ITAT Delhi Judgments, Orders & News | Income Tax Appellate Tribunal

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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

Reassessment u/s 147 simply relied on the Non-PAN AIR information is not valid: ITAT [Read Order]

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The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that reassessment u/s 147 of the Income Tax Act,1961 simply relied on the...

ITAT allows Income Tax Deduction of Expenditure on Goods Carriages taken on Hire [Read Order]

Relief to MUFG Bank: ITAT holds Salary paid by Head Office to expatriate Employees working in Indian...

Non specification on primary facts to be disclosed: ITAT invalidates Re opening of Re-assessment u/s...

No TDS can be deducted on Roaming Charges u/s 194J: ITAT [Read Order]

Training Expenses that do not result in New Income is not Capital Expenditure: ITAT [Read Order]

The New Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ), held that training expenses that does not result in new income is not capital expenditure. During the relevant Assessment Year,...

Deemed Valuation u/s 50 C of Income Tax Act Applicable to Seller of Property, Not to Buyers: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the provisions of section 50C of the Income Tax Act, 1961 is applicable only to the seller of the property, not to the...

Disallowance of Expenditure of Interest in year of actual Payment in merchandise system of Accounting: ITAT deletes Addition made by AO

Income Tax Appellate Tribunal (ITAT), New Delhi deleted addition made by Assessing Officer (AO) on the ground of disallowance of expenditure of interest in year of actual payment in merchandise...

No Income Tax Addition for Cash Deposit during Demonetization duly explained with Cash Flow Statement: ITAT [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that Income Tax Addition for cash deposits duly explained with cash flow statements is not permissible. Smt. Perminder Kaur...

TDS on Rent and CAM Charges to be Charged Separately: ITAT Allows Plea by KFC Owner Yum Restaurants India [Read Order]

While granting relief to the KFC owner, Yum Restaurants India, the Income Tax Appellate Tribunal (ITAT), Delhi bench has held that TDS on payment of rent and CAM charges are paid to be separately...

Once Addition is set aside by the Tribunal, subsequent penalty cannot Survive: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that once addition is set aside by the Tribunal, subsequent penalty cannot survive. The...

No Material to Form ‘Reason to Believe’: ITAT quashes Re-Assessment against Oracle for Assessing Royalty from Global Deals [Read Order]

The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has recently, while deciding the appeals filed before it, held that when there is no material to form ‘reason to believe’, re-assessment...

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