ITAT Delhi Judgments, Orders & News | Income Tax Appellate Tribunal

Begin typing your search above and press return to search.

Home
»
ITAT Delhi

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 can be deducted on Roaming Charges u/s 194J: ITAT [Read Order]

Taxscan Team

The Income Tax Appellate Tribunal (ITAT), New Delhi Bench consisting of Shamim Yahya, Accountant Member and Yogesh Kumar US, Judicial Member held...

Training Expenses that do not result in New Income is not Capital Expenditure: ITAT [Read Order]

Deemed Valuation u/s 50 C of Income Tax Act Applicable to Seller of Property, Not to Buyers: ITAT...

Disallowance of Expenditure of Interest in year of actual Payment in merchandise system of...

No Income Tax Addition for Cash Deposit during Demonetization duly explained with Cash Flow...

TDS on Rent and CAM Charges to be Charged Separately: ITAT Allows Plea by KFC Owner Yum Restaurants India [Read Order]

While granting relief to the KFC owner, Yum Restaurants India, the Income Tax Appellate Tribunal (ITAT), Delhi bench has held that TDS on payment of rent and CAM charges are paid to be separately...

Once Addition is set aside by the Tribunal, subsequent penalty cannot Survive: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that once addition is set aside by the Tribunal, subsequent penalty cannot survive. The...

No Material to Form ‘Reason to Believe’: ITAT quashes Re-Assessment against Oracle for Assessing Royalty from Global Deals [Read Order]

The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has recently, while deciding the appeals filed before it, held that when there is no material to form ‘reason to believe’, re-assessment...

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 PE in India when the risk assumed in earlier years...

Contribution to EPF and ESI Funds Allowable, if Paid before Due Date of Filing Income Tax Return: ITAT [Read Order]

The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has recently in an appeal filed before it, held that contribution to EPF and ESI funds are allowable, if paid before due date of filing income...

Disallowance of Business Promotion Expenses without Examination of Vouchers quashed: ITAT remands matter to AO [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has recently held that, business promotion expenses by the assessee as Proprietor of SJM Enterprises cannot be disallowed without...

Agreement which goes to root of matter cannot be brushed aside lightly: ITAT directs to consider Trade Mark Licence Agreement [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench ruled that agreement which goes to root of matter cannot be brushed aside lightly and directed the Assessing Officer to consider Trade Mark...

Prev Page Next Page