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
![Penalty u/s 271(1)(c) not leviable on Bonafide Mistake: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Penalty-ITAT-taxscan.jpg "Penalty u/s 271(1)(c) not leviable on Bonafide Mistake: ITAT [Read Order]")
Penalty u/s 271(1)(c) not leviable on Bonafide Mistake: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT)held that penalty under section 271(1)(c) is not leviable on a bonafide mistake. ...
![ITAT upholds Disallowance of Bogus Purchase which has No Implication in Income Accounted for Work in Progress [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-Bogus-Purchase-income-accounted-taxscan.jpeg "ITAT upholds Disallowance of Bogus Purchase which has No Implication in Income Accounted for Work in Progress [Read Order]")
![Income from Business Profit not Taxable in India in the absence of PE: ITAT rules in favour of IQOR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Business-Profit-PE-ITAT-IQOR-taxscan.jpeg "Income from Business Profit not Taxable in India in the absence of PE: ITAT rules in favour of IQOR [Read Order]")
![Capital Gain Exemption u/s 54 allowable on amount Invested in Construction of Residential House: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Capital-gain-Exemption-Residential-House-ITAT-taxscan.jpeg "Capital Gain Exemption u/s 54 allowable on amount Invested in Construction of Residential House: ITAT [Read Order]")
![Penalty u/s 271 (1) (c)cannot be imposed for Unsustainable Claims: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Penalty-imposed-unsustainable-claims-ITAT-TAXSCAN.jpeg "Penalty u/s 271 (1) (c)cannot be imposed for Unsustainable Claims: ITAT [Read Order]")
Disallowance on account of TDS payable not sustained When Assessee has Shown Expenditure in his Accounts: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) New Delhi has held that disallowance on account of TDS payable is not sustained when the assessee has shown the expenditure in his account. The assessee,...
![Disallowance on account of TDS payable not sustained When Assessee has Shown Expenditure in his Accounts: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Disallowance-TDS-Assessee-Expenditure-ITAT-TAXSCAN.jpeg "Disallowance on account of TDS payable not sustained When Assessee has Shown Expenditure in his Accounts: ITAT [Read Order]")
Claim of Deduction on Compensation Paid for Settlement of Encroachment on Property not allowable as Business Expenditure without Evidence: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) New Delhi held that the claim of deduction basedoncompensation paid for settlement of encroachment on the property is not allowable as business expenditure in...
![Claim of Deduction on Compensation Paid for Settlement of Encroachment on Property not allowable as Business Expenditure without Evidence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Claim-of-Deduction-Compensation-Settlement-Encroachment-Property-Business-Expenditure-ITAT-TAXSCAN.jpeg "Claim of Deduction on Compensation Paid for Settlement of Encroachment on Property not allowable as Business Expenditure without Evidence: ITAT [Read Order]")
ITAT directs to delete Disallowance of Employees’ Contribution to EPF and ESI as contribution was made before due date for Filing Income Tax Return [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench directs to delete disallowance of employees’ contribution to EPF and ESI as contribution was made before due date for filing return of...
![ITAT directs to delete Disallowance of Employees’ Contribution to EPF and ESI as contribution was made before due date for Filing Income Tax Return [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/ITAT-employees-contribution-EPF-ESI-return-of-income-taxscan.jpg "ITAT directs to delete Disallowance of Employees’ Contribution to EPF and ESI as contribution was made before due date for Filing Income Tax Return [Read Order]")
Delhi HC rejects Recovery of Annual Report and Share Certificate from Assessee as Incriminating Documents [Read Order]
A Division Bench of the Delhi High Court while upholding the order of the Delhi Bench of the Income Tax Appellate Tribunal(ITAT), held that, the recovery of annual report and share certificates from...
![Delhi HC rejects Recovery of Annual Report and Share Certificate from Assessee as Incriminating Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Delhi-HC-Annual-Report-Assessee-Incriminating-Documents-taxscan.jpeg "Delhi HC rejects Recovery of Annual Report and Share Certificate from Assessee as Incriminating Documents [Read Order]")
ITAT grants Full Credit of TDS as Commission Income is not ‘Managerial Service’ under India Germany DTAA [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench granted full credit of TDS on the ground that Commission Income is not ‘managerial service’ under India Germany Double Taxation Avoidance...
![ITAT grants Full Credit of TDS as Commission Income is not ‘Managerial Service’ under India Germany DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/ITAT-TDS-Commission-Income-India-Germany-DTAA-taxscan.jpeg "ITAT grants Full Credit of TDS as Commission Income is not ‘Managerial Service’ under India Germany DTAA [Read Order]")
![Grants do not Form Corpus of the Assessee nor is It his Income under Section 11: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Section-11-ITAT-TAXSCAN.jpeg "Grants do not Form Corpus of the Assessee nor is It his Income under Section 11: ITAT [Read Order]")
![No Evidence to justify delay in Filing Appeal: ITAT refuses to Condone Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/evidence-appeal-ITAT-taxscan.jpeg "No Evidence to justify delay in Filing Appeal: ITAT refuses to Condone Delay [Read Order]")