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
![Sale of Software to Indian Resellers / Distributors not amount to Royalty as per Income Tax Act and Indo-USA Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Sale-of-Software-Indian-Resellers-Distributors-Royalty-Income-Tax-Act-Indo-USA-Treaty-ITAT-Taxscan-1.jpg "Sale of Software to Indian Resellers / Distributors not amount to Royalty as per Income Tax Act and Indo-USA Treaty: ITAT [Read Order]")
Sale of Software to Indian Resellers / Distributors not amount to 'Royalty' as per Income Tax Act and Indo-USA Treaty: ITAT [Read Order]
The Delhi bench of the ITAT comprising Sh. R. K. Panda, Accountant Member & Sh. Anubhav Sharma, Judicial Member has held that the payment...
![Income Tax Penalty cannot be Imposed Unless Assessee Obliged in Law, Either acted deliberately in Defiance of Law or Guilty of Dishonest Conduct: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Income-Tax-Penalty-cannot-be-Imposed-Assessee-Obliged-in-Law-deliberately-Defiance-of-Law-Guilty-Dishonest-Conduct-ITAT-Taxscan-.jpeg "Income Tax Penalty cannot be Imposed Unless Assessee Obliged in Law, Either acted deliberately in Defiance of Law or Guilty of Dishonest Conduct: ITAT [Read Order]")
![Raising Objection is a Valuable Legal Right of Assessee, Dept cannot deny it: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Raising-Objection-Valuable-Legal-Assessee-Dept-ITAT-taxscan.jpeg "Raising Objection is a Valuable Legal Right of Assessee, Dept cannot deny it: ITAT [Read Order]")
![Penalty Notice without specifying the Charge proves Non-application of Mind, Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Penalty-Notice-Non-application-ITAT-Taxscan.jpg "Penalty Notice without specifying the Charge proves Non-application of Mind, Invalid: ITAT [Read Order]")
![Income from Online Database of Text Journals and Books not Royalty as per Indo-US DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/ITAT-Delhi-Income-Online-Database-Text-Journals-Books-Royalty-Indo-US-DTAA-ITAT-Taxscan.jpeg "Income from Online Database of Text Journals and Books not Royalty as per Indo-US DTAA: ITAT [Read Order]")
Revisional Order cannot passed just because the decision of the Assessing Officer is not to the liking of PCIT: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the revisional jurisdiction under section 263 of the Income Tax Act, 1961 cannot be passed merely because the decision of the...
![Revisional Order cannot passed just because the decision of the Assessing Officer is not to the liking of PCIT: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Revisional-Order-Assessing-Officer-liking-of-PCIT-ITAT-Taxscan.jpg "Revisional Order cannot passed just because the decision of the Assessing Officer is not to the liking of PCIT: ITAT [Read Order]")
CENVAT Credit receivables which couldn’t be Set Off can be allowable as Income Tax Deduction: ITAT [Read Order]
The ITAT, Delhi bench has held that CENVAT credit receivables which could not be set off are allowable as deduction under the Income Tax Act, 1961. The assessee is in the business of manufacturing...
![CENVAT Credit receivables which couldn’t be Set Off can be allowable as Income Tax Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Income-Tax-Deduction-CENVAT-Credit-Deduction-ITAT-Taxscan.jpeg "CENVAT Credit receivables which couldn’t be Set Off can be allowable as Income Tax Deduction: ITAT [Read Order]")
Course Fee paid to Harward Business School for Director allowable as Business Expenses of Company: ITAT allows Income Tax Deduction [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the course fee paid to Harward Business School for the director is allowable as business expenses of the Company and...
![Course Fee paid to Harward Business School for Director allowable as Business Expenses of Company: ITAT allows Income Tax Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Course-Fee-Harward-Business-School-Business-Expenses-ITAT-Income-Tax-Deduction-Taxscan.jpeg "Course Fee paid to Harward Business School for Director allowable as Business Expenses of Company: ITAT allows Income Tax Deduction [Read Order]")
![Bonafide Deduction Claim does not attract Income Tax Penalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Bonafide-Deduction-Claim-Income-Tax-Penalty-ITAT-Taxscan.jpg "Bonafide Deduction Claim does not attract Income Tax Penalty: ITAT [Read Order]")
Newly Purchased Asset was found as Residential Property on Physical Inquiry: ITAT allows Capital Gain Exemption [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the capital gain exemption shall be allowed since it was found on physical inquiry that the new asset purchased is a...
![Newly Purchased Asset was found as Residential Property on Physical Inquiry: ITAT allows Capital Gain Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Newly-Purchased-Asset-Residential-Property-Physical-Inquiry-ITAT-Capital-Gain-Exemption-Taxscan.jpeg "Newly Purchased Asset was found as Residential Property on Physical Inquiry: ITAT allows Capital Gain Exemption [Read Order]")
Failure to participate in Appellate Proceedings: ITAT directs Assessee to Pay Rs. 10,000 to PM’s National Relief Fund [Read Order]
The Delhi bench of the ITAT has asked the assessee to pay an amount of Rs. 10,000 to the PM’s National Relief Fund for miserably failing in participation in the appellate proceedings. The...
![Failure to participate in Appellate Proceedings: ITAT directs Assessee to Pay Rs. 10,000 to PM’s National Relief Fund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Appellate-Proceeding-ITAT-PMs-National-Relief-Fund-Taxscan.jpeg "Failure to participate in Appellate Proceedings: ITAT directs Assessee to Pay Rs. 10,000 to PM’s National Relief Fund [Read Order]")
Appellate Authority shall dispose Appeal on Merits even in the Absence of Assessee during Proceedings: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the appellate authority shall dispose the appeal on merits even in the absence of assessee during proceedings. The assessee, Mr....
![Appellate Authority shall dispose Appeal on Merits even in the Absence of Assessee during Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Appellate-Authority-dispose-Appeal-on-Merits-absence-of-Assessee-during-Proceedings-ITAT.jpg "Appellate Authority shall dispose Appeal on Merits even in the Absence of Assessee during Proceedings: ITAT [Read Order]")