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
![Consideration received on Bandwidth Services provided outside India is not taxable as ‘Royalty’ under India-Singapore Tax Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/Consideration-Bandwidth-services-taxable-Royalty-India-Singapore-Tax-Treaty-ITAT-Taxscan.jpeg "Consideration received on Bandwidth Services provided outside India is not taxable as ‘Royalty’ under India-Singapore Tax Treaty: ITAT [Read Order]")
Consideration received on Bandwidth Services provided outside India is not taxable as ‘Royalty’ under India-Singapore Tax Treaty: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench held that the consideration received on Bandwidth services provided outside India is not...
![Tax Rates specified in DTAA in respect of Dividend must prevail over DDT: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/ITAT-Delhi-Tax-Rates-DTAA-Dividend-DDT-ITAT-Taxscan.jpg "Tax Rates specified in DTAA in respect of Dividend must prevail over DDT: ITAT [Read Order]")
![No disallowance of non-deduction of TDS for expenses incurred on trade offers provided to distributors: ITAT grants relief to Nokia [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/ITAT-Delhi-disallowance-non-deduction-TDS-expenses-incurred-trade-offers-distributors-ITAT-grants-Nokia-India-Taxscan.jpg "No disallowance of non-deduction of TDS for expenses incurred on trade offers provided to distributors: ITAT grants relief to Nokia [Read Order]")
![ITAT imposes Penalty for failure to maintain Transfer Pricing Documents [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/ITAT-Penalty-failure-maintain-Transfer-Pricing-Documents-taxscan.jpg "ITAT imposes Penalty for failure to maintain Transfer Pricing Documents [Read Order]")
![Cost allocation of International Freight Logistic Support Services and Reimbursement of GAM Expenses can’t be treated as Technical Services / FIS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/Cost-allocation-International-Freight-Logistic-Support-Services-Reimbursement-GAM-Expenses-Technical-Services-FIS-ITAT-Taxscan.jpg "Cost allocation of International Freight Logistic Support Services and Reimbursement of GAM Expenses can’t be treated as Technical Services / FIS: ITAT [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 India. The Appellant, Honda Motorcycle and Scooters...
![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]")
![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]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench allowed the exemption under Section 11 and 12 to Association of State Road Transport Undertaking as it qualified as an organization for...
![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]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that Mitsui India Pvt. Ltd. (MIPL) is not a Dependent Agency Permanent Establishment (DAPE) of Mitsui & Co. so no further profit could...
![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]")