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
![No Penalty since Assessee surrendered Income during Assessment Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/PAN-Penalty-TAN-Taxscan.jpg "No Penalty since Assessee surrendered Income during Assessment Proceedings: ITAT [Read Order]")
No Penalty since Assessee surrendered Income during Assessment Proceedings: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that penalty under Section 271AAA of the Income Tax Act, 1961 cannot be levied if...
![Architect Fees paid for Construction of Building is Capital Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/09/Architect-Fees-Taxscan.jpg "Architect Fees paid for Construction of Building is Capital Expenditure: ITAT [Read Order]")
![No Legal Bar on GPA Holder to Execute Sale Deed when he is Authorized: ITAT confirms Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/09/Sale-Deed-Taxscan.jpg "No Legal Bar on GPA Holder to Execute Sale Deed when he is Authorized: ITAT confirms Addition [Read Order]")
![Assessee can’t be Penalized for failure of Third Parties to submit PAN: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Transgenders-PAN-Card-Taxscan.jpg "Assessee can’t be Penalized for failure of Third Parties to submit PAN: ITAT [Read Order]")
![Rental Income is Business Income If Letting Out was Business of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/03/Rental-Income-Taxscan.jpg "Rental Income is Business Income If Letting Out was Business of Assessee: ITAT [Read Order]")
![Loss on Investment in Joint Venture Company can be Written Off: ITAT allows Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Deduction-Taxscan.jpg "Loss on Investment in Joint Venture Company can be Written Off: ITAT allows Deduction [Read Order]")
Amount Paid to obtain Membership of Delhi Stock Exchange can’t be treated as Doubtful Advance since no Steps was taken to Recover: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has disallowed the claim for doubtful advance in respect of the amount paid by the assessee to obtain the membership of the Delhi Stock...
![Amount Paid to obtain Membership of Delhi Stock Exchange can’t be treated as Doubtful Advance since no Steps was taken to Recover: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Delhi-Stock-Exchange-Taxscan.jpg "Amount Paid to obtain Membership of Delhi Stock Exchange can’t be treated as Doubtful Advance since no Steps was taken to Recover: ITAT [Read Order]")
Income from Huge Magnitude of Sale and Purchase of Shares can’t be treated as Capital Gains: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) last day held that the income derived by the assessee from the huge magnitude of sale and purchase of shares cannot be considered under the...
![Income from Huge Magnitude of Sale and Purchase of Shares can’t be treated as Capital Gains: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/06/Sale-of-Shares-Tax-Scan.jpg "Income from Huge Magnitude of Sale and Purchase of Shares can’t be treated as Capital Gains: ITAT [Read Order]")
ITAT uphold Addition since Share Transaction was used as a Colourable device to avoid Tax Liability [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has upheld an income tax addition by holding that the share transaction was used as a colourable device to avoid capital gain tax liability....
![ITAT uphold Addition since Share Transaction was used as a Colourable device to avoid Tax Liability [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Share-Transaction-Taxscan.jpg "ITAT uphold Addition since Share Transaction was used as a Colourable device to avoid Tax Liability [Read Order]")
One-Time Non-Refundable Upfront Charges paid for Acquisition of Leasehold Right not subject to TDS: ITAT follows CBDT Circular [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the one-time non-refundable upfront charges paid for the acquisition of the leasehold rights are not ‘rent’ for the purpose of...
![One-Time Non-Refundable Upfront Charges paid for Acquisition of Leasehold Right not subject to TDS: ITAT follows CBDT Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Vendors-TDS-Taxscan.jpg "One-Time Non-Refundable Upfront Charges paid for Acquisition of Leasehold Right not subject to TDS: ITAT follows CBDT Circular [Read Order]")
![Abhinav Bindra not liable to pay Tax on Rewards from Govt: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Abhinav-Bindra-Taxscan.jpg "Abhinav Bindra not liable to pay Tax on Rewards from Govt: ITAT [Read Order]")
Medical Insurance Premium paid for Family Members of Employees is Business Expenditure: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the medical insurance premium paid for the family members of the employees is allowable as business expenditure under section...
![Medical Insurance Premium paid for Family Members of Employees is Business Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Medical-Allowance-Taxscan.jpg "Medical Insurance Premium paid for Family Members of Employees is Business Expenditure: ITAT [Read Order]")