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
![A Provision not backed by any Actual Expenditure can’t be allowed as Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/deduction.jpg "A Provision not backed by any Actual Expenditure can’t be allowed as Deduction: ITAT [Read Order]")
A Provision not backed by any Actual Expenditure can’t be allowed as Deduction: ITAT [Read Order]
While hearing the case of Dia Vikas Capital Pvt. Ltd, the Delhi bench of Income Tax Appellate Tribunal (ITAT) recently ruled that if there is only a...
![Fixing Penalty in a Casual manner is not permitted under Income Tax Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/10/Penalty-TaxScan.jpg "Fixing Penalty in a Casual manner is not permitted under Income Tax Law: ITAT [Read Order]")
![Service Tax collected not part of ‘Gross Receipts’ for determining Income u/s 44BB: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Service-Tax-Taxscan.jpg "Service Tax collected not part of ‘Gross Receipts’ for determining Income u/s 44BB: ITAT [Read Order]")
![No Penalty since Assessee Voluntarily Surrendered Income, Paid Tax and Explained Its Source: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/12/No-Penalty-Taxscan.jpg "No Penalty since Assessee Voluntarily Surrendered Income, Paid Tax and Explained Its Source: ITAT [Read Order]")
![ITAT Quashes S. 158BC Assessment since Notice u/s 143(2) was not Issued [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Notice-Taxscan.jpg "ITAT Quashes S. 158BC Assessment since Notice u/s 143(2) was not Issued [Read Order]")
If there are Similar Transactions of Services with both Related and Unrelated Parties and Price is Comparable, It is taken to be at Arm’s Length Price: ITAT [Read Order]
The Delhi bench of ITAT in the case of Axis Risk Consulting Services Private Limited v. DCIT, held that if there are similar transactions of services with related parties as well as unrelated parties...
![If there are Similar Transactions of Services with both Related and Unrelated Parties and Price is Comparable, It is taken to be at Arm’s Length Price: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Arms-Length-Price-Taxscan.jpg "If there are Similar Transactions of Services with both Related and Unrelated Parties and Price is Comparable, It is taken to be at Arm’s Length Price: ITAT [Read Order]")
![Amount received on Cancellation of Auction is not subject to Income Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Capital-Receipts-Taxscan.jpg "Amount received on Cancellation of Auction is not subject to Income Tax: ITAT [Read Order]")
ITAT Quashes Addition against Nainital Bank since Investment is made from the Interest Free Funds [Read Order]
The Delhi ITAT has quashed the addition against Nainital Bank Ltd by ruling that the investment is made from the interest-free funds available with the assessee and no question of any addition under...
![ITAT Quashes Addition against Nainital Bank since Investment is made from the Interest Free Funds [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Nainital-Bank-Taxscan.jpg "ITAT Quashes Addition against Nainital Bank since Investment is made from the Interest Free Funds [Read Order]")
![Samsung gets Tax Relief from ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Samsung-Taxscan.jpg "Samsung gets Tax Relief from ITAT [Read Order]")
ITAT Quashes Addition as Seized Document doesn't mention Name or Signature of Assessee [Read Order]
The Delhi bench of Income Tax Appellate Tribunal while quashing the addition held that addition on account of alleged interest income cannot be sustained since the seized document doesn’t bear the...
![ITAT Quashes Addition as Seized Document doesnt mention Name or Signature of Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/04/Seized-Document-ITAT.jpg "ITAT Quashes Addition as Seized Document doesnt mention Name or Signature of Assessee [Read Order]")
Service Tax Paid and Refund of One Month Rent has to be Deducted while Computing Annual Letting Value of Property: ITAT [Read Order]
While hearing the appeal of ACIT, against Rajiv Nayar wherein Delhi bench of Income Tax Appellate Tribunal held that Service Tax paid and refund of One month Rent has to be deducted while computing...
![Service Tax Paid and Refund of One Month Rent has to be Deducted while Computing Annual Letting Value of Property: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Service-Tax-Property-Value-Taxscan.jpg "Service Tax Paid and Refund of One Month Rent has to be Deducted while Computing Annual Letting Value of Property: ITAT [Read Order]")