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
![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]")
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...
![No Tax Exemption if Agricultural Land was declared as Industrial Plot during Registration of Sale Deed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Tax-Exemption-Agricultural-Land-Taxscan.jpg "No Tax Exemption if Agricultural Land was declared as Industrial Plot during Registration of Sale Deed: ITAT [Read Order]")
![Assessee can’t be penalized for a Bonafide Mistake committed by Chartered Accountant: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Assessment-Order-ITAT-Taxscan.jpg "Assessee can’t be penalized for a Bonafide Mistake committed by Chartered Accountant: ITAT [Read Order]")
![ITAT disallows claim for Business Expenditure since Items distributed are more of a Personalized in Nature [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Professional-Fee-Business-Expenditure-Taxscan.jpg "ITAT disallows claim for Business Expenditure since Items distributed are more of a Personalized in Nature [Read Order]")
![Exhibition Expenses can be allowed in the year in which It was Incurred: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Exhibition-Expenses-Taxscan.jpg "Exhibition Expenses can be allowed in the year in which It was Incurred: ITAT [Read Order]")
![Excise Duty Refund is Capital Receipt, Excludable while Computing Book Profit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Capital-Receipt-Taxscan.jpg "Excise Duty Refund is Capital Receipt, Excludable while Computing Book Profit: ITAT [Read Order]")
Salary Earned by Indian Employee stayed outside India for 182 days is Exempt from Income Tax even if TDS has been Deducted: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi bench has held that the no income tax can be levied on the salary earned by an Indian employee who resided out of India for 182 or more days and the...
![Salary Earned by Indian Employee stayed outside India for 182 days is Exempt from Income Tax even if TDS has been Deducted: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/08/Salary-Taxscan.jpg "Salary Earned by Indian Employee stayed outside India for 182 days is Exempt from Income Tax even if TDS has been Deducted: ITAT [Read Order]")
Deemed Dividend can’t be assessable in the hands of Director when AO accepted Company’s Return without any Objection: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi bench held that the director cannot be assessed for the deemed dividend when the Assessing Officer had accepted the Company’s return without any...
![Deemed Dividend can’t be assessable in the hands of Director when AO accepted Company’s Return without any Objection: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Deemed-Dividends-Taxscan.jpg "Deemed Dividend can’t be assessable in the hands of Director when AO accepted Company’s Return without any Objection: ITAT [Read Order]")
Gift to Customers not Deductible as Business Expenditure since Its Nature and Identity of Recipients was not Disclosed: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has observed that gift to the customers cannot be treated as Business expenditure for granting income tax deduction since the assessee failed to...
![Gift to Customers not Deductible as Business Expenditure since Its Nature and Identity of Recipients was not Disclosed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Business-Expenditure-Taxscan.jpg "Gift to Customers not Deductible as Business Expenditure since Its Nature and Identity of Recipients was not Disclosed: ITAT [Read Order]")
![GoDaddy liable to pay Income Tax on 40 Crore Rupees received as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Domain-Registration-GoDaddy-Taxscan.jpg "GoDaddy liable to pay Income Tax on 40 Crore Rupees received as Royalty: ITAT [Read Order]")
![Depreciation allowable on Genuine Goodwill: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/08/Depreciation-Taxscan.jpg "Depreciation allowable on Genuine Goodwill: ITAT [Read Order]")