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
![ITAT directs Assessing Officer to allow Credit of TDS to Honda Motorcycle and Scooters India [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/ITAT-Assessing-Officer-TDS-Honda-Motorcycle-Taxscan.jpg "ITAT directs Assessing Officer to allow Credit of TDS to Honda Motorcycle and Scooters India [Read Order]")
ITAT directs Assessing Officer to allow Credit of TDS to Honda Motorcycle and Scooters India [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench directed the Assessing Officer to allow the credit of TDS to Honda Motorcycle and Scooters...
![Assessee entitled for claim of Interest paid on Borrowed Capital: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/ITAT-assessee-Interest-Taxscan.jpg "Assessee entitled for claim of Interest paid on Borrowed Capital: ITAT deletes Addition [Read Order]")
![ITAT allows exemption u/s 11 & 12 to Association of State Road Transport Undertaking as it qualifies as an organization for Charitable purposes [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/ITAT-Association-State-Road-Transport-Taxscan.jpg "ITAT allows exemption u/s 11 & 12 to Association of State Road Transport Undertaking as it qualifies as an organization for Charitable purposes [Read Order]")
![Mitsui India isn’t a DAPE of Mitsui & Co. so no further profit could be attributed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/ITAT-Mitsui-Taxscan.jpeg "Mitsui India isn’t a DAPE of Mitsui & Co. so no further profit could be attributed: ITAT [Read Order]")
![ITAT deletes Disallowance u/s 14A for want of Recorded Satisfaction [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/ITAT-disallowance-Taxscan.jpeg "ITAT deletes Disallowance u/s 14A for want of Recorded Satisfaction [Read Order]")
Forfeiture of Security Deposit shall be treated as Capital Loss: ITAT grants relief to Ebony Retail [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench while upholding the order passed by the CIT(A) held that disallowance made on account of forfeiture of security deposit being treated as capital...
![Forfeiture of Security Deposit shall be treated as Capital Loss: ITAT grants relief to Ebony Retail [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/ITAT-forfeiture-Security-Deposit-Taxscan.jpg "Forfeiture of Security Deposit shall be treated as Capital Loss: ITAT grants relief to Ebony Retail [Read Order]")
ITAT remits the protective adjustment issue back to AO to decide in the light of the MAP resolution [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench remitted the protective adjustment issue back to AO to decide in the light of the MAP resolution dated 29th January 2018. The assessee, BT...
![ITAT remits the protective adjustment issue back to AO to decide in the light of the MAP resolution [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/ITAT-MAP-resolution-AO-Taxscan.jpg "ITAT remits the protective adjustment issue back to AO to decide in the light of the MAP resolution [Read Order]")
No separate benchmarking should be done of the outstanding receivable as outstanding receivable are part of the Working Capital: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench held that the assessee has been granted the working capital adjustment while computing the arm’s length price of the international...
![No separate benchmarking should be done of the outstanding receivable as outstanding receivable are part of the Working Capital: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/09/ITAT-working-capital-Taxscan.jpeg "No separate benchmarking should be done of the outstanding receivable as outstanding receivable are part of the Working Capital: ITAT [Read Order]")
No second innings should be given to appreciate the same set of facts already before the AO: ITAT grants relief to Volvo
The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that no second innings should be given to appreciate the same set of facts which were already before the Assessing Officer. The assessee,...
ITAT confirms 10% as a Rate of Depreciation on furniture & fixtures against Microsoft Corporation’s claim of 15%
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, upheld the findings of the CIT(A) and confirmed 10% as the rate of depreciation on furniture and fixtures, instead of 15%. The assessee, M/s...
![ITAT allows Taxmann Publication claim of Depreciation on Intangible CMS Software [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/Taxmann.jpg "ITAT allows Taxmann Publication claim of Depreciation on Intangible CMS Software [Read Order]")