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
![Estimated Project Cost Calculated as per provision of Water and Air Act: ITAT upholds Deletion of Additional Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Project-Cost-Calculated-Water-Air-Act-ITAT-Deletion-Additional-Income-Taxscan.jpeg "Estimated Project Cost Calculated as per provision of Water and Air Act: ITAT upholds Deletion of Additional Income [Read Order]")
Estimated Project Cost Calculated as per provision of Water and Air Act: ITAT upholds Deletion of Additional Income [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that estimated project cost calculated as per provision of Water and Air Act...
![Business Profits of Non-Residents without PE are not Taxable under DTAA, TDS not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Business-profits-Non-resident-PE-DTAA-TDS-ITAT-taxscan.jpg "Business Profits of Non-Residents without PE are not Taxable under DTAA, TDS not sustainable: ITAT [Read Order]")
![ITAT quashes Penalty imposed by AO for Non-Compliance of Section 274 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/ITAT-penalty-AO-Section-274-Taxscan.jpg "ITAT quashes Penalty imposed by AO for Non-Compliance of Section 274 [Read Order]")
![No Disallowance of PF/ESI Contributions on Account of Delay in Deposit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/No-Disallowance-PF-ESI-Contributions-Delay-Deposit-ITAT-Taxscan.jpeg "No Disallowance of PF/ESI Contributions on Account of Delay in Deposit: ITAT [Read Order]")
![Penalty can’t be invoked under Income Tax Act without relevant Documents which substantiate Business Activities: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Penalty-Income-Tax-Act-relevant-documents-substantiate-business-activities-ITAT-taxscan.jpg "Penalty can’t be invoked under Income Tax Act without relevant Documents which substantiate Business Activities: ITAT [Read Order]")
AO cannot apply Wrong Method to Determine Profit in the Absence of Audited Financials of AE: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the AO cannot give benefit to the assessee for non-cooperation in providing audited financials of associated enterprises...
![AO cannot apply Wrong Method to Determine Profit in the Absence of Audited Financials of AE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/AO-Wrong-Method-Determine-Profit-Absence-Audited-Financials-of-AE-ITAT-Taxscan.jpeg "AO cannot apply Wrong Method to Determine Profit in the Absence of Audited Financials of AE: ITAT [Read Order]")
Amendments to Sections 43B and 36(1)(va) of the Income Tax Act cannot have Retrospective Effect since It Imposes Liability on Assessee: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the amendments to sections 43B and 36(1)(va) of the Income Tax Act, 1961 cannot have retrospective effect since the...
![Amendments to Sections 43B and 36(1)(va) of the Income Tax Act cannot have Retrospective Effect since It Imposes Liability on Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Income-Tax-Act-Retrospective-Effect-Liability-Assessee-ITAT-taxscan.jpg "Amendments to Sections 43B and 36(1)(va) of the Income Tax Act cannot have Retrospective Effect since It Imposes Liability on Assessee: ITAT [Read Order]")
Suppression in Net Sales assessable as 'Business Income', can’t be treated as Deemed Income u/s 68: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the income surrendered for suppression in the net sales shall be assessable as “Income from Business or Profession” and the same...
![Suppression in Net Sales assessable as Business Income, can’t be treated as Deemed Income u/s 68: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Suppression-Net-Sales-assessable-Business-Income-treated-Deemed-Income-ITAT-Taxscan.jpeg "Suppression in Net Sales assessable as Business Income, can’t be treated as Deemed Income u/s 68: ITAT [Read Order]")
'Framing of Reassessment u/s 147 of Income Tax Act against Non-Existing Entity is void ab-initio': ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT), has held that the re-assessment under section 147 read with section 143(3) of the Income Tax Act, 1961 is not sustainable in the eye of...
![Framing of Reassessment u/s 147 of Income Tax Act against Non-Existing Entity is void ab-initio: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Framing-Reassessment-Income-Tax-Act-non-existing-entity-void-ab-initio-ITAT-Taxscan.jpg "Framing of Reassessment u/s 147 of Income Tax Act against Non-Existing Entity is void ab-initio: ITAT [Read Order]")
Computation of Income u/s 44BBB on bonafide belief that Assessee does not have PE in India: ITAT deletes Penalty against Lahmeyer Holding GambH [Read Order]
In a major relief to Lahmeyer Holding GambH, the ITAT, Delhi bench has held that the penalty cannot be levied based on the fact that the assessee opted to compute income under section 44BBB of the...
![Computation of Income u/s 44BBB on bonafide belief that Assessee does not have PE in India: ITAT deletes Penalty against Lahmeyer Holding GambH [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Computation-of-Income-bonafide-Assessee-PE-in-India-ITAT-deletes-Penalty-Lahmeyer-Holding-GambH-Taxscan.jpeg "Computation of Income u/s 44BBB on bonafide belief that Assessee does not have PE in India: ITAT deletes Penalty against Lahmeyer Holding GambH [Read Order]")
![Setback to Gandhis: ITAT upholds Income Tax Order against Young Indian [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Setback-Gandhis-ITAT-Income-Tax-Order-Young-Indian-Taxscan.jpeg "Setback to Gandhis: ITAT upholds Income Tax Order against Young Indian [Read Order]")