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
![Freebies to Doctors illegal and does not fall under Business Promotion Expenses: ITAT upholds Disallowance against Mankind Pharma Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Freebies-Doctors-illegal-Business-Promotion-Expenses-ITAT-Mankind-Pharma-Ltd-taxscan.jpg "Freebies to Doctors illegal and does not fall under Business Promotion Expenses: ITAT upholds Disallowance against Mankind Pharma Ltd [Read Order]")
Freebies to Doctors illegal and does not fall under 'Business Promotion Expenses': ITAT upholds Disallowance against Mankind Pharma Ltd [Read Order]
The Income Tax Appellate Tribunal(ITAT) at Delhi has recently observed in a major denial of relief against assessee, Mankind Pharma Ltd. that,...
![No TDS on Payment of EDC to HUDA: ITAT deletes Penalty u/s 271C [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/TDS-Payment-EDC-HUDA-ITAT-Penalty-taxscan.jpeg "No TDS on Payment of EDC to HUDA: ITAT deletes Penalty u/s 271C [Read Order]")
![No Income Tax Penalty for Disallowance of Bonafide Claim: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Tax-Penalty-Bonafide-Claim-ITAT-taxscan.jpeg "No Income Tax Penalty for Disallowance of Bonafide Claim: ITAT [Read Order]")
![Deduction of Foreign Exchange Loss suffered is duly allowable as Loss incurred during year: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Deduction-Foreign-Exchange-Loss-Loss-ITAT-taxscan.jpeg "Deduction of Foreign Exchange Loss suffered is duly allowable as Loss incurred during year: ITAT [Read Order]")
![Processing Fees for Purchase of Business Assets Allowable as Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Processing-Fees-Business-Assets-Expenditure-ITAT-taxscan.jpeg "Processing Fees for Purchase of Business Assets Allowable as Expenditure: ITAT [Read Order]")
Relief to Adidas: AMP Expenses Incurred for Own Benefit not Amount to International Transaction, rules ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), New Delhi, has recently, in an appeal preferred before it, held that, AMP expenses incurred for own benefit will not amount to international transaction. ...
![Relief to Adidas: AMP Expenses Incurred for Own Benefit not Amount to International Transaction, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Adidas-AMP-Expenses-Benefit-International-Transaction-ITAT-taxscan.jpeg "Relief to Adidas: AMP Expenses Incurred for Own Benefit not Amount to International Transaction, rules ITAT [Read Order]")
Dividend from OMIFCO (Oman) Taxable as 'Other Income' in India: Delhi HC deletes Disallowance u/s 14A [Read Order]
A division bench of the Delhi High Court has held that the dividend received by the assessee from OMIFCO, Oman is chargeable to tax in India under the head "Income from other sources" and forms part...
![Dividend from OMIFCO (Oman) Taxable as Other Income in India: Delhi HC deletes Disallowance u/s 14A [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/OMIFCO-Oman-Taxable-Income-Delhi-HC-TAXSCAN.jpg "Dividend from OMIFCO (Oman) Taxable as Other Income in India: Delhi HC deletes Disallowance u/s 14A [Read Order]")
ITAT declares DCF Method Valuation report as Valid, which provides basis for Computation of Projection and Growth Factors [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has declared that the DCF method valuation report is valid as it provides the basis for the computation of projection and growth factors. ...
![ITAT declares DCF Method Valuation report as Valid, which provides basis for Computation of Projection and Growth Factors [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-DCF-Method-Valuation-report-Projection-taxscan.jpeg "ITAT declares DCF Method Valuation report as Valid, which provides basis for Computation of Projection and Growth Factors [Read Order]")
No Question of Disallowance u/s 14A arises on Non-Receipt of Exempt Income during year under consideration: ITAT grants relief to TV Today Network [Read Order]
On granting relief to TV Today Network, the assessee the Income Tax Appellate Tribunal (ITAT), New Delhi held that no question of disallowance under Section 14A of the Income Tax Act, 1961 arises on...
![No Question of Disallowance u/s 14A arises on Non-Receipt of Exempt Income during year under consideration: ITAT grants relief to TV Today Network [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Exempt-Income-ITAT-TV-Today-Network-taxscan.jpeg "No Question of Disallowance u/s 14A arises on Non-Receipt of Exempt Income during year under consideration: ITAT grants relief to TV Today Network [Read Order]")
Relief to Russel Reynolds: Support Services and Reimbursement of Training Expenses are not Taxable as FTS under Indo-USA Treaty, rules ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench, while allowing relief to Russell Reynolds Associates Inc., has held that the receipts from support services and reimbursement of training...
![Relief to Russel Reynolds: Support Services and Reimbursement of Training Expenses are not Taxable as FTS under Indo-USA Treaty, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Russel-Reynolds-Support-Services-and-Reimbursement-Training-Expenses-FTS-Indo-USA-Treaty-ITAT-taxscan.jpg "Relief to Russel Reynolds: Support Services and Reimbursement of Training Expenses are not Taxable as FTS under Indo-USA Treaty, rules ITAT [Read Order]")
![ITAT allows TDS Claim of Rs. 9 Cr by Microsoft Regional Sales [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-TDS-Claim-Microsoft-Regional-Sales-TAXSCAN.jpg "ITAT allows TDS Claim of Rs. 9 Cr by Microsoft Regional Sales [Read Order]")
Pre-Operative Expenses for Running Business Operations are Revenue Expenditure: ITAT deletes Disallowance of Advertisement Expenses and Brokerage & Commission
Pre-operative expenses incurred for running the business and bringing revenue are revenue expenditures, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) deleted the disallowance of...
