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
![Re-Assessment based on Enquiry Conducted on Third Party Opinion and Without Application of Mind of the AO is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Assessment-Taxscan.jpg "Re-Assessment based on Enquiry Conducted on Third Party Opinion and Without Application of Mind of the AO is Invalid: ITAT [Read Order]")
Re-Assessment based on Enquiry Conducted on Third Party Opinion and Without Application of Mind of the AO is Invalid: ITAT [Read Order]
Delhi bench of Income Tax Appellate Tribunal (ITAT) has held that the re-opening of assessment under section 147/148 of the Income Tax Act, 1961...
![Brand Promotion Expenses incurred by BMW India constitute ‘International Transaction’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/BMW-India-Taxscan.jpg "Brand Promotion Expenses incurred by BMW India constitute ‘International Transaction’: ITAT [Read Order]")
![Provisions of Deemed Profit would not attract on Unilateral Act of Writing Off of Advance given to Subsidiary Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Write-Offs-Taxscan.jpg "Provisions of Deemed Profit would not attract on Unilateral Act of Writing Off of Advance given to Subsidiary Company: ITAT [Read Order]")
![Company can claim Depreciation in respect of Equipment Installed in Residential Premises of its Managing Director: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/08/Depreciation-Taxscan.jpg "Company can claim Depreciation in respect of Equipment Installed in Residential Premises of its Managing Director: ITAT Delhi [Read Order]")
![Salary Earned on Deputation Abroad not Taxable even if credited to Bank Account in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Salary-Iraq-Currency.jpg "Salary Earned on Deputation Abroad not Taxable even if credited to Bank Account in India: ITAT [Read Order]")
Revisionary Proceedings based on Letter Received from ACIT(TDS) is Invalid: ITAT Quashes Assessment against Vodafone [Read Order]
Granting relief to Vodafone, the ITAT Delhi bench ruled that revisionary proceedings under section 263 of the Income Tax Act, 2017 cannot be made on the basis of a letter received from Assistant...
![Revisionary Proceedings based on Letter Received from ACIT(TDS) is Invalid: ITAT Quashes Assessment against Vodafone [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Vodafone-Taxscan.jpg "Revisionary Proceedings based on Letter Received from ACIT(TDS) is Invalid: ITAT Quashes Assessment against Vodafone [Read Order]")
Re-Assessment can’t be made on the basis of Borrowed Satisfaction of AO who has no Jurisdiction over the Assessee: ITAT [Read Order]
The Income Tax Appellate Tribunal Delhi bench recently ruled that re-assessment under section 147/148 of the Income Tax Act, 1961 cannot be made on the basis of borrowed satisfaction of assessing...
![Re-Assessment can’t be made on the basis of Borrowed Satisfaction of AO who has no Jurisdiction over the Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "Re-Assessment can’t be made on the basis of Borrowed Satisfaction of AO who has no Jurisdiction over the Assessee: ITAT [Read Order]")
Penalty u/s 273B can’t be invoked for Restrictions on Cash Transactions If Assessee had a ‘reasonable cause’ for Violation of Law: ITAT Delhi
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has held that if the assessee had a reasonable cause for violation of law, then penalty under Section 273B of the Income Tax Act 1961 would...
No Penalty If ALP was determined as per section 92C in Good Faith and with Due Diligence: ITAT Delhi [Read Order]
A division bench of the Delhi ITAT, last week held that penalty under section 271(1)(c ) of the Income Tax Act, 1961 cannot be levied if the Arm’s Length Price (ALP) was determined as per the scheme...
![No Penalty If ALP was determined as per section 92C in Good Faith and with Due Diligence: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/12/No-Penalty-Taxscan.jpg "No Penalty If ALP was determined as per section 92C in Good Faith and with Due Diligence: ITAT Delhi [Read Order]")
Provisions of ‘Deemed Dividend’ does not attract in case of Normal Business Transactions: ITAT follows CBDT Circular [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the provisions of Deemed Dividend does not attract in case of normal business transactions. The bench comprising of Sudhanshu...
![Provisions of ‘Deemed Dividend’ does not attract in case of Normal Business Transactions: ITAT follows CBDT Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Dividend-Distribution-Tax.jpg "Provisions of ‘Deemed Dividend’ does not attract in case of Normal Business Transactions: ITAT follows CBDT Circular [Read Order]")
Failure of Authorized Representative to Attend Assessment proceedings without informing Assessee is a ‘reasonable cause’: ITAT deletes Penalty [Read Order]
The Income Tax Appellate Tribunal, New Delhi bench guided the AO to delete the penalty imposed under section 271(1) (b) of the Income Tax Act, 1961 since failure of the assessee’s counsel to attend...
Penalty paid on Sales Tax demand is not Compensatory in Nature: ITAT disallows Expenditure [Read Order]
A division bench of the Delhi ITAT held that penalty paid in connection with sales tax demand is not compensatory in nature, and therefore, not allowable as business expenditure under section 37 of...
![Penalty paid on Sales Tax demand is not Compensatory in Nature: ITAT disallows Expenditure [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Expenditures-TAXSCAN.jpg "Penalty paid on Sales Tax demand is not Compensatory in Nature: ITAT disallows Expenditure [Read Order]")