ITAT Delhi
Explore the latest ITAT Delhi judgments, orders, and appellate decisions on direct tax matters from the Delhi bench of the Income Tax Appellate Tribunal
![Penalty imposed u/s 271(1)(c) shall not survive if the matter is restored to AO for passing Rectification Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-Penalty-imposed-AO-for-passing-Rectification-Order-passing-Rectification-Order-Rectification-Order-ITAT-Taxscan.jpg "Penalty imposed u/s 271(1)(c) shall not survive if the matter is restored to AO for passing Rectification Order: ITAT [Read Order]")
Penalty imposed u/s 271(1)(c) shall not survive if the matter is restored to AO for passing Rectification Order: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the penalty imposed under Section 271(1)(c) of the Income Tax Act,...
![Addition not Sustainable u/s 153C without Incriminating Material found during Search and Seizure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Addition-Incriminating-Material-found-during-Search-and-Seizure-Incriminating-Material-Search-and-Seizure-ITAT-taxscan.jpg "Addition not Sustainable u/s 153C without Incriminating Material found during Search and Seizure: ITAT [Read Order]")
![Relief to Finesse International: Business Promotion Expenses for Improving Visibility of Brand Should Not Be Treated Personal, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Relief-to-Finesse-International-Business-Promotion-Expenses-for-Improving-Visibility-of-Brand-Should-Not-Be-Treated-Personal-rules-ITAT-TAXSCAN.jpg "Relief to Finesse International: Business Promotion Expenses for Improving Visibility of Brand Should Not Be Treated Personal, rules ITAT [Read Order]")
![Sham Transaction between Associated Enterprises: ITAT Disallows Proprietary Business Loss [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Sham-Transaction-between-Associated-Enterprises-ITAT-Disallows-Proprietary-Business-Loss-Sham-Transaction-Associated-Enterprises-ITAT-Proprietary-Business-Loss-Business-Loss-Loss-Taxscan.jpg "Sham Transaction between Associated Enterprises: ITAT Disallows Proprietary Business Loss [Read Order]")
![Depreciation Allowable to Plant and Machinery Installed for Pilot Project Added to Existing Block: ITATÂ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Depreciation-Depreciation-Allowable-to-Plant-and-Machinery-Pilot-Project-Pilot-Project-Added-to-Existing-Block-ITAT-taxscan.jpg "Depreciation Allowable to Plant and Machinery Installed for Pilot Project Added to Existing Block: ITATÂ [Read Order]")
No Addition on Unaccounted Income on Inclusion of Sale of Jewellery as LTCG in ROI: ITAT quashes Assessment Order and Penalty [Read Order]
The Delhi bench of Income tax appellate tribunal (ITAT) quashed the assessment order and penalty which was passed by Deputy Commissioner of Income Tax (DCIT) and held that No addition could be made...
![No Addition on Unaccounted Income on Inclusion of Sale of Jewellery as LTCG in ROI: ITAT quashes Assessment Order and Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Addition-on-Unaccounted-Income-No-Addition-Unaccounted-Income-Income-Inclusion-of-Sale-of-Jewellery-LTCG-ROI-ITAT-quashes-Assessment-Order-and-Penalty-taxscan.jpg "No Addition on Unaccounted Income on Inclusion of Sale of Jewellery as LTCG in ROI: ITAT quashes Assessment Order and Penalty [Read Order]")
Cane Development Council is Local Authority u/s 10(20) of Income Tax Act: ITAT deletes Tax Demand [Read Order]
The Income Tax Appellate Tribunal (ITAT) of Delhi bench has held that Cane Development Council is a local authority under section 10(20) of the Income Tax Act, 1961. The assessee is a local...
![Cane Development Council is Local Authority u/s 10(20) of Income Tax Act: ITAT deletes Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Cane-Development-Council-is-Local-Authority-us-1020-of-Income-Tax-Act-ITAT-deletes-Tax-Demand-TAXSCAN.jpg "Cane Development Council is Local Authority u/s 10(20) of Income Tax Act: ITAT deletes Tax Demand [Read Order]")
Compliance with Statutory Notice u/s 142(1): ITAT allows Penalty Exemption u/s 272(1) [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) recently allowed the exemption under Section 272(1) due to compliance with the statutory notice under Section 142 (1) of Income Tax Act...
![Compliance with Statutory Notice u/s 142(1): ITAT allows Penalty Exemption u/s 272(1) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Compliance-with-Statutory-Notice-Statutory-Notice-ITAT-allows-Penalty-Exemption-ITAT-Penalty-Exemption-Penalty-taxscan.jpg "Compliance with Statutory Notice u/s 142(1): ITAT allows Penalty Exemption u/s 272(1) [Read Order]")
![ITAT quashes Penalty Order u/s 271(1) (c) for Lack of Clarity in Particulars [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-quashes-Penalty-Order-ITAT-Penalty-Order-Penalty-Lack-of-Clarity-in-Particulars-taxscan.jpg "ITAT quashes Penalty Order u/s 271(1) (c) for Lack of Clarity in Particulars [Read Order]")
Payments made to the Non-Resident Service Providers on Account of Ad Film Production Line Services are not FTS, not Taxable: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) recently held that payments made to the non-resident services providers on account of ad film production line services are not Fee for...
![Payments made to the Non-Resident Service Providers on Account of Ad Film Production Line Services are not FTS, not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Payments-made-to-the-Non-Resident-Service-Providers-Payments-Non-Resident-Service-Providers-Ad-Film-Production-Line-Services-FTS-Taxable-ITAT-Taxscan.jpg "Payments made to the Non-Resident Service Providers on Account of Ad Film Production Line Services are not FTS, not Taxable: ITAT [Read Order]")
![Income Tax Addition cannot be Made Merely on Retracted Statement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Income-Tax-Addition-Income-Tax-Retracted-Statement-ITAT-Statement-taxscan.jpg "Income Tax Addition cannot be Made Merely on Retracted Statement: ITAT [Read Order]")
No Penalty under Section 271AAA(2) when Assessee Disclosed Undisclosed Income in Section 132(4) Statement: ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) recently ruled that the penalty cannot be imposed under Section 271AAA(2) when the assessee disclosed undisclosed income in a statement...
![No Penalty under Section 271AAA(2) when Assessee Disclosed Undisclosed Income in Section 132(4) Statement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-Assessee-Disclosed-Undisclosed-Income-Assessee-Undisclosed-Income-Statement-ITAT-Taxscan.jpg "No Penalty under Section 271AAA(2) when Assessee Disclosed Undisclosed Income in Section 132(4) Statement: ITAT [Read Order]")