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 Tax Penalty cannot be attracted for Application of S. 50C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Income-Tax-Penalty-S-50C-ITAT-TAXSCAN.jpg "Income Tax Penalty cannot be attracted for Application of S. 50C: ITAT [Read Order]")
Income Tax Penalty cannot be attracted for Application of S. 50C: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Authority (ITAT) has recently held that the Income tax penalty could not be attracted for application of...
![Receipts from Leasing/Hiring of RIGs Taxable as Business Profits u/s 44BB of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Receipts-Leasing-Hiring-of-RIGs-Taxable-Business-Profits-Income-Tax-Act-ITAT-Taxscan.jpg "Receipts from Leasing/Hiring of RIGs Taxable as Business Profits u/s 44BB of Income Tax Act: ITAT [Read Order]")
![Cairn Energy Hydrocarbon Ltd gets Partial Relief from ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Cairn-Energy-Hydrocarbon-Ltd-ITAT-TAXSCAN.jpg "Cairn Energy Hydrocarbon Ltd gets Partial Relief from ITAT [Read Order]")
![Expenditure towards Customer Contracts and Assembled Workforce are ‘Capital’ in Nature: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Expenditure-Customer-Contracts-Assembled-Workforce-Capital-ITAT-Taxscan.jpg "Expenditure towards Customer Contracts and Assembled Workforce are ‘Capital’ in Nature: ITAT [Read Order]")
![Demand against MUFG Bank on Taxability of Interest on Income Tax Refund under Indo-Japan DTAA: ITAT Directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/DEMAND1.jpg "Demand against MUFG Bank on Taxability of Interest on Income Tax Refund under Indo-Japan DTAA: ITAT Directs Re-Adjudication [Read Order]")
Satellite Transmission Services Not “Royalty” as per Indo-US Treaty, Not Taxable in India: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the satellite transmission services would not be taxable in India as royalty under Indo-US treaty. The assessee Intelsat US...
![Satellite Transmission Services Not “Royalty” as per Indo-US Treaty, Not Taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Satellite-Transmission-Services-Royalty-Indo-US-Treaty-ITAT-taxscan.jpg "Satellite Transmission Services Not “Royalty” as per Indo-US Treaty, Not Taxable in India: ITAT [Read Order]")
Non-Implementation of DRP Directions by AO is a “Very Disturbing Trend”: ITAT directs Govt to Issue Necessary Guidelines [Read Order]
The Delhi Income Tax Appellate Tribunal has recently by observing the non-implementation of Dispute Resolution Panel directions by assessing officers directing the government to issue necessary...
![Non-Implementation of DRP Directions by AO is a “Very Disturbing Trend”: ITAT directs Govt to Issue Necessary Guidelines [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Non-Implementation-of-DRP-DRP-AO-ITAT-Govt-Guidelines-Taxscan.jpg "Non-Implementation of DRP Directions by AO is a “Very Disturbing Trend”: ITAT directs Govt to Issue Necessary Guidelines [Read Order]")
Completion of Audit and Furnishing of Tax Audit Report before Conclusion of Assessment Proceedings: ITAT Deletes Penalty u/s 271B [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT )has deleted the penalty under Section 271B of the Income Tax Act 1961 as the completion of the audit and furnishing of the tax audit report...
![Completion of Audit and Furnishing of Tax Audit Report before Conclusion of Assessment Proceedings: ITAT Deletes Penalty u/s 271B [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Completion-of-Audit-Audit-Furnishing-of-Tax-Audit-Report-Tax-Audit-Report-Assessment-Proceedings-ITAT-Penalty-Taxscan.jpg "Completion of Audit and Furnishing of Tax Audit Report before Conclusion of Assessment Proceedings: ITAT Deletes Penalty u/s 271B [Read Order]")
![Shortage towards Principal in Lending Business Allowable as Bad Debt: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Shortage-Principal-in-Lending-Business-Lending-Business-Bad-Debt-ITAT-Taxscan.jpg "Shortage towards Principal in Lending Business Allowable as Bad Debt: ITAT [Read Order]")
![Common Area Maintenance Charges subject to TDS u/s 194C: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Common-Area-Maintenance-Charges-TDS-ITAT-TAXSCAN.jpg "Common Area Maintenance Charges subject to TDS u/s 194C: ITAT [Read Order]")
TDS on Interest Income on FDRs: ITAT Rejects Plea by Emaar’s Subsidiary on Interest paid to Parent Company [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has recently, in an appeal filed before it regarding TDS on interest income on FDRs, rejected the plea by Emaar’s subsidiary on interest paid...
![TDS on Interest Income on FDRs: ITAT Rejects Plea by Emaar’s Subsidiary on Interest paid to Parent Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/TDS-Interest-Interest-Income-FDRs-ITAT-Subsidiary-Parent-Company-taxscan.jpg "TDS on Interest Income on FDRs: ITAT Rejects Plea by Emaar’s Subsidiary on Interest paid to Parent Company [Read Order]")
Payments Towards Bus Hire Charges and Wharfage Charges are subject to TDS u/s 194C of Income Tax Act: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently held that payment towards bus hire charges and wharf age charges are subject to Tax Deduction at Source under section 194 C of...
![Payments Towards Bus Hire Charges and Wharfage Charges are subject to TDS u/s 194C of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Payments-Bus-Hire-Charges-Wharfage-Charges-TDS-Income-Tax-Act-Income-Tax-ITAT-taxscan.jpg "Payments Towards Bus Hire Charges and Wharfage Charges are subject to TDS u/s 194C of Income Tax Act: ITAT [Read Order]")