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
![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]")
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...
![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]")
![Commissioner of Income Tax (Appeals) cannot set aside an Assessment Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Assessment-Order-ITAT-Taxscan.jpg "Commissioner of Income Tax (Appeals) cannot set aside an Assessment Order: 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]")
Loss of Security Deposit towards Rented Premises Deductible as Business Loss: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Delhi bench held that the loss of the amount of security deposit paid to landlord towards rented premises is deductible as ‘ Business Loss ’ under the Income...
![Loss of Security Deposit towards Rented Premises Deductible as Business Loss: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Business-Loss-Taxscan.jpg "Loss of Security Deposit towards Rented Premises Deductible as Business Loss: ITAT [Read Order]")
![Professional Fee paid for Product Development is Business Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Professional-Fee-Business-Expenditure-Taxscan.jpg "Professional Fee paid for Product Development is Business Expenditure: ITAT [Read Order]")
Tax Exemption can’t be denied to Indian Olympic Association Merely for Receiving Sponsorship: ITAT [Read Order]
While granting relief to the Indian Olympic Association, the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) the sponsorship contract with Samsung India Electronics Pvt. Ltd would not...
![Tax Exemption can’t be denied to Indian Olympic Association Merely for Receiving Sponsorship: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Indian-Olympic-Association-Taxscan.jpg "Tax Exemption can’t be denied to Indian Olympic Association Merely for Receiving Sponsorship: ITAT [Read Order]")
Failure on the Part of Professional to file TDS Returns ‘reasonable cause’ for Delay: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT) , Delhi bench held that the failure on the part of the professional to file TDS returns would constitute a ‘reasonable cause’ for the delay to avoid the...
![Failure on the Part of Professional to file TDS Returns ‘reasonable cause’ for Delay: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/TDS-Return-ITAT-Taxscan.jpg "Failure on the Part of Professional to file TDS Returns ‘reasonable cause’ for Delay: ITAT [Read Order]")
Wrong Name in Assessment Order can’t be cured by invoking S. 292B: ITAT Quashes Addition against Non-Existent Company [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench in ACIT v. M/s. Mahagun Realtors (P) Ltd held that the mentioning of the wrong name in an assessment order cannot be cured by invoking section...
![Wrong Name in Assessment Order can’t be cured by invoking S. 292B: ITAT Quashes Addition against Non-Existent Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Wrong-Name-ITAT-Taxscan.jpg "Wrong Name in Assessment Order can’t be cured by invoking S. 292B: ITAT Quashes Addition against Non-Existent Company [Read Order]")
![Financial Crisis is a ‘Reasonable Cause’ for Delayed Deposit of TDS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/07/Financial-Crisis-Taxscan.jpg "Financial Crisis is a ‘Reasonable Cause’ for Delayed Deposit of TDS: ITAT [Read Order]")
![No Penalty when Addition is made by Invoking Deeming Provisions: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Penalty-Tax-Scan.jpg "No Penalty when Addition is made by Invoking Deeming Provisions: ITAT [Read Order]")