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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
![Assessment can’t be Re-Opened for mere Non-Disclosure of method used for Calculation of Disallowance under Section 14A: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Revisional-Assessment-Taxscan.jpg "Assessment can’t be Re-Opened for mere Non-Disclosure of method used for Calculation of Disallowance under Section 14A: ITAT [Read Order]")
Assessment can’t be Re-Opened for mere Non-Disclosure of method used for Calculation of Disallowance under Section 14A: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) in The Nainital Bank Ltd. vs. ACIT, held that Assessment can’t be reopened for mere...
![Non-Utilized Man hours must be Excluded while allocating Cost to AE Transactions: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/ITAT-Taxscan.jpg "Non-Utilized Man hours must be Excluded while allocating Cost to AE Transactions: ITAT [Read Order]")
![ITAT Upholds Addition in respect of Cash deposited in Joint Bank Account with Accountant [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Cash-deposited-Taxscan.jpg "ITAT Upholds Addition in respect of Cash deposited in Joint Bank Account with Accountant [Read Order]")
![Jewellery received during Marriage can’t be treated as Unexplained: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Jewellery-ITAT-Taxscan.jpg "Jewellery received during Marriage can’t be treated as Unexplained: ITAT [Read Order]")
![Job Work Charges from Eligible Unit Deductible u/ s. 80IC: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Deduction-Taxscan.jpg "Job Work Charges from Eligible Unit Deductible u/ s. 80IC: ITAT [Read Order]")
![Tips paid to Employees not part of Salary: Tribunal deletes Income Tax Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/02/Tips-Taxscan.jpg "Tips paid to Employees not part of Salary: Tribunal deletes Income Tax Proceedings [Read Order]")
![Arm’s Length Price can’t be determined using only two Comparables: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Arms-Length-Price-Taxscan.jpg "Arm’s Length Price can’t be determined using only two Comparables: ITAT [Read Order]")
![Income from Digital Broadcast Services is not Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Digital-Broadcast-Services-Taxscan.jpg "Income from Digital Broadcast Services is not Royalty: ITAT [Read Order]")
![A Provision not backed by any Actual Expenditure can’t be allowed as Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/deduction.jpg "A Provision not backed by any Actual Expenditure can’t be allowed as Deduction: ITAT [Read Order]")
![Fixing Penalty in a Casual manner is not permitted under Income Tax Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/10/Penalty-TaxScan.jpg "Fixing Penalty in a Casual manner is not permitted under Income Tax Law: ITAT [Read Order]")
Service Tax collected not part of ‘Gross Receipts’ for determining Income u/s 44BB: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT )recently held that Service tax collected shall not form part of the ‘gross receipts’ for the purpose of determining income under section...
![Service Tax collected not part of ‘Gross Receipts’ for determining Income u/s 44BB: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Service-Tax-Taxscan.jpg "Service Tax collected not part of ‘Gross Receipts’ for determining Income u/s 44BB: ITAT [Read Order]")
No Penalty since Assessee Voluntarily Surrendered Income, Paid Tax and Explained Its Source: ITAT [Read Order]
While dismissing a departmental appeal, the Delhi ITAT ruled that penalty under section 271AAA of the Income Tax Act cannot be levied since Assessee voluntarily surrendered Income, paid Tax and...
![No Penalty since Assessee Voluntarily Surrendered Income, Paid Tax and Explained Its Source: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/12/No-Penalty-Taxscan.jpg "No Penalty since Assessee Voluntarily Surrendered Income, Paid Tax and Explained Its Source: ITAT [Read Order]")