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
![2% TDS u/s 194C deductible on Advertisement Charges: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/TDS-advertisement-charges-ITAT-Taxscan.jpg "2% TDS u/s 194C deductible on Advertisement Charges: ITAT [Read Order]")
2% TDS u/s 194C deductible on Advertisement Charges: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench that TDS on advertisement charges should be deducted under section 194C at the 2% and not 194J...
![Mere preferring a claim unacceptable to the Revenue does not lead to Levy of Penalty: ITAT grants relief to HCL [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/ITAT-HCL-Taxscan.jpeg "Mere preferring a claim unacceptable to the Revenue does not lead to Levy of Penalty: ITAT grants relief to HCL [Read Order]")
![Relief to Airport Authority of India: ITAT deletes Penalty imposed by Income Tax Department [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Airport-Authority-of-India-ITAT-penalty-Taxscan.jpg "Relief to Airport Authority of India: ITAT deletes Penalty imposed by Income Tax Department [Read Order]")
![ITAT deletes Addition on PF, ESIC Contribution of Employees, deposited beyond due date but before filing Income Tax Return [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/ITAT-PF-ESIC-contribution-filing-ITR-Taxscan.jpg "ITAT deletes Addition on PF, ESIC Contribution of Employees, deposited beyond due date but before filing Income Tax Return [Read Order]")
No Deemed Dividend without doubting Purpose and Genuineness of Business Transaction: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) while deleting the addition ruled that the business transaction can not be treated as deemed dividend. The assessee, M/s Lakhmi Chand Tejoo...
![No Deemed Dividend without doubting Purpose and Genuineness of Business Transaction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Business-Transaction-deemed-dividend-ITAT-Taxscan.jpg "No Deemed Dividend without doubting Purpose and Genuineness of Business Transaction: ITAT [Read Order]")
Assessing Officer deemed to have applied his mind if facts are on record: ITAT quashes Re-assessment [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) while quashing the reassessment held that AO deemed to have applied his mind if facts are on record. The assessee, Sahyog Infrastructure...
![Assessing Officer deemed to have applied his mind if facts are on record: ITAT quashes Re-assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/AO-ITAT-re-assessment-Taxscan.jpg "Assessing Officer deemed to have applied his mind if facts are on record: ITAT quashes Re-assessment [Read Order]")
Expense of Education Cess does not fall under Capital Expense, Personal Expenditure: ITAT allows Deduction [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) while allowing the deduction ruled that expense of Education Cess does not fall under capital expense, personal expenditure. The Assessee,...
![Expense of Education Cess does not fall under Capital Expense, Personal Expenditure: ITAT allows Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Expense-of-Education-Cess-capital-expense-personal-expenditure-ITAT-deduction-Taxscan.jpg "Expense of Education Cess does not fall under Capital Expense, Personal Expenditure: ITAT allows Deduction [Read Order]")
![ITAT allows Income Tax Deduction on Profits and Gains of Certain Undertaking [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/ITAT-Deduction-Profits-Gains-Taxscan.jpg "ITAT allows Income Tax Deduction on Profits and Gains of Certain Undertaking [Read Order]")
Payment for Advertisement attracts TDS u/s 194C even if there is no Written Contract: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the payments made for advertisement without a written contract would attract TDS under section 194C of the Income Tax Act, 1961...
![Payment for Advertisement attracts TDS u/s 194C even if there is no Written Contract: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Payment-for-Advertisement-TDS-Taxscan.jpg "Payment for Advertisement attracts TDS u/s 194C even if there is no Written Contract: ITAT [Read Order]")
Up-Front Fee debited on account of Term Loan for Acquiring Fixed Asset as 'Plant' is an allowable Business Expenditure: ITAT
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that up-front fee debited on account of term loan for acquiring the fixed asset as “Plant” is an allowable business expenditure. The...
