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
![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]")
ITAT grants benefit of CBDT Instruction with regard to Jewellery of Grand Mother [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) granted benefit of Central Board of Direct Tax (CBDT) Instruction with regard to jewelry of...
![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]](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]](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]")
Penalty Notice Issued in Stereotyped Manner without Application of Mind: ITAT Quashes Proceedings u/s 271(1) (c) of Income Tax Act [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) quashed the proceedings under section 271(1) (c), because of the penalty notice issued without application of mind and in a stereotyped manner....
![Penalty Notice Issued in Stereotyped Manner without Application of Mind: ITAT Quashes Proceedings u/s 271(1) (c) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Penalty-Notice-Application-of-Mind-ITAT-Proceedings-Income-Tax-Act-taxscan.jpg "Penalty Notice Issued in Stereotyped Manner without Application of Mind: ITAT Quashes Proceedings u/s 271(1) (c) of Income Tax Act [Read Order]")
No TDS applicable on Race Promotion Contract Fees Taxable at the hands of Payee: ITAT quashes Income Tax Disallowance [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT )has recently quashed the disallowance for payment done in lieu of race promotion contract expenses as the same was taxable at the hands of...
![No TDS applicable on Race Promotion Contract Fees Taxable at the hands of Payee: ITAT quashes Income Tax Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/TDS-Race-promotion-contract-Taxable-payee-Income-Tax-Contract-Fees-ITAT-Taxscan.jpg "No TDS applicable on Race Promotion Contract Fees Taxable at the hands of Payee: ITAT quashes Income Tax Disallowance [Read Order]")
![Vague Notice Invalidates Penalty Proceedings u/s 271(1)(c) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Notice-Penalty-Income-Tax-Act-Income-Tax-Tax-Taxscan.jpg "Vague Notice Invalidates Penalty Proceedings u/s 271(1)(c) of Income Tax Act: ITAT [Read Order]")