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
![Relief to LD India: ITAT deletes Addition since ALP Determination was barred by Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Relief-LD-India-ITAT-Addition-ALP-Determination-Limitation-taxscan.jpg "Relief to LD India: ITAT deletes Addition since ALP Determination was barred by Limitation [Read Order]")
Relief to LD India: ITAT deletes Addition since ALP Determination was barred by Limitation [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench deleted the addition on account of determination of ALP of international transactions as...
![No Retrospective Effect of Deduction u/s 54 restricted to only one Residential House by the Finance Act 2014: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Deduction-residential-house-Finance-Act-ITAT-Taxscan.jpeg "No Retrospective Effect of Deduction u/s 54 restricted to only one Residential House by the Finance Act 2014: ITAT [Read Order]")
![ITAT deletes the Addition of Rs.1.58 Cr paid as Sub-Brokerage or Commission [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/ITAT-sub-brokerage-or-Commission-taxscan.jpeg "ITAT deletes the Addition of Rs.1.58 Cr paid as Sub-Brokerage or Commission [Read Order]")
![ITAT deletes disallowance on Medical Insurance Premium provided to Family Members of the Employees [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/ITAT-disallowance-medical-insurance-premium-family-members-employees-Taxscan.jpeg "ITAT deletes disallowance on Medical Insurance Premium provided to Family Members of the Employees [Read Order]")
Relief to Dabur: Option money is Capital Receipt requires an adjustment only at the time of Transfer of Shares, rules ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi held that the option money received by the assessee is capital receipt which requires an adjustment only at the time of transfer of the shares by Dabur...
![Relief to Dabur: Option money is Capital Receipt requires an adjustment only at the time of Transfer of Shares, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/Dabur-money-Capital-Receipt-adjustment-Transfer-of-Shares-ITAT-taxscan.jpg "Relief to Dabur: Option money is Capital Receipt requires an adjustment only at the time of Transfer of Shares, rules ITAT [Read Order]")
Forfeiture of Convertible Warrant has resulted in extinguishment of Right of Assessee to obtain a Share in issuer company: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that the forfeiture of the convertible warrant has resulted in the extinguishment of the right of the assessee to obtain a share in the...
![Forfeiture of Convertible Warrant has resulted in extinguishment of Right of Assessee to obtain a Share in issuer company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/Forfeiture-extinguishment-of-the-right-assessee-issuer-company-ITAT-Taxscan.jpg "Forfeiture of Convertible Warrant has resulted in extinguishment of Right of Assessee to obtain a Share in issuer company: ITAT [Read Order]")
![Divorce proceeding by daughter-in-law sufficient reason to condone delay: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/Divorce-proceeding-daughter-in-law-sufficient-reason-condone-delay-ITAT-Taxscan.jpg "Divorce proceeding by daughter-in-law sufficient reason to condone delay: ITAT [Read Order]")
Relief to DLF Assets: ITAT allows Deduction on Rental Income from SEZ development u/s 80IAB [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench allowed the deduction in respect of rental income from SEZ development under section 80IAB of the Income Tax Act. The revenue preferred an...
![Relief to DLF Assets: ITAT allows Deduction on Rental Income from SEZ development u/s 80IAB [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/DLF-Assets-ITAT-rental-income-SEZ-development-taxscan-2.jpg "Relief to DLF Assets: ITAT allows Deduction on Rental Income from SEZ development u/s 80IAB [Read Order]")
Mere low declaration of Income by Creditors is no ground to make the addition in respect of Unexplained Cash Credit: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that mere low declaration of Income by creditors is no ground to make the addition in respect of Unexplained cash credit. The assessee...
![Mere low declaration of Income by Creditors is no ground to make the addition in respect of Unexplained Cash Credit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/Mere-low-declaration-Income-by-creditors-Unexplained-cash-credit-ITAT-Taxscan.jpg "Mere low declaration of Income by Creditors is no ground to make the addition in respect of Unexplained Cash Credit: ITAT [Read Order]")
Relief to Hindustan Coca Cola: ITAT deletes additions of Rs. 20.89 Lakhs on account of passing of the expiry date of product [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench in a relief to Hindustan Coca Cola deleted the additions of Rs. 20.89 Lakhs on account of passing of the expiry date of the product. The...
![Relief to Hindustan Coca Cola: ITAT deletes additions of Rs. 20.89 Lakhs on account of passing of the expiry date of product [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/Relief-Hindustan-Coca-Cola-ITAT-expiry-date-of-product-taxscan.jpg "Relief to Hindustan Coca Cola: ITAT deletes additions of Rs. 20.89 Lakhs on account of passing of the expiry date of product [Read Order]")
Vodafone Idea not liable to deduct TDS on discount extended to its pre-paid distributors on distribution of prepaid services: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that the Vodafone Idea Ltd. is not liable to deduct TDS on discount extended to its pre-paid distributors on distribution of prepaid...
![Vodafone Idea not liable to deduct TDS on discount extended to its pre-paid distributors on distribution of prepaid services: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/Vodafone-Idea-deduct-TDS-discount-pre-paid-distributors-distribution-prepaid-services-ITAT-Taxscan.jpeg "Vodafone Idea not liable to deduct TDS on discount extended to its pre-paid distributors on distribution of prepaid services: ITAT [Read Order]")