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

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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

An Amount Paid Based on a Percentage of Turnover or Profit is Revenue in Nature: ITAT [Read Order]

Taxscan Team

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that an amount paid based on a percentage of...

Annual Technology Licence Fee is Revenue in Nature: ITAT [Read Order]

GTD Expenses are allowable as Income Tax Deduction: ITAT upholds deletion of Disallowance [Read...

Payment for Grit Purchases and Carriage made through Cash excess can be allowable u/s 40A(3) based...

ITAT deletes Disallowance of Rs 1 Lakh on account of Democratization of Premium of Govt Securities...

Generation of Electricity is Manufacture, eligible for Income Tax Deduction u/s 32AC: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), New Delhi Bench held that generation of electricity is manufacture, eligible for deduction under Section 32AC of the Income Tax Act, 1961. The assessee...

Re-Assessment proceeding under section 147 is Invalid In absence of valid Service of Notice: ITAT [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT)has held that the re-assessment proceeding under section 147 is invalid in absence of valid service of notice. Smt. Shashi Kanta, the...

Right to Appeal against Addition or Disallowance to Returned Income not Vitiated by Non-Compliance to Notices: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that right to appeal against addition or disallowance to returned income not vitiated by non...

Diwali Expenses by Company: No Addition u/s 68 Since Assessee could not prove 'Business Purpose', rules ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that no addition is to be made u/s 68 to Deewali expenses on account of the assessee's...

Excise duty Refund are Purely Capital Receipts, not Chargeable to Tax: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that excise duty refund are purely capital receipts and hence that they are not chargeable to...

Income Tax Exemption Available to the Defence Forces Personnel Invalidated from Service on Account of Bodily Disability: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, as recently, in an appeal filed before it, held that income tax exception shall be available to the Defence Forces Personnel who have been...

Disallowance of Depreciation under MAT Provisions for Adjustments in Book of Profit does not Attract Penalty: ITAT [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT), in a recent ruling has held in favour of the assessee that, no penalty can be imposed under Minimum Average Tax (MAT) provisions for...

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