ITAT Delhi Judgments, Orders & News | Income Tax Appellate Tribunal

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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

Proceeds from Licence of BOT Projects taxable as Business Income and not Rental Income: ITAT [Read Order]

Manu Sharma

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the proceeds from licence of Build-Operate-Transfer (BOT) Projects...

Activity of Providing Courses for Women is "Charitable" in Nature: ITAT allows IT Refund to Women...

No Disallowance of Commission paid to U.S Sales Agent for Selling Products in U.S u/s 40(a)(i) of...

No Disallowance of Expenditure on Account of Accumulated Service Tax of Rent: ITAT [Read Order]

Amounts Advanced for Business Transactions Between Parties Will not fall within the Definition of...

Assessee cannot Claim Employer’s Liability to TDS on Foregone Salary as per Settlement Agreement before Accrual: ITAT [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has recently held that assessee cannot claim or demand employer to remit the Deducted Tax at Source (TDS) with regard to foregone salary as...

Lack of Motive behind Allegation of Assessee taking Accommodation Entries to Reduce Taxable Income: ITAT dismisses Revenue's Appeal [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, on finding that there is lack of motive behind the allegation of the taking accommodation entries to...

Advance Amount Forfeited on Cancellation of Sale Agreement is Deductible from the Cost of Acquisition: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that advance amount forfeited on cancellation of sale agreement, is deductible from the cost of...

Relief to Thomson Press India: ITAT directs to consider Claim in the Year when Actual Payment is made towards Leave Encashment [Read Order]

In a major relief to Thomson Press (India) Ltd, the New Delhi Bench of the Income Tax Appellate Tribunal (ITAT), directed the Assessing Officer (AO) to consider the claim in the year when actual...

Capital Gain Exemption u/s 54F of Act Allowable for Purchase of Property along with Husband and Son: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently held that capital gain exemption under Section 54F of the Income Tax Act, 1961 has available for purchase of property along...

Gift of Immovable Property to Sister Not Taxable: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that a gift of immovable property to sister is neither taxable as capital gain or under section 56(2)(vii)(b) of the Income Tax Act,...

Addition made on Loan Amount u/s 68 of Act are based on Utter Suspicion and Conjectures: ITAT deletes Addition [Read Order]

The Delhi bench of Income Tax Appellate Tribunal (ITAT) recently held that additions made on loan amount under Section 68 of the Income Tax Act 1961 are based on uttar suspicion and...

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