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 can’t be invoked under Income Tax Act without relevant Documents which substantiate Business Activities: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Penalty-Income-Tax-Act-relevant-documents-substantiate-business-activities-ITAT-taxscan.jpg "Penalty can’t be invoked under Income Tax Act without relevant Documents which substantiate Business Activities: ITAT [Read Order]")
Penalty can’t be invoked under Income Tax Act without relevant Documents which substantiate Business Activities: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that penalty can’t be invoked under Income Tax Act without relevant documents which...
![AO cannot apply Wrong Method to Determine Profit in the Absence of Audited Financials of AE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/AO-Wrong-Method-Determine-Profit-Absence-Audited-Financials-of-AE-ITAT-Taxscan.jpeg "AO cannot apply Wrong Method to Determine Profit in the Absence of Audited Financials of AE: ITAT [Read Order]")
![Amendments to Sections 43B and 36(1)(va) of the Income Tax Act cannot have Retrospective Effect since It Imposes Liability on Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Income-Tax-Act-Retrospective-Effect-Liability-Assessee-ITAT-taxscan.jpg "Amendments to Sections 43B and 36(1)(va) of the Income Tax Act cannot have Retrospective Effect since It Imposes Liability on Assessee: ITAT [Read Order]")
![Suppression in Net Sales assessable as Business Income, can’t be treated as Deemed Income u/s 68: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Suppression-Net-Sales-assessable-Business-Income-treated-Deemed-Income-ITAT-Taxscan.jpeg "Suppression in Net Sales assessable as Business Income, can’t be treated as Deemed Income u/s 68: ITAT [Read Order]")
'Framing of Reassessment u/s 147 of Income Tax Act against Non-Existing Entity is void ab-initio': ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT), has held that the re-assessment under section 147 read with section 143(3) of the Income Tax Act, 1961 is not sustainable in the eye of...
![Framing of Reassessment u/s 147 of Income Tax Act against Non-Existing Entity is void ab-initio: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Framing-Reassessment-Income-Tax-Act-non-existing-entity-void-ab-initio-ITAT-Taxscan.jpg "Framing of Reassessment u/s 147 of Income Tax Act against Non-Existing Entity is void ab-initio: ITAT [Read Order]")
Computation of Income u/s 44BBB on bonafide belief that Assessee does not have PE in India: ITAT deletes Penalty against Lahmeyer Holding GambH [Read Order]
In a major relief to Lahmeyer Holding GambH, the ITAT, Delhi bench has held that the penalty cannot be levied based on the fact that the assessee opted to compute income under section 44BBB of the...
![Computation of Income u/s 44BBB on bonafide belief that Assessee does not have PE in India: ITAT deletes Penalty against Lahmeyer Holding GambH [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Computation-of-Income-bonafide-Assessee-PE-in-India-ITAT-deletes-Penalty-Lahmeyer-Holding-GambH-Taxscan.jpeg "Computation of Income u/s 44BBB on bonafide belief that Assessee does not have PE in India: ITAT deletes Penalty against Lahmeyer Holding GambH [Read Order]")
![Setback to Gandhis: ITAT upholds Income Tax Order against Young Indian [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Setback-Gandhis-ITAT-Income-Tax-Order-Young-Indian-Taxscan.jpeg "Setback to Gandhis: ITAT upholds Income Tax Order against Young Indian [Read Order]")
Sale of Software to Indian Resellers / Distributors not amount to 'Royalty' as per Income Tax Act and Indo-USA Treaty: ITAT [Read Order]
The Delhi bench of the ITAT comprising Sh. R. K. Panda, Accountant Member & Sh. Anubhav Sharma, Judicial Member has held that the payment received on sale of software to India...
![Sale of Software to Indian Resellers / Distributors not amount to Royalty as per Income Tax Act and Indo-USA Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Sale-of-Software-Indian-Resellers-Distributors-Royalty-Income-Tax-Act-Indo-USA-Treaty-ITAT-Taxscan-1.jpg "Sale of Software to Indian Resellers / Distributors not amount to Royalty as per Income Tax Act and Indo-USA Treaty: ITAT [Read Order]")
Income Tax Penalty cannot be Imposed Unless Assessee Obliged in Law, Either acted deliberately in Defiance of Law or Guilty of Dishonest Conduct: ITAT [Read Order]
The Income Tax Appellate Tribunal, Delhi bench held that the income tax penalty under section 271(1)(c) of the Income Tax Act, 1961 cannot be imposed unless assessee obliged in law, either acted...
![Income Tax Penalty cannot be Imposed Unless Assessee Obliged in Law, Either acted deliberately in Defiance of Law or Guilty of Dishonest Conduct: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Income-Tax-Penalty-cannot-be-Imposed-Assessee-Obliged-in-Law-deliberately-Defiance-of-Law-Guilty-Dishonest-Conduct-ITAT-Taxscan-.jpeg "Income Tax Penalty cannot be Imposed Unless Assessee Obliged in Law, Either acted deliberately in Defiance of Law or Guilty of Dishonest Conduct: ITAT [Read Order]")
![Raising Objection is a Valuable Legal Right of Assessee, Dept cannot deny it: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Raising-Objection-Valuable-Legal-Assessee-Dept-ITAT-taxscan.jpeg "Raising Objection is a Valuable Legal Right of Assessee, Dept cannot deny it: ITAT [Read Order]")
Penalty Notice without specifying the Charge proves Non-application of Mind, Invalid: ITAT [Read Order]
The New Delhi bench of the ITAT has held that a penalty notice, issued in a stereotyped manner without specifying the specific limb as mentioned in section 271(1)(c) of the Income Tax Act, 1961 shall...
![Penalty Notice without specifying the Charge proves Non-application of Mind, Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Penalty-Notice-Non-application-ITAT-Taxscan.jpg "Penalty Notice without specifying the Charge proves Non-application of Mind, Invalid: ITAT [Read Order]")