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
![More than 15% of revenue generated from India can’t be attributed to PE in India when risk assumed in earlier years had not changed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/revenue-PE-ITAT-taxscan.jpg "More than 15% of revenue generated from India can’t be attributed to PE in India when risk assumed in earlier years had not changed: ITAT [Read Order]")
More than 15% of revenue generated from India can’t be attributed to PE in India when risk assumed in earlier years had not changed: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that more than 15% of the revenues generated from India can’t be attributed to the...
![Contribution to EPF and ESI Funds Allowable, if Paid before Due Date of Filing Income Tax Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Contribution-EPF-ESI-Funds-Income-Tax-Return-ITAT-taxscan.jpg "Contribution to EPF and ESI Funds Allowable, if Paid before Due Date of Filing Income Tax Return: ITAT [Read Order]")
![Disallowance of Business Promotion Expenses without Examination of Vouchers quashed: ITAT remands matter to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Promotion-Expenses-Vouchers-ITAT-AO-taxscan.jpg "Disallowance of Business Promotion Expenses without Examination of Vouchers quashed: ITAT remands matter to AO [Read Order]")
![Agreement which goes to root of matter cannot be brushed aside lightly: ITAT directs to consider Trade Mark Licence Agreement [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Agreement-ITAT-Trade-Mark-Licence-Agreement-taxscan.jpg "Agreement which goes to root of matter cannot be brushed aside lightly: ITAT directs to consider Trade Mark Licence Agreement [Read Order]")
![Mere Suspicion without Valid Reason not sufficient to Initiate Reassessment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Reassessment-ITAT-taxscan-1.jpeg "Mere Suspicion without Valid Reason not sufficient to Initiate Reassessment: ITAT [Read Order]")
No Variation in Income returned by Assessee: ITAT quashes Assessment Order as void ab initio [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT), quashed the assessment order as void ab initio as there was no variation in income returned by assessee, Super Brands Ltd [UK]. The...
![No Variation in Income returned by Assessee: ITAT quashes Assessment Order as void ab initio [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Assessee-ITAT-Assessment-Order-void-ab-initio-taxscan.jpg "No Variation in Income returned by Assessee: ITAT quashes Assessment Order as void ab initio [Read Order]")
Interest received on enhanced Compensation u/s 28 of Land Acquisition Act is part of Compensation: ITAT grants Exemption u/s 10(37) [Read Order]
Interest received on enhanced compensation u/s 28 of Land Acquisition Act is part of compensation, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) grants an exemption under section 10(37)...
![Interest received on enhanced Compensation u/s 28 of Land Acquisition Act is part of Compensation: ITAT grants Exemption u/s 10(37) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Interest-Land-Acquisition-Act-Compensation-ITAT-taxscan.jpg "Interest received on enhanced Compensation u/s 28 of Land Acquisition Act is part of Compensation: ITAT grants Exemption u/s 10(37) [Read Order]")
ESOP Expenses are not allowable When the Shares/ ESOP are granted by Parent Company: ITAT [Read Order]
ESOP expenses are not allowable when the shares/ ESOP are granted by the Parent company the Delhi Bench of, the Income Tax Appellate Tribunal (ITAT) held that can’t allow without factual verification...
![ESOP Expenses are not allowable When the Shares/ ESOP are granted by Parent Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/ESOP-Expenses-Shares-ESOP-Parent-Company-ITAT-taxscan.jpg "ESOP Expenses are not allowable When the Shares/ ESOP are granted by Parent Company: ITAT [Read Order]")
No One should be Condemned Unheard: ITAT directs Re-Adjudication of Appeal filed without Impugned Order or Appeal Fee [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that, principle of natural justice should be given due consideration while adjudicating the tax dispute and directed...
![No One should be Condemned Unheard: ITAT directs Re-Adjudication of Appeal filed without Impugned Order or Appeal Fee [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-Appeal-Fee-taxscan.jpg "No One should be Condemned Unheard: ITAT directs Re-Adjudication of Appeal filed without Impugned Order or Appeal Fee [Read Order]")
Penal Interest due to delay in Payment of Lease amount: ITAT directs to Capitalize under Project Expenses [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench directed to capitalize under project expenses as there was Penal Interest due to delay in payment of lease amount. The assessee company,...
![Penal Interest due to delay in Payment of Lease amount: ITAT directs to Capitalize under Project Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Penal-Interest-Payment-Lease-amount-ITAT-Project-Expenses-taxscan.jpg "Penal Interest due to delay in Payment of Lease amount: ITAT directs to Capitalize under Project Expenses [Read Order]")
Year of substantial expansion is initial Assessment Year within 10 years for claiming Deduction u/s 80-IC: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that there can be two initial assessment years and the year in which there was substantial expansion that year is the initial assessment...
![Year of substantial expansion is initial Assessment Year within 10 years for claiming Deduction u/s 80-IC: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Assessment-Year-Deduction-ITAT-taxscan.jpeg "Year of substantial expansion is initial Assessment Year within 10 years for claiming Deduction u/s 80-IC: ITAT [Read Order]")
![Bonus / Commission to Employee Deductible from Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Bonus-Commission-Employee-Deductible-Business-Income-ITAT-taxscan.jpeg "Bonus / Commission to Employee Deductible from Business Income: ITAT [Read Order]")