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
![Excise Duty Subsidy / Excise Rollback is a Capital Receipt, not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Excise-Duty-Subsidy-Rollback-Capital-Receipt-Taxable-ITAT-Taxscan.jpg "Excise Duty Subsidy / Excise Rollback is a Capital Receipt, not Taxable: ITAT [Read Order]")
Excise Duty Subsidy / Excise Rollback is a Capital Receipt, not Taxable: ITAT [Read Order]
The Income Tax Appellate Tribunal, Delhi, has held that excise duty subsidy/ excise rollback is a capital receipt, not taxable. The assessee, M/s....
![Cessation of liability u/s 41(1) not charged, even absence of write-off of outstanding liabilities in Books of Account: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/liability-outstanding-liabilities-books-of-account-ITAT-taxscan.jpeg "Cessation of liability u/s 41(1) not charged, even absence of write-off of outstanding liabilities in Books of Account: ITAT [Read Order]")
![Income Tax Notice sent to Dead Person is Invalid: ITAT quashes Re-Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Income-Tax-Notice-Dead-Person-ITAT-Re-Assessment-Taxscan.jpeg "Income Tax Notice sent to Dead Person is Invalid: ITAT quashes Re-Assessment [Read Order]")
![No Penalty u/s 271 AAA(1) if Assessee offered Undisclosed Income in Statement Recorded u/s 132(4) and Ready to Pay Tax with Interest: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Penalty-Assessee-Undisclosed-Income-Ready-to-Pay-Tax-Interest-ITAT-Taxscan.jpeg "No Penalty u/s 271 AAA(1) if Assessee offered Undisclosed Income in Statement Recorded u/s 132(4) and Ready to Pay Tax with Interest: ITAT [Read Order]")
![Law does not mandate Written Agreement to Prove Commission Expenses: ITAT deletes Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Law-Written-Agreement-Expenses-ITAT-Disallowance-taxscan.jpeg "Law does not mandate Written Agreement to Prove Commission Expenses: ITAT deletes Disallowance [Read Order]")
Payment made by a Mobile Service provider to another Mobile Service Provider for Roaming cannot be considered as Technical Service, No TDS deductible u/s194J: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi, has held that payment made by a mobile service provider to another mobile service provider for roaming cannot be considered as technical service...
![Payment made by a Mobile Service provider to another Mobile Service Provider for Roaming cannot be considered as Technical Service, No TDS deductible u/s194J: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Payment-mobile-service-technical-service-TDS-ITAT-Taxscan.jpeg "Payment made by a Mobile Service provider to another Mobile Service Provider for Roaming cannot be considered as Technical Service, No TDS deductible u/s194J: ITAT [Read Order]")
![Unabsorbed Depreciation can be set off against ‘Income from Other Sources’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Unabsorbed-depreciation-income-from-other-sources-ITAT-taxscan.jpg "Unabsorbed Depreciation can be set off against ‘Income from Other Sources’: ITAT [Read Order]")
Highly Debatable issues do not fall within the Category of 'Mistake Apparent from Record': ITAT dismisses Rectification Application [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that a highly debatable issue does not fall within the ambit of a “mistake apparent from records” for the purpose of invoking...
![Highly Debatable issues do not fall within the Category of Mistake Apparent from Record: ITAT dismisses Rectification Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Debatable-Issues-ITAT-Rectification-Application-Taxscan.jpg "Highly Debatable issues do not fall within the Category of Mistake Apparent from Record: ITAT dismisses Rectification Application [Read Order]")
Quantification of Penalty is dependent upon Additions made to Income of Assessee: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench consisting of Pradip Kumar Kedia, Accountant Member and Narender Kumar Choudhry, Judicial Member held that quantification of penalty is dependent...
![Quantification of Penalty is dependent upon Additions made to Income of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/penalty-income-assessee-ITAT-Taxscan.jpeg "Quantification of Penalty is dependent upon Additions made to Income of Assessee: ITAT [Read Order]")
Gift from Father: ITAT upholds Addition since Creditworthiness of Donor was not Proved [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has upheld an addition towards the gift from the father as the assessee failed to prove the creditworthiness of the donor under the provisions of...
![Gift from Father: ITAT upholds Addition since Creditworthiness of Donor was not Proved [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Gift-Father-ITAT-Creditworthiness-Donor-Taxscan.jpeg "Gift from Father: ITAT upholds Addition since Creditworthiness of Donor was not Proved [Read Order]")
![Jurisdiction u/s 263 can invoke only when an erroneous decision made by AO sustains: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Jurisdiction-erroneous-decision-AO-ITAT-Taxscan.jpg "Jurisdiction u/s 263 can invoke only when an erroneous decision made by AO sustains: ITAT [Read Order]")
Mere Technical Violation for which Assessee could not be Penalized by denying the Exemption: ITAT allows Exemption u/s 10(23B) [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has held that mere technical violation for which assessee could not be penalized by denying exemption and allow exemption u/s 10(23B). The...
![Mere Technical Violation for which Assessee could not be Penalized by denying the Exemption: ITAT allows Exemption u/s 10(23B) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Technical-Violation-Assessee-Penalized-ITAT-Exemption-Taxscan.jpeg "Mere Technical Violation for which Assessee could not be Penalized by denying the Exemption: ITAT allows Exemption u/s 10(23B) [Read Order]")