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
![Capital Asset of Company Transferred as LLP not amounts to Transfer, Addition on Non-Compliance of S. 47(xiiib) not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Capital-asset-LLP-ITAT-taxscan.jpg "Capital Asset of Company Transferred as LLP not amounts to Transfer, Addition on Non-Compliance of S. 47(xiiib) not sustainable: ITAT [Read Order]")
Capital Asset of Company Transferred as LLP not amounts to Transfer, Addition on Non-Compliance of S. 47(xiiib) not sustainable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) New Delhi has held that the capital asset of a company transferred as a Limited Liability Partnership (LLP)...
![Failure to Pay Court Fees despite ample opportunities: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/court-fees-ITAT-appeal-taxscan.jpeg "Failure to Pay Court Fees despite ample opportunities: ITAT dismisses Appeal [Read Order]")
![Interior Design, Electrification Charges, Furniture Charges, Wallpaper, Toughened Glass, etc. are Purely Temporary Structures: ITAT allows 100% Depreciation [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Interior-Design-Electrification-Charges-Furniture-Charges-Wallpaper-Toughened-Glass-Temporary-Structures-ITAT-Depreciation-Taxscan.jpeg "Interior Design, Electrification Charges, Furniture Charges, Wallpaper, Toughened Glass, etc. are Purely Temporary Structures: ITAT allows 100% Depreciation [Read Order]")
![Expenditure on Technical Know-How Fees is Revenue Expenditure: ITAT deletes Disallowance made by AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Technical-know-how-fees-revenue-expenditure-ITAT-disallowance-AO-Taxscan.jpeg "Expenditure on Technical Know-How Fees is Revenue Expenditure: ITAT deletes Disallowance made by AO [Read Order]")
![No TDS on Payments made to Foreign Shipping Companies’ Agents: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/TDS-Payments-Foreign-Shipping-Companies-ITAT-taxscan.jpeg "No TDS on Payments made to Foreign Shipping Companies’ Agents: ITAT [Read Order]")
Deduction u/s 54 allowable on Multiple Residential Houses built in same physical location and contiguous place: ITAT [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) upheld the CIT(A) order which allowed the deduction under section 54 of the Income Tax Act,1961 on multiple residential houses built in...
![Deduction u/s 54 allowable on Multiple Residential Houses built in same physical location and contiguous place: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Deduction-multiple-residential-houses-ITAT.jpg "Deduction u/s 54 allowable on Multiple Residential Houses built in same physical location and contiguous place: ITAT [Read Order]")
![Payment of Internet and Telecom Charges does not attract TDS u/s 194J: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Payment-Internet-and-Telecom-Charges-TDS-ITAT-taxscan.jpeg "Payment of Internet and Telecom Charges does not attract TDS u/s 194J: ITAT [Read Order]")
Delay of 135 days due to Misplacement of Assessment Order by Advocate: ITAT condones delay [Read Order]
Income Tax Appellate Tribunal (ITAT), New Delhi bench consisting of Shamim Yahya, Accountant Member and Yogesh Kumar US, Judicial Member condoned delay of 135 days occurred due to misplacement of...
![Delay of 135 days due to Misplacement of Assessment Order by Advocate: ITAT condones delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Assessment-order-Advocate-ITAT-taxscan.jpg "Delay of 135 days due to Misplacement of Assessment Order by Advocate: ITAT condones delay [Read Order]")
Cash Loan between Agriculturists will not attract S. 269SS of Income Tax Act: ITAT deletes Penalty [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the cash loan between agriculturalists will not attract the provisions of section 269SS of the Income Tax Act, 1961 and therefore,...
![Cash Loan between Agriculturists will not attract S. 269SS of Income Tax Act: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Cash-Loan-Agriculturists-Income-Tax-Act-ITAT-Penalty-taxscan.jpeg "Cash Loan between Agriculturists will not attract S. 269SS of Income Tax Act: ITAT deletes Penalty [Read Order]")
![Rectification proceedings cannot be invoked by AO in case of Debatable Issues: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Rectification-proceedings-AO-Debatable-Issues-ITAT-taxscan.jpg "Rectification proceedings cannot be invoked by AO in case of Debatable Issues: ITAT [Read Order]")
![Setback to NDTV: ITAT dismisses Deduction Claim towards Business Expenditure [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/NDTV-ITAT-Deduction-Business-Expenditure-taxscan.jpg "Setback to NDTV: ITAT dismisses Deduction Claim towards Business Expenditure [Read Order]")
Original Cost and Period of Acquisition of Property by previous owner is relevant for Claim of Capital Gain: ITAT [Read Order]
Original cost and period of acquisition of property by previous owner is relevant for claim of capital gain, so was held by the Income Tax Appellate Tribunal (ITAT), New Delhi. The Assessee’s,...
![Original Cost and Period of Acquisition of Property by previous owner is relevant for Claim of Capital Gain: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/cost-acquisition-of-property-claim-capital-gain-ITAT-taxscan.jpeg "Original Cost and Period of Acquisition of Property by previous owner is relevant for Claim of Capital Gain: ITAT [Read Order]")