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
![Valuation of Agricultural Land as ‘Non-Agricultural’ by for Stamp Papers Not a Ground to Deny Tax Benefit u/s 54B: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Valuation-of-Agricultural-Land-Agricultural-Land-Stamp-Papers-Tax-Benefit-Tax-Income-Tax-Act-Income-Tax-taxscan-.jpg "Valuation of Agricultural Land as ‘Non-Agricultural’ by for Stamp Papers Not a Ground to Deny Tax Benefit u/s 54B: ITAT [Read Order]")
Valuation of Agricultural Land as ‘Non-Agricultural’ by for Stamp Papers Not a Ground to Deny Tax Benefit u/s 54B: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal has held that the valuation of agricultural lands as ‘Non-Agricultural’ for stamp papers could not...
![Deeming Provision cannot be Applied Mechanically Ignoring Facts of the Case and Surrounding Circumstances: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Deeming-Provision-Ignoring-Facts-Facts-Case-Surrounding-Circumstances-Circumstances-ITAT-Taxscan.jpg "Deeming Provision cannot be Applied Mechanically Ignoring Facts of the Case and Surrounding Circumstances: ITAT [Read Order]")
![Statutory Notice should not be Issued in a Casual and Mechanical Manner: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Notice-Casual-Mechanical-Manner-ITAT-TAXSCAN.jpg "Statutory Notice should not be Issued in a Casual and Mechanical Manner: ITAT [Read Order]")
Receipt from Management Support Services by Wolters Kluwer Not Taxable as FTS under India-UK Treaty: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT)has held that receipt from management support services by Wolters Kluwer is not taxable as FTS under India-UK Treaty. Wolters Kluwer...
![Receipt from Management Support Services by Wolters Kluwer Not Taxable as FTS under India-UK Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Management-Services-Wolters-Kluwer-Taxable-FTS-India-UK-Treaty-ITAT-TAXSCAN.jpg "Receipt from Management Support Services by Wolters Kluwer Not Taxable as FTS under India-UK Treaty: ITAT [Read Order]")
Inability to Generate Income from Software Not a Ground to Deny Depreciation Claim: ITAT rules in favour of Rapipay [Read Order]
Infavour of RapipayFinvest, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) ruled that the inability to generate income from software is not a ground to deny a depreciation claim. The...
![Inability to Generate Income from Software Not a Ground to Deny Depreciation Claim: ITAT rules in favour of Rapipay [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Income-Software-Depreciation-Claim-ITAT-Rapipay-TAXSCAN.jpg "Inability to Generate Income from Software Not a Ground to Deny Depreciation Claim: ITAT rules in favour of Rapipay [Read Order]")
Gifts to Dealers and “Shagun” during Marriage of Dealers and Staff are Effective Tools for Business Promotion and Social Welfare, Deductible: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that gifts to dealers and “Shagun” during the marriage of dealers and staff are effective tools for business promotion and social...
![Gifts to Dealers and “Shagun” during Marriage of Dealers and Staff are Effective Tools for Business Promotion and Social Welfare, Deductible: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Gifts-Dealers-Gifts-to-Dealers-Shagun-Marriage-of-Dealers-Marriage-of-Dealers-and-Staff-Business-Promotion-Social-Welfare-Deductible-ITAT-Taxscan.jpg "Gifts to Dealers and “Shagun” during Marriage of Dealers and Staff are Effective Tools for Business Promotion and Social Welfare, Deductible: ITAT [Read Order]")
Levy of Surcharge and Cess cannot Exceed Tax Rate of 10% As Per India – Japan DTAA: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that the levy of surcharge and cess cannot exceed the tax rate of 10%, as per India – Japan...
![Levy of Surcharge and Cess cannot Exceed Tax Rate of 10% As Per India – Japan DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Levy-Surcharge-Cess-Levy-of-Surcharge-Levy-of-Surcharge-and-Cess-Tax-Rate-India-Japan-DTAA-DTAA-ITAT-Taxscan.jpg "Levy of Surcharge and Cess cannot Exceed Tax Rate of 10% As Per India – Japan DTAA: ITAT [Read Order]")
![Consultancy Charges paid by Kuiper Compagnons to Overseas Entities Taxable as FTS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Kuiper-Compagnons-Consultancy-Charges-Taxable-FTS-ITAT-Income-Tax-Tax-Taxscan.jpg "Consultancy Charges paid by Kuiper Compagnons to Overseas Entities Taxable as FTS: ITAT [Read Order]")
“A Right Tax has to be Collected from Right Person”, CPC bound to Correct Wrong Adjustment made through Automated Process: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) observed that “ a right tax has to be collected from right person” and held that Centralised Processing Centre (CPC) is bound to correct...
![“A Right Tax has to be Collected from Right Person”, CPC bound to Correct Wrong Adjustment made through Automated Process: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/right-tax-tax-CPC-automated-process-ITAT-Taxscan.jpg "“A Right Tax has to be Collected from Right Person”, CPC bound to Correct Wrong Adjustment made through Automated Process: ITAT [Read Order]")
Centralized Services Fee received by Starwood Asia Pacific Not Taxable as Royalty under India-Singapore Treaty: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the centralized services fee received by Starwood Asia Pacific is not taxable as royalty under India-Singapore Treaty. Ms/...
![Centralized Services Fee received by Starwood Asia Pacific Not Taxable as Royalty under India-Singapore Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Centralized-Services-Centralized-Services-Fee-Services-Fee-Starwood-Asia-Pacific-Taxable-Royalty-India-Singapore-Treaty-ITAT-Taxscan.jpg "Centralized Services Fee received by Starwood Asia Pacific Not Taxable as Royalty under India-Singapore Treaty: ITAT [Read Order]")