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 Disallowance u/s 269SS when disallowance already made on Payments for Construction Contract, Penalty u/s 271 D not leviable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/disallowance-disallowance-on-Payments-Payments-Payments-for-Construction-Contract-Penalty-ITAT-taxscan.jpg "No Disallowance u/s 269SS when disallowance already made on Payments for Construction Contract, Penalty u/s 271 D not leviable: ITAT [Read Order]")
No Disallowance u/s 269SS when disallowance already made on Payments for Construction Contract, Penalty u/s 271 D not leviable: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that No disallowance u/s 269SS when disallowance has already been made on...
![Income Tax Addition u/s 69A cant be based on Doubt: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-Addition-Income-Tax-Tax-ITAT-Taxscan.jpg "Income Tax Addition u/s 69A cant be based on Doubt: ITAT [Read Order]")
![Making Incorrect Deduction not amount to Furnishing Inaccurate Particulars u/s 271 (1)(c): ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/ITAT-deletes-Penalty-ITAT-Penalty-Deduction-Taxscan.jpg "Making Incorrect Deduction not amount to Furnishing Inaccurate Particulars u/s 271 (1)(c): ITAT deletes Penalty [Read Order]")
![No Disallowance u/s 14A on Tax Free Bonds: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-Disallowance-on-Tax-Free-Bonds-ITAT-TAXSCAN.jpg "No Disallowance u/s 14A on Tax Free Bonds: ITAT [Read Order]")
![Section 115BBE of Income Tax Act not to be triggered by modifying premise of revisional directions: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-Act-Income-Tax-Tax-revisional-directions-ITAT-taxscan.jpg "Section 115BBE of Income Tax Act not to be triggered by modifying premise of revisional directions: ITAT [Read Order]")
![OCI is Fees for Technical Services u/s 115A of Income Tax Act: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/OCI-is-Fees-for-Technical-Services-of-Income-Tax-Act-ITAT-deletes-Addition-TAXSCAN.jpg "OCI is Fees for Technical Services u/s 115A of Income Tax Act: ITAT deletes Addition [Read Order]")
![Relief to BBC: No Income Tax on Receipt from Distribution of News in India, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/BBC-No-Income-Tax-on-Receipt-from-Distribution-of-News-in-India-rules-ITAT-TAXSCAN.jpg "Relief to BBC: No Income Tax on Receipt from Distribution of News in India, rules ITAT [Read Order]")
No Income Tax Penalty u/s 44A and 44B if the Commission receipt falls below Threshold Limit: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench recently in an appeal held that penalty would not be imposed under Section 44A and 44B Income Tax Act, 1961 if the commission receipt of assessee...
![No Income Tax Penalty u/s 44A and 44B if the Commission receipt falls below Threshold Limit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-Income-Tax-Penalty-Commission-receipt-falls-below-Threshold-Limit-ITAT-TAXSCAN.jpg "No Income Tax Penalty u/s 44A and 44B if the Commission receipt falls below Threshold Limit: ITAT [Read Order]")
![IBC Proceedings against Employer Not a Ground to Deny TDS Credit to Employee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/IBC-Insolvency-and-Bankruptcy-Code-TDS-Credit-TDS-ITAT-IBC-Proceedings-against-Employer-Taxscan.jpg "IBC Proceedings against Employer Not a Ground to Deny TDS Credit to Employee: ITAT [Read Order]")
Receipt not in the Nature of Income cannot be included in Book Profit for Computation u/s 115JB, Interest in Power subsidy has to be excluded: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the receipt not like income cannot be included in book profit for computation u/s 115JB of the Income Tax Act,1961 and the...
Addition of income u/s 56(2)(viib) read with Rule 11UA (2) of the Income Tax Rules without verifying Valuation report is not permissible: ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the Addition of income u/s 56(2)(viib) read with Rule 11UA (2) of the Income Tax Rules without verifying Valuation report is...
Exemption u/s. 11 of the Act is allowable When Income Tax Return filed within specified Time Limit: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the exemption under section 11 of the Income Tax Act,1961 is allowable when a Income Tax Return is filed within the specified...
![Exemption u/s. 11 of the Act is allowable When Income Tax Return filed within specified Time Limit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Exemption-Income-Tax-Return-ITAT-TAXSCAN.jpg "Exemption u/s. 11 of the Act is allowable When Income Tax Return filed within specified Time Limit: ITAT [Read Order]")