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

Sale of Software is not “Royalty” under Article 12(3) of Indo-US Treaty: ITAT [Read Order]

Aparna. M

The Delhi Income Tax Appellate Tribunal has recently held that sale of software is not royalty under article 12(3) of Indo –US treaty. Assessee...

Late Fee u/s 234E Not Leviable for Belated Filing of TDS statements Filed Prior to 01.06.2015: ITAT...

Dumb Documents found from Third Party does not contain Assessee’s Name, No Addition u/s 153C: ITAT...

Interim Relief to AWS: ITAT Stays Recovery of Rs. 549 Crores towards Addition of Income from Cloud...

“State cannot Clutch the Undue Benefit of Mistake Committed by Tax Payer”: ITAT [Read Order]

Notice Issued u/s 271(1)(c) of Income Tax Act is Omnibus: ITAT deletes Penalty Proceedings [Read Order]

The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has recently, in an appeal filed before it, deleted the penalty proceedings, on finding that the notice issued u/s 271(1)(c) of Income Tax Act...

Estimation of Cash based on Surmises and Conjectures cannot be made in Rectification Order u/s 154: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that estimation of cash based on surmises and conjectures cannot be made in rectification order...

Remuneration to Guest Faculties Not “Salary”, No TDS: ITAT deletes Order Against Educational Institution [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has deleted the order against educational institution holding that the remuneration to guest faculties would not come under salary. The...

Death of Assessee during Income Tax Assessment Proceedings: ITAT directs Re-Adjudication [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has directed re-adjudication noticing the death of assessee during the income tax assessment proceeding. The assessee Salochna Devi is a...

Sale and Purchase of Mutual Funds by Maruti Suzuki can be treated as Business Income If Activities of Investment are towards Business Profit: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the sale and purchase of mutual funds by Maruti Suzuki can be treated as Business Income if activities of investment are...

Payment for Business Support Services from Foreign Company not “Fee for Technical Services”: ITAT [Read Order]

The Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently held that Payment for business support services from foreign companies have no Fee for Technical Services (FTS). Assessee...

Disallowance cannot be Made on Ad-Hoc Basis Without Any Specific Allegation Merely on the basis of General Remarks and Observations: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that disallowance cannot be made on dd-hoc basis without any specific allegation, merely on the...

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