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
![TDS Credit shall be given for the Assessment Year for which Income is Assessable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/TDS-Credit-TDS-Income-Income-Tax-ITAT-Taxscan.jpg "TDS Credit shall be given for the Assessment Year for which Income is Assessable: ITAT [Read Order]")
TDS Credit shall be given for the Assessment Year for which Income is Assessable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that TDS credit shall be given to the deductee for the assessment year for which such...
![Bonus Paid to Partners attracts S. 40(b)(v) of Income Tax Act: ITAT allows Income Tax Addition to Luthra and Luthra LLP [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Bonus-Paid-to-Partners-attracts-Income-Tax-Act-ITAT-allows-Income-Tax-Addition-to-Luthra-and-Luthra-LLP-TAXSCAN.jpg "Bonus Paid to Partners attracts S. 40(b)(v) of Income Tax Act: ITAT allows Income Tax Addition to Luthra and Luthra LLP [Read Order]")
![CIT(A) cant disallow a Claim of Business Loss in the Presence of Evidence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CITA-disallow-a-Claim-of-Business-Loss-in-the-Presence-of-Evidence-ITAT-TAXSCAN.jpg "CIT(A) cant disallow a Claim of Business Loss in the Presence of Evidence: ITAT [Read Order]")
![Payment receive from Freight/Logistic Support Service cannot treat as Royalty U/S 9(1) (Vii) of Income Tax Act & Art 12 DTAA: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Payment-freight-logistic-support-service-Royalty-Income-Tax-Act-ITAT-taxscan.jpg "Payment receive from Freight/Logistic Support Service cannot treat as Royalty U/S 9(1) (Vii) of Income Tax Act & Art 12 DTAA: ITAT deletes Addition [Read Order]")
![TDS Credit cannot be Denied on Ground of Technical/Typographical Errors: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/TDS-Credit-Denied-on-Ground-of-Technical-Typographical-Errors-ITAT-TAXSCAN.jpg "TDS Credit cannot be Denied on Ground of Technical/Typographical Errors: ITAT [Read Order]")
Payment received under Master Franchise Agreement cannot treat as Royalty: ITAT deletes Addition [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has deleted the Addition and held that payment received under Master Franchise Agreement could not be treated as Royalty. The instant case,...
![Payment received under Master Franchise Agreement cannot treat as Royalty: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Payment-received-under-Master-Franchise-Agreement-cannot-not-treat-as-Royalty-ITAT-deletes-addition-TAXSCAN.jpg "Payment received under Master Franchise Agreement cannot treat as Royalty: ITAT deletes Addition [Read Order]")
‘Non Saleable Area’ in Real Estate Projects not amounts to Suppression of Closing Stock, Addition not permissible: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal(ITAT) has held that a ‘Non-saleable area’ in real estate projects does not amount to suppression of closing stock and addition is not permissible....
![‘Non Saleable Area’ in Real Estate Projects not amounts to Suppression of Closing Stock, Addition not permissible: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/ITAT-Addition-Non-Saleable-Area-Real-Estate-Projects-Stock-Suppression-Closing-Stock-taxscan.jpg "‘Non Saleable Area’ in Real Estate Projects not amounts to Suppression of Closing Stock, Addition not permissible: ITAT [Read Order]")
AO can't make Addition beyond an issue which are not part of the reasons for Limited Scrutiny: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that AO can't make addition beyond an issue which are not part of the reasons for limited scrutiny. Shri R.S. Ahuja, CA...
![AO cant make Addition beyond an issue which are not part of the reasons for Limited Scrutiny: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/AO-Addition-Limited-Scrutiny-ITAT-Income-Tax-taxscan.jpg "AO cant make Addition beyond an issue which are not part of the reasons for Limited Scrutiny: ITAT [Read Order]")
No Disallowance u/s 269SS when disallowance already made on Payments for Construction Contract, Penalty u/s 271 D not leviable: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that No disallowance u/s 269SS when disallowance has already been made on payments for construction contract and Penalty u/s 271 D...
![No Disallowance u/s 269SS when disallowance already made on Payments for Construction Contract, Penalty u/s 271 D not leviable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/disallowance-disallowance-on-Payments-Payments-Payments-for-Construction-Contract-Penalty-ITAT-taxscan.jpg "No Disallowance u/s 269SS when disallowance already made on Payments for Construction Contract, Penalty u/s 271 D not leviable: ITAT [Read Order]")
![Income Tax Addition u/s 69A cant be based on Doubt: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-Addition-Income-Tax-Tax-ITAT-Taxscan.jpg "Income Tax Addition u/s 69A cant be based on Doubt: ITAT [Read Order]")
Making Incorrect Deduction not amount to Furnishing Inaccurate Particulars u/s 271 (1)(c): ITAT deletes Penalty [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench deleted the penalty as incorrect deduction does not amount to furnishing inaccurate particulars under Section 271(1)(c) of the Income Tax Act,...
![Making Incorrect Deduction not amount to Furnishing Inaccurate Particulars u/s 271 (1)(c): ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/ITAT-deletes-Penalty-ITAT-Penalty-Deduction-Taxscan.jpg "Making Incorrect Deduction not amount to Furnishing Inaccurate Particulars u/s 271 (1)(c): ITAT deletes Penalty [Read Order]")
![No Disallowance u/s 14A on Tax Free Bonds: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/No-Disallowance-on-Tax-Free-Bonds-ITAT-TAXSCAN.jpg "No Disallowance u/s 14A on Tax Free Bonds: ITAT [Read Order]")