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
![Income from Foreign Assignment Not Taxable Merely because Assessee Owns a House in India: ITAT Allows DTAA Benefit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Income-Foreign-Assignment-Taxable-House-India-ITAT-DTAA-TAXSCAN.jpg "Income from Foreign Assignment Not Taxable Merely because Assessee Owns a House in India: ITAT Allows DTAA Benefit [Read Order]")
Income from Foreign Assignment Not Taxable Merely because Assessee Owns a House in India: ITAT Allows DTAA Benefit [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, while allowing DTAA benefit, held that income from...
![Addition Against Housewife for having Deposit of Rs.2,40,000/- during Demonetization Period is Against CBDT Circular: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Addition-Housewife-Deposit-Demonetization-Period-CBDT-Circular-ITAT-Income-Tax-taxscan.jpg "Addition Against Housewife for having Deposit of Rs.2,40,000/- during Demonetization Period is Against CBDT Circular: ITAT [Read Order]")
![Landlord Not Liable for Deduction of TDS under Wrong Provision by Tenant: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Landlord-Deduction-TDS-Wrong-Provision-Wrong-Provision-by-Tenant-Tenant-Income-Tax-Income-Tax-Act-taxscan.jpg "Landlord Not Liable for Deduction of TDS under Wrong Provision by Tenant: ITAT [Read Order]")
![ITAT grants benefit of CBDT Instruction with regard to Jewellery of Grand Mother [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/ITAT-CBDT-Instruction-Jewellery-Grand-Mother-TAXSCAN.jpg "ITAT grants benefit of CBDT Instruction with regard to Jewellery of Grand Mother [Read Order]")
![Entire Expenses connected with Setting Up of Business are “Capital” in Nature, Not Allowable as Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Expenses-Setting-Up-of-Business-Deduction-ITAT-taxscan.jpg "Entire Expenses connected with Setting Up of Business are “Capital” in Nature, Not Allowable as Deduction: ITAT [Read Order]")
![CAM Charges paid as part of Rent subject to TDS u/s 194I of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CAM-Charges-TDS-Income-Tax-Act-ITAT-TAXSCAN.jpg "CAM Charges paid as part of Rent subject to TDS u/s 194I of Income Tax Act: ITAT [Read Order]")
No PE in India: Uptodate Not Taxable under “Royalty” for Allowing Access to Online Database of Journals and Books, rules ITAT [Read Order]
The Income Tax Appellate Tribunal, Delhi Bench, has recently, in an appeal filed before it, held thatM/s. Uptodate is not taxable under “royalty” for allowing access to online database of journals...
![No PE in India: Uptodate Not Taxable under “Royalty” for Allowing Access to Online Database of Journals and Books, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/PE-Uptodate-Taxable-Royalty-Database-Journals-Books-rules-ITAT-TAXSCAN.jpg "No PE in India: Uptodate Not Taxable under “Royalty” for Allowing Access to Online Database of Journals and Books, rules ITAT [Read Order]")
Huawei Liable to Pay Tax on Income from Provision of Technical Services to Huawei Indian as ‘FTS’: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT)has ruled that Huawei is liable to pay tax on income from the provision of Technical Services to Huawei Indian as ‘FTS’. Huawei...
![Huawei Liable to Pay Tax on Income from Provision of Technical Services to Huawei Indian as ‘FTS’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Huawei-Tax-Income-Technical-Services-Huawei-Indian-FTS-ITAT-TAXSCAN.jpg "Huawei Liable to Pay Tax on Income from Provision of Technical Services to Huawei Indian as ‘FTS’: ITAT [Read Order]")
Receipt by Adobe from Supply of Software and Automated Services Not Taxable in India: ITAT [Read Order]
In a significant case, the New Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that receipt by Adobe from the supply of software and automated services is not taxable in India. ...
![Receipt by Adobe from Supply of Software and Automated Services Not Taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Receipt-by-Adobe-Adobe-Supply-of-Software-Software-Automated-Services-ITAT-taxscan.jpg "Receipt by Adobe from Supply of Software and Automated Services Not Taxable in India: ITAT [Read Order]")
Payment of Management Fee to Third Party Indian Hotels Not FTS as per DTAA: ITAT grants Relief to Shangri-La [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently while granting relief to Shagri-LA held that payment of management fee to third party Indian hotels are not Fee for...
![Payment of Management Fee to Third Party Indian Hotels Not FTS as per DTAA: ITAT grants Relief to Shangri-La [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Payment-Management-Fee-Payment-of-Management-Fee-Third-Party-Indian-Hotels-FTS-DTAA-ITAT-Shangri-La-Income-Tax-Taxscan.jpg "Payment of Management Fee to Third Party Indian Hotels Not FTS as per DTAA: ITAT grants Relief to Shangri-La [Read Order]")
