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 TDS on CAM Charges paid in Addition to Rent: ITAT grants Relief to Johnson Watches [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/TDS-on-CAM-Charges-TDS-CAM-Charges-Rent-ITAT-Johnson-watches-taxscan.jpg "No TDS on CAM Charges paid in Addition to Rent: ITAT grants Relief to Johnson Watches [Read Order]")
No TDS on CAM Charges paid in Addition to Rent: ITAT grants Relief to Johnson Watches [Read Order]
As a relief to Johnson watches, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that no Tax Deductible at Source (TDS) on common...
![No Records found on Receipt of Unaccounted Cash or Incriminating Material during Search: ITAT deletes Additions [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-Records-found-on-Receipt-of-Unaccounted-Cash-or-Incriminating-Material-during-Search-ITAT-TAXSCAN.jpg "No Records found on Receipt of Unaccounted Cash or Incriminating Material during Search: ITAT deletes Additions [Read Order]")
![Forfeited Commission Expenses cannot be disallowed If TDS is Paid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Forfeited-Commission-Expenses-Forfeited-Commission-Commission-Expenses-TDS-ITAT-taxscan.jpg "Forfeited Commission Expenses cannot be disallowed If TDS is Paid: ITAT [Read Order]")
![Capital Gain fully utilised for Acquisition of new Residential House Eligible for Income Tax Exemption u/s 54 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Capital-Gain-House-Eligible-for-Income-Tax-Exemption-Income-Tax-Act-ITAT-TAXSCAN.jpg "Capital Gain fully utilised for Acquisition of new Residential House Eligible for Income Tax Exemption u/s 54 of Income Tax Act: ITAT [Read Order]")
Relief to Jindal India: ITAT treats Incentives under West Bengal Incentives Scheme as 'Capital Receipts', not Taxable [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), New Delhi Bench granted relief to M/s. Jindal (India) Ltd, the appellant by holding that incentives paid under West Bengal Incentives Scheme are to be...
![Relief to Jindal India: ITAT treats Incentives under West Bengal Incentives Scheme as Capital Receipts, not Taxable [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Jindal-India-ITAT-Incentives-West-Bengal-Incentives-Scheme-Capital-Receipts-Taxable-ITAT-treats-Incentives-Taxscan.jpg "Relief to Jindal India: ITAT treats Incentives under West Bengal Incentives Scheme as Capital Receipts, not Taxable [Read Order]")
A Solitary Opportunity of one day given to respond with Show Cause Notice is not valid: ITAT quashes Revisional Order [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal(ITAT)while quashing the revisional order held that a solitary opportunity of one day given to respond with show cause notice is not valid. M/s....
![A Solitary Opportunity of one day given to respond with Show Cause Notice is not valid: ITAT quashes Revisional Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Revisional-Order-Solitary-Opportunity-Show-Cause-Notice-ITAT-Income-Tax-taxscan-.jpg "A Solitary Opportunity of one day given to respond with Show Cause Notice is not valid: ITAT quashes Revisional Order [Read Order]")
Amount received by Adobe from Supply of Software and Automated Services not Taxable in India When Profit not attributed to PE: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal( ITAT ) has held that amount received by Adobe from the supply of software and automated services is not taxable in India when profit is not...
![Amount received by Adobe from Supply of Software and Automated Services not Taxable in India When Profit not attributed to PE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Adobe-Software-supply-Automated-Services-Taxable-ITAT-taxscan.jpg "Amount received by Adobe from Supply of Software and Automated Services not Taxable in India When Profit not attributed to PE: ITAT [Read Order]")
No Additions u/s 69A allowable for Deposit of Demonetized Currency if Advance Tax paid under PMGKY Scheme: ITAT [Read Order]
In a recent ruling, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) chaired by N.K. Balliya, Accountant Member and Kul Bharat, Judicial Member directed the Assessing Officer (AO) to...
![No Additions u/s 69A allowable for Deposit of Demonetized Currency if Advance Tax paid under PMGKY Scheme: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-Additions-Deposit-of-Demonetized-Currency-if-Advance-Tax-paid-under-PMGKY-Scheme-ITAT-TAXSCAN.jpg "No Additions u/s 69A allowable for Deposit of Demonetized Currency if Advance Tax paid under PMGKY Scheme: ITAT [Read Order]")
Benefit of India UK DTAA allowable to LLP on portion of Income from Indian Engagements: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench held that Benefit of India UK Double Taxation Avoidance Agreement (DTAA) allowable to Limited Lability Partnership (LLP) on portion of Income...
![Benefit of India UK DTAA allowable to LLP on portion of Income from Indian Engagements: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Benefit-of-India-UK-DTAA-allowable-to-LLP-on-portion-of-Income-from-Indian-Engagements-ITAT-TAXSCAN.jpg "Benefit of India UK DTAA allowable to LLP on portion of Income from Indian Engagements: ITAT [Read Order]")
CIT cannot Assume Revisional Jurisdiction u/s 263 to Substitute his Subjective View in the Place of The AO' s Judicious View : ITAT
The Income Tax Appellate Tribunal ( ITAT ), New Delhi, has recently in an appeal filed before it by an assessee, held that the Commissioner Of Income Tax (CIT) cannot assume revisional jurisdiction...
Hedging Transactions to Safeguard Loss arising out of Fluctuation in Foreign Currency not Speculative in Nature: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT), held that Hedging transactions to safeguard loss arising out of fluctuation in foreign currency are not speculative in nature. The...
![Hedging Transactions to Safeguard Loss arising out of Fluctuation in Foreign Currency not Speculative in Nature: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Hedging-Transactions-Safeguard-Loss-Fluctuation-in-Foreign-Currency-Foreign-Currency-Speculative-in-Nature-Income-Tax-ITAT-taxscan.jpg "Hedging Transactions to Safeguard Loss arising out of Fluctuation in Foreign Currency not Speculative in Nature: ITAT [Read Order]")