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
![Delhi HC rejects Recovery of Annual Report and Share Certificate from Assessee as Incriminating Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Delhi-HC-Annual-Report-Assessee-Incriminating-Documents-taxscan.jpeg "Delhi HC rejects Recovery of Annual Report and Share Certificate from Assessee as Incriminating Documents [Read Order]")
Delhi HC rejects Recovery of Annual Report and Share Certificate from Assessee as Incriminating Documents [Read Order]
A Division Bench of the Delhi High Court while upholding the order of the Delhi Bench of the Income Tax Appellate Tribunal(ITAT), held that, the...
![ITAT grants Full Credit of TDS as Commission Income is not ‘Managerial Service’ under India Germany DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/ITAT-TDS-Commission-Income-India-Germany-DTAA-taxscan.jpeg "ITAT grants Full Credit of TDS as Commission Income is not ‘Managerial Service’ under India Germany DTAA [Read Order]")
![Grants do not Form Corpus of the Assessee nor is It his Income under Section 11: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Section-11-ITAT-TAXSCAN.jpeg "Grants do not Form Corpus of the Assessee nor is It his Income under Section 11: ITAT [Read Order]")
![No Evidence to justify delay in Filing Appeal: ITAT refuses to Condone Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/evidence-appeal-ITAT-taxscan.jpeg "No Evidence to justify delay in Filing Appeal: ITAT refuses to Condone Delay [Read Order]")
![Capital Asset of Company Transferred as LLP not amounts to Transfer, Addition on Non-Compliance of S. 47(xiiib) not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Capital-asset-LLP-ITAT-taxscan.jpg "Capital Asset of Company Transferred as LLP not amounts to Transfer, Addition on Non-Compliance of S. 47(xiiib) not sustainable: ITAT [Read Order]")
![Failure to Pay Court Fees despite ample opportunities: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/court-fees-ITAT-appeal-taxscan.jpeg "Failure to Pay Court Fees despite ample opportunities: ITAT dismisses Appeal [Read Order]")
Interior Design, Electrification Charges, Furniture Charges, Wallpaper, Toughened Glass, etc. are Purely Temporary Structures: ITAT allows 100% Depreciation [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench has held that interior design, electrification charges, furniture charges, wallpaper, toughened glass, etc. are purely temporary structures; ITAT...
![Interior Design, Electrification Charges, Furniture Charges, Wallpaper, Toughened Glass, etc. are Purely Temporary Structures: ITAT allows 100% Depreciation [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Interior-Design-Electrification-Charges-Furniture-Charges-Wallpaper-Toughened-Glass-Temporary-Structures-ITAT-Depreciation-Taxscan.jpeg "Interior Design, Electrification Charges, Furniture Charges, Wallpaper, Toughened Glass, etc. are Purely Temporary Structures: ITAT allows 100% Depreciation [Read Order]")
Expenditure on Technical Know-How Fees is Revenue Expenditure: ITAT deletes Disallowance made by AO [Read Order]
Expenditure on technical know-how fees is revenue expenditure, Income Tax Appellate Tribunal (ITAT), Delhi bench consisting of Anil Chaturvedi, Accountant Member and N K Choudhary, Judicial Member...
![Expenditure on Technical Know-How Fees is Revenue Expenditure: ITAT deletes Disallowance made by AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Technical-know-how-fees-revenue-expenditure-ITAT-disallowance-AO-Taxscan.jpeg "Expenditure on Technical Know-How Fees is Revenue Expenditure: ITAT deletes Disallowance made by AO [Read Order]")
![No TDS on Payments made to Foreign Shipping Companies’ Agents: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/TDS-Payments-Foreign-Shipping-Companies-ITAT-taxscan.jpeg "No TDS on Payments made to Foreign Shipping Companies’ Agents: ITAT [Read Order]")
Deduction u/s 54 allowable on Multiple Residential Houses built in same physical location and contiguous place: ITAT [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) upheld the CIT(A) order which allowed the deduction under section 54 of the Income Tax Act,1961 on multiple residential houses built in...
![Deduction u/s 54 allowable on Multiple Residential Houses built in same physical location and contiguous place: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Deduction-multiple-residential-houses-ITAT.jpg "Deduction u/s 54 allowable on Multiple Residential Houses built in same physical location and contiguous place: ITAT [Read Order]")
![Payment of Internet and Telecom Charges does not attract TDS u/s 194J: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Payment-Internet-and-Telecom-Charges-TDS-ITAT-taxscan.jpeg "Payment of Internet and Telecom Charges does not attract TDS u/s 194J: ITAT [Read Order]")
Delay of 135 days due to Misplacement of Assessment Order by Advocate: ITAT condones delay [Read Order]
Income Tax Appellate Tribunal (ITAT), New Delhi bench consisting of Shamim Yahya, Accountant Member and Yogesh Kumar US, Judicial Member condoned delay of 135 days occurred due to misplacement of...
![Delay of 135 days due to Misplacement of Assessment Order by Advocate: ITAT condones delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Assessment-order-Advocate-ITAT-taxscan.jpg "Delay of 135 days due to Misplacement of Assessment Order by Advocate: ITAT condones delay [Read Order]")