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
![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]")
Expenditure towards Customer Contracts and Assembled Workforce are ‘Capital’ in Nature: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has recently, in an appeal filed before it, held that expenditure towards customer contracts...
![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]](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]](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]](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]")
Cultivation of High Quality Foundation Seeds of Peas, Wheat, Paddy and Potato Constitute "Agricultural Activity": ITAT [Read Order]
The New Delhi Bench of Income Tax Appellate Tribunal recently held that cultivation of high quality foundation seeds of peas, wheat, paddy and potato constitutes “agricultural activity”. Malook...
![Cultivation of High Quality Foundation Seeds of Peas, Wheat, Paddy and Potato Constitute Agricultural Activity: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Cultivation-High-Quality-Foundation-Seeds-Agricultural-Activity-ITAT-Taxscan.jpg "Cultivation of High Quality Foundation Seeds of Peas, Wheat, Paddy and Potato Constitute Agricultural Activity: ITAT [Read Order]")
![Provisions of IBC Overrides All Acts Including Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/IBC-Acts-Income-Tax-Act-ITAT-TAXSCAN.jpg "Provisions of IBC Overrides All Acts Including Income Tax Act: ITAT [Read Order]")
Income of Fine, Lab Fee, Founder Day Charges, Photograph Charges are Incidental to Running of Educational Institution: ITAT Allows Income Tax Exemption [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) recently allowed income tax exemptions to educational institutions for income of fine, lab free, founder day charges, photograph charges. ...
![Income of Fine, Lab Fee, Founder Day Charges, Photograph Charges are Incidental to Running of Educational Institution: ITAT Allows Income Tax Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Income-Lab-Fee-Photograph-Charges-Educational-Institution-ITAT-Income-Tax-Exemption-TAXSCAN.jpg "Income of Fine, Lab Fee, Founder Day Charges, Photograph Charges are Incidental to Running of Educational Institution: ITAT Allows Income Tax Exemption [Read Order]")