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
![S. 153A Return is deemed to be Return u/s 139(1), Restrictive provisions of S. 80 do not apply: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Return-Filing-Taxscan.jpg "S. 153A Return is deemed to be Return u/s 139(1), Restrictive provisions of S. 80 do not apply: ITAT [Read Order]")
S. 153A Return is deemed to be Return u/s 139(1), Restrictive provisions of S. 80 do not apply: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) in ‘Asst.Commissioner of Income Tax v. M/s Splendour’ Land Base Ltd held that return under...
![ITAT deletes Additions against McDonald’s [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Mc-Donalds.jpg "ITAT deletes Additions against McDonald’s [Read Order]")
![25% Depreciation allowable on Intangible Asset of Licence for running Container Trains on Indian Railways: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/08/Depreciation-Taxscan.jpg "25% Depreciation allowable on Intangible Asset of Licence for running Container Trains on Indian Railways: ITAT [Read Order]")
![Sale Consideration once Taxed u/s 45 can’t again assessable as Unexplained: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Sale-Consideration-Taxscan.jpg "Sale Consideration once Taxed u/s 45 can’t again assessable as Unexplained: ITAT [Read Order]")
![Jewellery received after Partition can’t be Treated as Unexplained: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Jewellery-CBDT-ITAT-Taxscan.jpg "Jewellery received after Partition can’t be Treated as Unexplained: ITAT [Read Order]")
Interest can’t be Levied If Income is not actually subjected to TDS and No Liability to Pay Advance Tax: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) in the case of Daikin Industries Ltd. v. ACIT partly allowing the appeal held that unless the payer actually deducts tax at source, the...
![Interest can’t be Levied If Income is not actually subjected to TDS and No Liability to Pay Advance Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Interest-Taxscan.jpg "Interest can’t be Levied If Income is not actually subjected to TDS and No Liability to Pay Advance Tax: ITAT [Read Order]")
Income from Technical Handling Services Rendered by Dutch Airlines to Other Airlines in India is exempted from Tax: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) in the case of DCIT v. M/s KLM Royal Dutch Airlines, New Delhi, dismissing the appeal filed by the revenue held that the income derived from...
![Income from Technical Handling Services Rendered by Dutch Airlines to Other Airlines in India is exempted from Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Dutch-Airlines-Taxscan.jpg "Income from Technical Handling Services Rendered by Dutch Airlines to Other Airlines in India is exempted from Tax: ITAT [Read Order]")
Old Savings of House Wife taken for Household Expenses can’t be treated as Unaccounted Cash: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench, in ‘ Raj Kumar Kakrania v. DCIT ’ held that a sum of Rs 2,25,000/- seized from the appellant cannot be treated as unaccounted cash since the...
![Old Savings of House Wife taken for Household Expenses can’t be treated as Unaccounted Cash: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Cash-Payments.jpg "Old Savings of House Wife taken for Household Expenses can’t be treated as Unaccounted Cash: ITAT [Read Order]")
No Deduction on Interest Income received from Bank on FDRs Pledged as Security Deposit: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) while dismissing the appeal preferred by the assessee ordered that the assessee shall not be entitled to deduction on Interest Income...
![No Deduction on Interest Income received from Bank on FDRs Pledged as Security Deposit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/06/Interest-Income-Taxscan.jpg "No Deduction on Interest Income received from Bank on FDRs Pledged as Security Deposit: ITAT [Read Order]")
Provision for CA Audit Fee can’t be Disallowed If It was as per Norms of NABARD considering the Number of Branches of Assessee-Bank: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) last day held that the Assessing Officer cannot disallow the provision made by the Assessee in respect of CA Audit fee If the same was as...
![Provision for CA Audit Fee can’t be Disallowed If It was as per Norms of NABARD considering the Number of Branches of Assessee-Bank: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/CA-Audit-Fee-Taxscan.jpg "Provision for CA Audit Fee can’t be Disallowed If It was as per Norms of NABARD considering the Number of Branches of Assessee-Bank: ITAT [Read Order]")
![Penalty u/s 271(1)(c) can’t be Imposed when Income is determined on Estimate Basis: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "Penalty u/s 271(1)(c) can’t be Imposed when Income is determined on Estimate Basis: ITAT [Read Order]")
Amount Paid as Retrenchment Compensation is allowable Deduction u/s 37 of Income Tax Act: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) in ACIT vs. M/s. Lumax Automotive held that amount paid by assessee on account of Retrenchment Compensation is paid for business purposes...
![Amount Paid as Retrenchment Compensation is allowable Deduction u/s 37 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Retrenchment-Compensation-Taxscan.jpg "Amount Paid as Retrenchment Compensation is allowable Deduction u/s 37 of Income Tax Act: ITAT [Read Order]")