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
![Leasehold Right in Land or Building or both is Transferred, Provisions of Section 50C cannot be Invoked: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Leasehold-Right-Land-Building-Section-50C-ITAT-Taxscan.jpg "Leasehold Right in Land or Building or both is Transferred, Provisions of Section 50C cannot be Invoked: ITAT [Read Order]")
Leasehold Right in Land or Building or both is Transferred, Provisions of Section 50C cannot be Invoked: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has held that leasehold right in land or building or both is transferred, and provisions of...
![Income Tax: Currency Derivative can be treated as an Eligible Transaction u/s 43 (5), rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Currency-Derivative-eligible-transaction-ITAT-Taxscan.jpeg "Income Tax: Currency Derivative can be treated as an Eligible Transaction u/s 43 (5), rules ITAT [Read Order]")
![ITAT confirms Order of AO where Assessee failed to produce Supporting Evidence on Claim of Unsecured Loans [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/ITAT-order-AO-assessee-produce-supporting-evidence-claim-unsecured-loans-Taxscan.jpeg "ITAT confirms Order of AO where Assessee failed to produce Supporting Evidence on Claim of Unsecured Loans [Read Order]")
![Section 68 has No Application if Share Capital/Premium/Application money was not Received in the Relevant FY: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Section-68-has-No-Application-Share-Capital-Premium-Application-money-Relevant-FY-ITAT-Taxscan.jpeg "Section 68 has No Application if Share Capital/Premium/Application money was not Received in the Relevant FY: ITAT [Read Order]")
![Reference to TPO is valid only for SDT exceeds threshold limit of 5 Crore u/s 92BA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Reference-TPO-SDT-threshold-limit-ITAT-Taxscan.jpeg "Reference to TPO is valid only for SDT exceeds threshold limit of 5 Crore u/s 92BA: ITAT [Read Order]")
![Income Tax Appeal maintainable even after Striking Off of Company from MCA Roll: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Income-Tax-Appeal-Striking-Off-MCA-Roll-ITAT-Taxscan.jpeg "Income Tax Appeal maintainable even after Striking Off of Company from MCA Roll: ITAT [Read Order]")
RMP most adequate method where Taxpayer is involved in Resale and Purchase of Finished Goods: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench consisting of N.K. Billaiya, Accountant Member, and Yogesh Kumar U.S, Judicial Member held that RMP most adequate method where the taxpayer is...
![RMP most adequate method where Taxpayer is involved in Resale and Purchase of Finished Goods: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/RMP-adequate-method-tax-payer-resale-purchase-finished-goods-ITAT-Taxscan.jpeg "RMP most adequate method where Taxpayer is involved in Resale and Purchase of Finished Goods: ITAT [Read Order]")
Receipt of EY for Reimbursement of Costs of Centralized Services from Member Firms not 'Royalty': ITAT follows AAR Order [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT), while following an order of the Authority for Advance Rulings (AAR) held that the payments received by EY Global Services Limited towards...
![Receipt of EY for Reimbursement of Costs of Centralized Services from Member Firms not Royalty: ITAT follows AAR Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Receipt-EY-Global-Services-Limited-Reimbursement-Costs-Centralized-Services-Royalty-ITAT-AAR-Order-Taxscan.jpeg "Receipt of EY for Reimbursement of Costs of Centralized Services from Member Firms not Royalty: ITAT follows AAR Order [Read Order]")
Estimated Project Cost Calculated as per provision of Water and Air Act: ITAT upholds Deletion of Additional Income [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that estimated project cost calculated as per provision of Water and Air Act and upholds the deletion of Additional income. ...
![Estimated Project Cost Calculated as per provision of Water and Air Act: ITAT upholds Deletion of Additional Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Project-Cost-Calculated-Water-Air-Act-ITAT-Deletion-Additional-Income-Taxscan.jpeg "Estimated Project Cost Calculated as per provision of Water and Air Act: ITAT upholds Deletion of Additional Income [Read Order]")
Business Profits of Non-Residents without PE are not Taxable under DTAA, TDS not sustainable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi before Shri N K Billaiya, AM and Ms Astha Chandra, JM held that Payments made on the business profit of non-residents without PE are not taxable in...
![Business Profits of Non-Residents without PE are not Taxable under DTAA, TDS not sustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Business-profits-Non-resident-PE-DTAA-TDS-ITAT-taxscan.jpg "Business Profits of Non-Residents without PE are not Taxable under DTAA, TDS not sustainable: ITAT [Read Order]")
![ITAT quashes Penalty imposed by AO for Non-Compliance of Section 274 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/ITAT-penalty-AO-Section-274-Taxscan.jpg "ITAT quashes Penalty imposed by AO for Non-Compliance of Section 274 [Read Order]")
![No Disallowance of PF/ESI Contributions on Account of Delay in Deposit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/No-Disallowance-PF-ESI-Contributions-Delay-Deposit-ITAT-Taxscan.jpeg "No Disallowance of PF/ESI Contributions on Account of Delay in Deposit: ITAT [Read Order]")