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
![TDS not applicable to Bank Guarantee Commission: ITAT follows CBDT Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/TDS-Taxscan.jpg "TDS not applicable to Bank Guarantee Commission: ITAT follows CBDT Circular [Read Order]")
TDS not applicable to Bank Guarantee Commission: ITAT follows CBDT Circular [Read Order]
The Income Tax Appellate Tribunal, Delhi bench comprising of Judicial Member Shri.Sudhanshu Srivasthava and Accountant Member Shri.Prashant Maharishi...
![Discount on Prepaid Products Offered by BSNL is ‘Commission’: TDS Applicable, says ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/BSNL-ITAT-Taxscan.jpg "Discount on Prepaid Products Offered by BSNL is ‘Commission’: TDS Applicable, says ITAT [Read Order]")
![Staff Welfare Expenses are not Contingent Liability if it was in terms with AS-4 and it subsequently discharged by the Assessee: ITAT Allows Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Expenditures-TAXSCAN.jpg "Staff Welfare Expenses are not Contingent Liability if it was in terms with AS-4 and it subsequently discharged by the Assessee: ITAT Allows Claim [Read Order]")
Rental Income from Real Estate Business cannot be treated as ‘Income from House Property’: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) rental amount received from real estate business cannot be treated as ‘Income from House Property’ under the provisions of the Income Tax...
![Rental Income from Real Estate Business cannot be treated as ‘Income from House Property’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/03/Rental-Income-Taxscan.jpg "Rental Income from Real Estate Business cannot be treated as ‘Income from House Property’: ITAT [Read Order]")
![Interest Paid on Share Application Money is allowable as Business Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/06/Sale-of-Shares-Tax-Scan.jpg "Interest Paid on Share Application Money is allowable as Business Expenditure: ITAT [Read Order]")
Notional Interest can’t be applied on Advances given by Holding Companies to Subsidiaries: DLF's Subsidiary gets Tax Relief [Read Order]
ITAT also held that Loss born out of compensation from Land Acquisition can be deducted in the AY in which compensation was awarded. Last Tuesday, the Income Tax Appellate Tribunal (ITAT) Delhi,...
![Notional Interest can’t be applied on Advances given by Holding Companies to Subsidiaries: DLFs Subsidiary gets Tax Relief [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/DLF-Clubs.jpg "Notional Interest can’t be applied on Advances given by Holding Companies to Subsidiaries: DLFs Subsidiary gets Tax Relief [Read Order]")
Re-Assessment can’t be made for not replying Enquiry letter issued on AIR basis to verify Source of Investment: ITAT [Read Order]
The Income Tax Appellate Tribunal, Delhi ‘SMC’ bench, New Delhi held that reopening of a case for not replying query notice issued by ITO on AIR basis to verify the source of investment made by the...
![Re-Assessment can’t be made for not replying Enquiry letter issued on AIR basis to verify Source of Investment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Re-Assessment can’t be made for not replying Enquiry letter issued on AIR basis to verify Source of Investment: ITAT [Read Order]")
Fees Collected from Students by Charitable Educational Institution would not amount to Commercial Activity: ITAT Delhi [Read Order]
The Income Tax Appellate Tribunal of New Delhi held that Charitable Trusts running educational institutions will be not be considered as commercial establishments if it collects fees from students and...
![Fees Collected from Students by Charitable Educational Institution would not amount to Commercial Activity: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/FEES-Taxscan.jpg "Fees Collected from Students by Charitable Educational Institution would not amount to Commercial Activity: ITAT Delhi [Read Order]")
ITAT Quashes Re-Assessment under Wealth Tax Act since Reasons for Assessment was not intimated to Assessee [Read Order]
Quashing re-assessment proceedings under section 17 of the Wealth Tax Act, Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the same is not sustainable on the ground that the reasons...
![ITAT Quashes Re-Assessment under Wealth Tax Act since Reasons for Assessment was not intimated to Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Wealth-Tax-Taxscan.jpg "ITAT Quashes Re-Assessment under Wealth Tax Act since Reasons for Assessment was not intimated to Assessee [Read Order]")
License Fee from Lease of Retail Space in the Shopping Mall is Taxable as ‘Income from House Property’: ITAT Delhi [Read Order]
The ITAT, Delhi, in a recent ruling, held that license fee from lease of retail space in the shopping mall is assessable under the head “income from house property” under the provisions of the Income...
![License Fee from Lease of Retail Space in the Shopping Mall is Taxable as ‘Income from House Property’: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/License-Fee-Taxscan-1.jpg "License Fee from Lease of Retail Space in the Shopping Mall is Taxable as ‘Income from House Property’: ITAT Delhi [Read Order]")