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
![Registration u/s 12 cant be denied to ICRW merely it is for benefit of a Restricted Group of Employees: ITAT asks IT Dept to Re-consider Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/ICRW-ITAT-IT-Dept-Taxscan.jpg "Registration u/s 12 cant be denied to ICRW merely it is for benefit of a Restricted Group of Employees: ITAT asks IT Dept to Re-consider Claim [Read Order]")
Registration u/s 12 can't be denied to ICRW merely it is for benefit of a Restricted Group of Employees: ITAT asks IT Dept to Re-consider Claim [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the registration under section 12 of the Income Tax Act, 1961 cannot be...
![PCIT not justified in assuming Jurisdiction for Revision as AO conducted Proper Enquiry: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/PCIT-ITAT-AO-Taxscan.jpg "PCIT not justified in assuming Jurisdiction for Revision as AO conducted Proper Enquiry: ITAT [Read Order]")
![Revision Order by CIT valid if necessary enquiry has been conducted: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Revision-Order-CIT-ITAT-Taxscan.jpg "Revision Order by CIT valid if necessary enquiry has been conducted: ITAT [Read Order]")
![Relief to JMW India: Interest Subsidy and Excise Duty Refund are Capital Receipts, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/JMW-India-Interest-Subsidy-Excise-Duty-Refund-Capital-Receipts-ITAT-Taxscan.jpg "Relief to JMW India: Interest Subsidy and Excise Duty Refund are Capital Receipts, rules ITAT [Read Order]")
![No Disallowance of Interest for earning exempt Income u/s 14A: ITAT grants relief to Bajaj [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/Bajaj-ITAT-Taxscan.jpeg "No Disallowance of Interest for earning exempt Income u/s 14A: ITAT grants relief to Bajaj [Read Order]")
![NABL is Charitable Society, eligible for Income Tax Exemption, reiterates ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/NABL-ITAT-Income-Tax-Exemption-Charitable-Society-Taxscan.jpg "NABL is Charitable Society, eligible for Income Tax Exemption, reiterates ITAT [Read Order]")
Payment of Travelling Expenses to its own Employee could not fall within ambit of FTS: ITAT grants relief to American Express [Read Order]
In a major relief to American Express, the Delhi Bench of Income Tax Appellate Tribunal (ITAT) ruled that the payment of travelling expenses to its own employee could not fall within the ambit of...
![Payment of Travelling Expenses to its own Employee could not fall within ambit of FTS: ITAT grants relief to American Express [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/travelling-expenses-FTS-ITAT-American-Express-Taxscan.jpeg "Payment of Travelling Expenses to its own Employee could not fall within ambit of FTS: ITAT grants relief to American Express [Read Order]")
![Western Union cannot be Taxed for Its Business Income in India in the absence of PE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/Western-Union-Business-Income-ITAT-PE-Taxscan.jpg "Western Union cannot be Taxed for Its Business Income in India in the absence of PE: ITAT [Read Order]")
Setback to DSIIDC: PCIT empowered to Revise Assessment Order on failure of AO to make Proper Inquiry, rules ITAT [Read Order]
In a setback to DSIIDC, the Delhi Bench of Income Tax Appellate Tribunal (ITAT) ruled that the CIT(A) empowered to revise assessment order on failure of Assessing Officer to make proper inquiry. ...
![Setback to DSIIDC: PCIT empowered to Revise Assessment Order on failure of AO to make Proper Inquiry, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/DSIIDC-CITA-Assessment-Order-AO-ITAT-Taxscan.jpeg "Setback to DSIIDC: PCIT empowered to Revise Assessment Order on failure of AO to make Proper Inquiry, rules ITAT [Read Order]")
Receipts from Sale of Scraps is part of Gains derived from Industrial undertaking for Computing Deduction: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the receipts from the sale of scraps shall be treated as part of gains derived from industrial undertaking for the purposes...
![Receipts from Sale of Scraps is part of Gains derived from Industrial undertaking for Computing Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/Sale-of-Scraps-ITAT-IT-Act-Taxscan.jpg "Receipts from Sale of Scraps is part of Gains derived from Industrial undertaking for Computing Deduction: ITAT [Read Order]")
Deduction not allowable on Depositing Employees contribution towards ESI & PF after due date: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) ruled that the deduction is not allowable on depositing employees' contribution towards Employee State Insurance (ESI) & Provident Fund...
![Deduction not allowable on Depositing Employees contribution towards ESI & PF after due date: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Deduction-ITAT-PF-Taxscan.jpg "Deduction not allowable on Depositing Employees contribution towards ESI & PF after due date: ITAT [Read Order]")
Bonafide Assessee not liable to pay the interest on amount of shortfall in TDS: ITAT grants relief to Interglobe Aviation [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) ruled that the bonafideassessee is not liable to pay the interest on the amount of shortfall in tax deducted at source (TDS). The Assessee,...
![Bonafide Assessee not liable to pay the interest on amount of shortfall in TDS: ITAT grants relief to Interglobe Aviation [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Bonafide-Assessee-TDS-ITAT-Integlobe-Aviation-Taxscan.jpeg "Bonafide Assessee not liable to pay the interest on amount of shortfall in TDS: ITAT grants relief to Interglobe Aviation [Read Order]")