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
![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]")
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...
![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]](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]](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]")
No Tax Exemption if Agricultural Land was declared as Industrial Plot during Registration of Sale Deed: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi bench has held that income tax is payable on the sale of agricultural land if the same was declared as the industrial plot by the competent...
![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]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that no penalty can be initiated against the assessee under section 271(1)(c) of the Income Tax Act, 1961 for a bonafide mistake...
![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]
The Income Tax Appellate Tribunal ( ITAT ), Delhi bench has held that the claim for business expenditure cannot be allowed because the items distributed are more of a personalized in nature. The...
![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]")