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
![Expenditure incurred on Promotion for Brand ‘Snapdeal’ is purely Revenue in Nature: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Expenditure-promotion-Snapdeal-revenue-ITAT-Taxscan.jpeg "Expenditure incurred on Promotion for Brand ‘Snapdeal’ is purely Revenue in Nature: ITAT [Read Order]")
Expenditure incurred on Promotion for Brand ‘Snapdeal’ is purely Revenue in Nature: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the expenditure incurred on promotion for brand ‘Snapdeal’ is purely revenue in...
![ITAT allows Depreciation on Cost of the Assets as Expenditure is allowable [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/ITAT-Depreciation-Expenditure-Income-Tax-Taxscan.jpg "ITAT allows Depreciation on Cost of the Assets as Expenditure is allowable [Read Order]")
![ITAT upholds Addition as Assessee has failed to offer any explanation with regard to Nature and Source of Credit in his Bank Account [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/ITAT-Explanation-Source-of-Credit-Bank-Account-Assessee-Taxscan.jpeg "ITAT upholds Addition as Assessee has failed to offer any explanation with regard to Nature and Source of Credit in his Bank Account [Read Order]")
![Income Tax Dept can’t withhold Tax as there is No Provision in Indo-UAE DTAA for Fee for Technical Services: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/IndoUAE-DTAA-iTAT.jpg "Income Tax Dept can’t withhold Tax as there is No Provision in Indo-UAE DTAA for Fee for Technical Services: ITAT [Read Order]")
![UAE Company is an Independent Entity: Indian Company can’t be Taxed for Its’ Profit, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/UAE-Company-Indian-Company-ITAT.jpg "UAE Company is an Independent Entity: Indian Company can’t be Taxed for Its’ Profit, rules ITAT [Read Order]")
Error in Online Income Tax Return deserves Rectification after Due Verification, Revenue can’t take Benefit of Factual Errors: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the error in the online income tax return shall deserve rectification after due verification and the Revenue cannot take the...
![Error in Online Income Tax Return deserves Rectification after Due Verification, Revenue can’t take Benefit of Factual Errors: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Error-Online-Return-Rectification-Due-verification-Revenue-Factual-Errors-ITAT-Taxscan-1.jpg "Error in Online Income Tax Return deserves Rectification after Due Verification, Revenue can’t take Benefit of Factual Errors: ITAT [Read Order]")
Assessee eligible to Capital Gain exemption on Purchase of 3 different Residential Houses: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the assessee is eligible for Section 54 exemption in respect of the purchase of 3 different residential houses. The assessee,...
![Assessee eligible to Capital Gain exemption on Purchase of 3 different Residential Houses: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Capital-Gain-exemption-ITAT-Taxscan.jpg "Assessee eligible to Capital Gain exemption on Purchase of 3 different Residential Houses: ITAT [Read Order]")
![Relief to Nokia India: ITAT deletes Disallowance worth Rs. 41.6 Cr [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/ITAT-Nokia-India-Disallowance-Taxscan.jpg "Relief to Nokia India: ITAT deletes Disallowance worth Rs. 41.6 Cr [Read Order]")
Relief to Senior Advocate Harish Salve: ITAT allows Credit of Taxes paid on Overseas Income [Read Order]
In a major relief to Senior Advocate Harish Salve, the Delhi Bench of Income Tax Appellate Tribunal (ITAT) allowed the credit of Taxes paid on Overseas Income. Mr. Salve, the assessee filed his...
![Relief to Senior Advocate Harish Salve: ITAT allows Credit of Taxes paid on Overseas Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Senior-Advocate-Harish-Salve-ITAT-Credit-of-Taxes-Overseas-Income-Taxscan.jpg "Relief to Senior Advocate Harish Salve: ITAT allows Credit of Taxes paid on Overseas Income [Read Order]")
Addition can’t be made on Evidence of Third Party without granting Cross-Examination to Assessee: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the Addition cannot be made on evidence of third party without granting the cross-examination to the assessee. The assessee,...
![Addition can’t be made on Evidence of Third Party without granting Cross-Examination to Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Evidence-Third-Party-Cross-Examination-Assessee-ITAT-Taxscan.jpg "Addition can’t be made on Evidence of Third Party without granting Cross-Examination to Assessee: ITAT [Read Order]")
Relief to InterGlobe Aviation: ITAT deletes Disallowance on Lease Rental Payments to tune of Rs. 366.32 Cr [Read Order]
In a major relief to the InterGlobe Aviation, the Delhi Bench of Income Tax Appellate Tribunal (ITAT) deleted disallowance on Lease Rental Payments to the tune of Rs. 366.32 Crores. The...
![Relief to InterGlobe Aviation: ITAT deletes Disallowance on Lease Rental Payments to tune of Rs. 366.32 Cr [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/InterGlobe-Aviation-ITAT-disallowance-Lease-Rental-Payments-Taxscan.jpeg "Relief to InterGlobe Aviation: ITAT deletes Disallowance on Lease Rental Payments to tune of Rs. 366.32 Cr [Read Order]")
No TDS deductible on consideration for Use of Computer Software by Resident Indian distributors to Non-Resident Manufacturers: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) ruled that no TDS deductible on consideration for use of computer software by resident Indian distributors to non-resident computer software...
![No TDS deductible on consideration for Use of Computer Software by Resident Indian distributors to Non-Resident Manufacturers: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/computer-software-manufacturers-ITAT-TDS-taxscan.jpeg "No TDS deductible on consideration for Use of Computer Software by Resident Indian distributors to Non-Resident Manufacturers: ITAT [Read Order]")