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
![No “Purchase” If Sale Deed Executed in favor of Assessee to Claim Capital Gain exemption u/s 54/54F: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Capital-Gain-exemption-ITAT-Income-Tax-Income-Tax-Act-Assessee-Purchase-Sale-Deed-taxscan.jpg "No “Purchase” If Sale Deed Executed in favor of Assessee to Claim Capital Gain exemption u/s 54/54F: ITAT [Read Order]")
No “Purchase” If Sale Deed Executed in favor of Assessee to Claim Capital Gain exemption u/s 54/54F: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that no purchase can be said to be made, if...
![ITAT Quashes S. 153C Assessments based on Invalid Notices [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/ITAT-Assessments-Notices-Invalid-Notices-Income-Tax-Act-Income-Tax-Tax-Taxscan-.jpg "ITAT Quashes S. 153C Assessments based on Invalid Notices [Read Order]")
![Training and Related Activities concerned with Utilization and Installation of Software Not FTS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Training-and-Related-Activities-Installation-of-Software-FTS-ITAT-TAXSCAN.jpg "Training and Related Activities concerned with Utilization and Installation of Software Not FTS: ITAT [Read Order]")
![“Preferring An Appeal does Not Mean Mere Formally Filing It But Also Taking All The Steps To Effectively Pursue The Appeal”: ITAT Refuses to Condone Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Appeal-Effectivel-Appeal-ITAT-TAXSCAN.jpg "“Preferring An Appeal does Not Mean Mere Formally Filing It But Also Taking All The Steps To Effectively Pursue The Appeal”: ITAT Refuses to Condone Delay [Read Order]")
![PoA Holder is Not Owner’ of the Property, No Capital Gain Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/PoA-Holder-Owner-Property-Capital-Gain-Tax-ITAT-Taxscan.jpg "PoA Holder is Not Owner’ of the Property, No Capital Gain Tax: ITAT [Read Order]")
Advance given to Protect Business Interest of Assessee-Company does not Attract Provisions of Deemed Dividend u/s 2(22)(e): ITAT [Read Order]
The Delhi bench of Income Tax Appellate Authority (ITAT) recently held that advance given to protect business interest of assessee –company did not attract provisions of deemed dividend under section...
![Advance given to Protect Business Interest of Assessee-Company does not Attract Provisions of Deemed Dividend u/s 2(22)(e): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Advance-Protect-Business-Interest-of-Assessee-Company-Attract-Provisions-of-Deemed-Dividend-ITAT-Taxscan.jpg "Advance given to Protect Business Interest of Assessee-Company does not Attract Provisions of Deemed Dividend u/s 2(22)(e): ITAT [Read Order]")
Microsoft Regional Sales cannot be Taxed Instead of Mol: ITAT says “Such Flip Flop Cannot Be Legally Supported” [Read Order]
The Division Bench of Delhi Income Tax Appellate Tribunal (ITAT) has held that Microsoft regional sales could not be taxed instead of Mol observing that, “such flip flops could not be legally...
![Microsoft Regional Sales cannot be Taxed Instead of Mol: ITAT says “Such Flip Flop Cannot Be Legally Supported” [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Microsoft-Regional-Sales-Mol-ITAT-Flip-Flop-Legally-Supported-Tax-Income-Income-Tax-taxscan.jpg "Microsoft Regional Sales cannot be Taxed Instead of Mol: ITAT says “Such Flip Flop Cannot Be Legally Supported” [Read Order]")
Payment towards Social Security Schemes outside India for Expat Employees Not “Salary”, No TDS: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal has held that the payment towards social security schemes outside India for Expat employees would not come under salary and no Tax Deduction at Source...
![Payment towards Social Security Schemes outside India for Expat Employees Not “Salary”, No TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Payment-Social-Security-Schemes-Expat-Employees-Salary-TDS-ITAT-TAXSCAN.jpg "Payment towards Social Security Schemes outside India for Expat Employees Not “Salary”, No TDS: ITAT [Read Order]")
![Payment of Monthly Retainership Fees to Chartered Accountant is Not “Capital” in Nature: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Payment-of-Monthly-Retainership-Fees-Retainership-Fees-Chartered-Accountant-Income-Tax-ITAT-taxscan.jpg "Payment of Monthly Retainership Fees to Chartered Accountant is Not “Capital” in Nature: ITAT [Read Order]")
![Assesee not eligible for Deduction u/s 80IC,If Plant not situate notified area: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Deduction-notified-area-Plant-ITAT-Income-Tax-Tax-Taxscan.jpg "Assesee not eligible for Deduction u/s 80IC,If Plant not situate notified area: ITAT [Read Order]")
![Income Tax Penalty u/s 271E cannot be Imposed Mechanically: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Income-Tax-Penalty-Income-Tax-ITAT-taxscan.jpg "Income Tax Penalty u/s 271E cannot be Imposed Mechanically: ITAT [Read Order]")
![ITAT Allows 50% as Capital Gain Exemption u/s 54 to Joint Owner of Property: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/ITAT-Capital-Gain-Exemption-Joint-Owner-of-Property-Owner-of-Property-Property-Taxscan.jpg "ITAT Allows 50% as Capital Gain Exemption u/s 54 to Joint Owner of Property: ITAT [Read Order]")