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
![One Day Delay in Debiting Amount from Bank due to Mistake of Banker: ITAT Waives Off Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Debiting-Amount-Bank-Mistake-of-Banker-Banker-ITAT-Interest-taxscan.jpg "One Day Delay in Debiting Amount from Bank due to Mistake of Banker: ITAT Waives Off Interest [Read Order]")
One Day Delay in Debiting Amount from Bank due to Mistake of Banker: ITAT Waives Off Interest [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ), while waiving off the interest levied by the income tax department for short-levy of...
![ITAT allows TDS Credit for Assessment Year for Which Income is Assessable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/ITAT-Income-Tax-TDS-Credit-TDS-Assessment-Year-Income-taxscan-.jpg "ITAT allows TDS Credit for Assessment Year for Which Income is Assessable [Read Order]")
![Job Work Expenses cant be disallowed in absence of Culpable Evidence with Revenue: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Job-Work-Expenses-Culpable-Evidence-Culpable-Evidence-with-Revenue-ITAT-Income-Tax-Taxscan-.jpg "Job Work Expenses cant be disallowed in absence of Culpable Evidence with Revenue: ITAT [Read Order]")
![Payment of Lease Rentals on Annual basis would attract TDS u/s 194-I of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Payment-Payment-of-Lease-Rentals-Lease-Rentals-Lease-Rentals-on-Annual-basis-TDS-Income-Tax-Act-ITAT-taxscan.jpg "Payment of Lease Rentals on Annual basis would attract TDS u/s 194-I of Income Tax Act: ITAT [Read Order]")
![Amount received from Sale of Software Products not Royalty as per Article 12(3) of India -USA DTAA, not Taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Amount-received-Sale-of-Software-Products-Software-Products-Royalty-India-USA-DTAA-ITAT-taxscan.jpg "Amount received from Sale of Software Products not Royalty as per Article 12(3) of India -USA DTAA, not Taxable in India: ITAT [Read Order]")
No Liability u/s 201 When Payment of Rent and Common area maintenance charges have been made to distinct companies: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that liability under section 201 of the Income Tax Act,1961 will not arise when payment of rent and common area maintenance...
![No Liability u/s 201 When Payment of Rent and Common area maintenance charges have been made to distinct companies: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/payment-of-rent-and-common-area-maintenance-charges-hcompanies-ITAT-TAXSCAN.jpg "No Liability u/s 201 When Payment of Rent and Common area maintenance charges have been made to distinct companies: ITAT [Read Order]")
TDS not Applicable on Wages and AO Ignored Certificate by DDIT(E): ITAT deletes Income Tax Addition [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ), deleted addition on the ground that TDS not applicable on Wages and that the Assessing Officer (AO) Ignored Certificate by Deputy...
![TDS not Applicable on Wages and AO Ignored Certificate by DDIT(E): ITAT deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/TDS-DDITE-ITAT-Income-Tax-Addition-Income-Tax-Tax-Taxscan.jpg "TDS not Applicable on Wages and AO Ignored Certificate by DDIT(E): ITAT deletes Income Tax Addition [Read Order]")
![Disallowance without Identifying Expenses on Rental Income not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Disallowance-Rental-Income-ITAT-TAXSCAN.jpg "Disallowance without Identifying Expenses on Rental Income not sustainable: ITAT [Read Order]")
Penalty u/s 271AAA can be Imposed When Assessee accepted Undisclosed Income in section 132(4) statement: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that penalty under section 271AAA of the Income Tax Act can be imposed when the assessee accepted undisclosed income in the...
![Penalty u/s 271AAA can be Imposed When Assessee accepted Undisclosed Income in section 132(4) statement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Penalty-Undisclosed-Income-statement-ITAT-TAXSCAN.jpg "Penalty u/s 271AAA can be Imposed When Assessee accepted Undisclosed Income in section 132(4) statement: ITAT [Read Order]")
Exemption u/s 11 allowable on Income derived from Property held under Trust wholly for Charitable Purpose: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that Exemption u/s 11 of the Income Tax Act,1961 is allowable on income derived from property held under trust wholly for a...
![Exemption u/s 11 allowable on Income derived from Property held under Trust wholly for Charitable Purpose: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Exemption-Income-Property-Trust-Charitable-Purpose-ITAT-TAXSCAN.jpg "Exemption u/s 11 allowable on Income derived from Property held under Trust wholly for Charitable Purpose: ITAT [Read Order]")
Interest Income earned on FD kept as Security for Performance Guarantee is Taxable as Business Income Can be set off against Project Expenses: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that interest income earned on Fixed Deposit (FD) kept as security for performance guarantee is taxable as business income Can...
![Interest Income earned on FD kept as Security for Performance Guarantee is Taxable as Business Income Can be set off against Project Expenses: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Interest-Income-Income-Interest-Fixed-Deposit-Security-Deposit-Performance-Guarantee-Guarantee-Taxable-Business-Income-Project-Expenses-ITAT-Taxscan.jpg "Interest Income earned on FD kept as Security for Performance Guarantee is Taxable as Business Income Can be set off against Project Expenses: ITAT [Read Order]")
No Evidence to prove Nature and Source of Property: ITAT upholds Income Addition u/s 69 A [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has upheld the addition under section 69 of the Income Tax Act,1961 in the absence of evidence to prove the nature and source of property. ...
![No Evidence to prove Nature and Source of Property: ITAT upholds Income Addition u/s 69 A [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Evidence-Nature-and-Source-of-Property-Source-of-Property-ITAT-Income-Tax-Property-Income-Addition-taxscan-.jpg "No Evidence to prove Nature and Source of Property: ITAT upholds Income Addition u/s 69 A [Read Order]")