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
![Relief to Maruti Suzuki: ITAT directs to consider Amount of Royalty as a Revenue Expenditure [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Maruti-Suzuki-ITAT-Royalty-Revenue-Expenditure-TAXSCAN.jpg "Relief to Maruti Suzuki: ITAT directs to consider Amount of Royalty as a Revenue Expenditure [Read Order]")
Relief to Maruti Suzuki: ITAT directs to consider Amount of Royalty as a Revenue Expenditure [Read Order]
As a relief to Maruti Suzuki India, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) directed the Assessing Officer (AO) to consider the...
![Cess on Royalty Payment is Deductible when Entire Amount of Royalty Paid was Deleted: ITAT Grants Relief to Maruti Suzuki [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Cess-Cess-on-Royalty-Payment-Royalty-Payment-Amount-ITAT-Maruti-Suzuki-Taxscan.jpg "Cess on Royalty Payment is Deductible when Entire Amount of Royalty Paid was Deleted: ITAT Grants Relief to Maruti Suzuki [Read Order]")
![Certain Expenditure is Advantageous in Long run by Creating Goodwill Amounts to Business Expenditure: ITAT Allows Deduction u/s 37(1) to Maruti Suzuki [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Expenditure-Goodwill-Business-Expenditure-ITAT-Deduction-Maruti-Suzuki-Taxscan.jpg "Certain Expenditure is Advantageous in Long run by Creating Goodwill Amounts to Business Expenditure: ITAT Allows Deduction u/s 37(1) to Maruti Suzuki [Read Order]")
![Deduction u/s 80(1C) Allowable If Form 10CB filed before Final Assessment Order: ITAT [Read Order]](/images/placeholder.jpg "Deduction u/s 80(1C) Allowable If Form 10CB filed before Final Assessment Order: ITAT [Read Order]")
Company couldn’t Prove that Cash Loan was taken for Urgent Disbursal of Salary: ITAT Upholds Penalty u/s 271D [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench, has recently, in an appeal filed before it, upheld the penalty u/s 271D, when the company couldn’t prove that cash loan was taken for urgent...
![Company couldn’t Prove that Cash Loan was taken for Urgent Disbursal of Salary: ITAT Upholds Penalty u/s 271D [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Company-Cash-Loan-Urgent-Salary-ITAT-Penalty-TAXSCAN.jpg "Company couldn’t Prove that Cash Loan was taken for Urgent Disbursal of Salary: ITAT Upholds Penalty u/s 271D [Read Order]")
![Payment of Electricity Duty Deductible u/s 43B of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Payment-Electricity-Duty-Deductible-Income-Tax-Act-ITAT-TAXSCAN.jpg "Payment of Electricity Duty Deductible u/s 43B of Income Tax Act: ITAT [Read Order]")
Filing of Fresh ITR Not Necessary If Assessee feels that Earlier Return should be Considered for Re-Assessment: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has held that the filing of a fresh Income Tax Return was not necessary if the assessee felt that the earlier return should be considered for...
![Filing of Fresh ITR Not Necessary If Assessee feels that Earlier Return should be Considered for Re-Assessment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/ITR-Assessee-Return-Re-Assessment-ITAT-Taxscan.jpg "Filing of Fresh ITR Not Necessary If Assessee feels that Earlier Return should be Considered for Re-Assessment: ITAT [Read Order]")
![Misplacing FD is not Ground for deleting Addition of Interest: ITAT upheld Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Misplacing-FD-Addition-Interest-ITAT-TAXSCAN.jpg "Misplacing FD is not Ground for deleting Addition of Interest: ITAT upheld Addition [Read Order]")
![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]")
Receipts from Leasing/Hiring of RIGs Taxable as Business Profits u/s 44BB of Income Tax Act: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Authority ( ITAT ) has recently held that receipts from leasing/hiring of Rigs are taxable as business profits under section 44BB of the Income Tax Act,...
![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]")