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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
![Normal or Corpus Donation can’t be treated as Anonymous Donation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/05/Sham-Transaction-Donation-ITAT-Taxscan.jpg "Normal or Corpus Donation can’t be treated as Anonymous Donation: ITAT [Read Order]")
Normal or Corpus Donation can’t be treated as Anonymous Donation: ITAT [Read Order]
The Delhi bench of the ITAT has held that a normal or corpus donation cannot be treated as an anonymous donation under the Income Tax Act, 1961. The...
![Remuneration to Director in proportion to his Experience which has no bearing on his shareholding is not Dividend: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Company-Director-Taxscan.jpg "Remuneration to Director in proportion to his Experience which has no bearing on his shareholding is not Dividend: ITAT [Read Order]")
![Assessing Officer cannot re-consider Grounds of Addition which are already negated by Appellate Forums: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Assessing-Officer-Taxscan-1.jpg "Assessing Officer cannot re-consider Grounds of Addition which are already negated by Appellate Forums: ITAT [Read Order]")
![Cash Loan from Parents and Brother for purchasing House for whole Family do not attract Penalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/05/Cash-Loan-ITAT-Taxscan.jpg "Cash Loan from Parents and Brother for purchasing House for whole Family do not attract Penalty: ITAT [Read Order]")
![Conducting Programmes by Pharma Companies for Brand Promotion Expenses is Business Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Professional-Fee-Business-Expenditure-Taxscan.jpg "Conducting Programmes by Pharma Companies for Brand Promotion Expenses is Business Expenditure: ITAT [Read Order]")
S. 12AA Registration can’t be denied merely because Assessee established to comply with CSR obligations: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the registration under Section 12AA of the Income Tax Act, 1961 cannot be denied to the applicant merely because it was...
![S. 12AA Registration can’t be denied merely because Assessee established to comply with CSR obligations: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/CSR-Corporate-Social-Responsibility-Taxscan.jpg "S. 12AA Registration can’t be denied merely because Assessee established to comply with CSR obligations: ITAT [Read Order]")
![Gifts and Presents by way of Cash can’t be allowed as Business Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/05/Business-Expenditure-ITAT-Taxscan.jpg "Gifts and Presents by way of Cash can’t be allowed as Business Expenditure: ITAT [Read Order]")
![Sale of Client Relationship and Goodwill by CA Firm constitute ‘Capital Gain’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Capital-Gain-Taxscan.jpg "Sale of Client Relationship and Goodwill by CA Firm constitute ‘Capital Gain’: ITAT [Read Order]")
CIT(A) can’t Adjudicate Issue by Introducing a New Source of Income not discussed in Original Assessment: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the Commissioner of Income Tax (Appeals) cannot CIT(A) can’t adjudicate issue by introducing a new source of income not discussed in...
![CIT(A) can’t Adjudicate Issue by Introducing a New Source of Income not discussed in Original Assessment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Revisional-Assessment-Taxscan.jpg "CIT(A) can’t Adjudicate Issue by Introducing a New Source of Income not discussed in Original Assessment: ITAT [Read Order]")
![Payment to Spanish Company for Fabric Testing not FTS as per DTAA, no TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/03/Film-Distributors-TDS-Taxscan.jpg "Payment to Spanish Company for Fabric Testing not FTS as per DTAA, no TDS: ITAT [Read Order]")
![Section 50C can be invoked in the Year in which Sale taken Place: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/10/Cross-Examination-ITAT-Taxscan.jpg "Section 50C can be invoked in the Year in which Sale taken Place: ITAT [Read Order]")
![Receipt from Keyman Insurance Policy taxable on Receipt Basis Only: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/03/Keyman-Insurance-Policy-ITAT-Taxscan.jpg "Receipt from Keyman Insurance Policy taxable on Receipt Basis Only: ITAT [Read Order]")