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
![Expenses Incurred to keep the Status of Company Active is Eligible for Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Expenses-ITAT-Taxscan.jpg "Expenses Incurred to keep the Status of Company Active is Eligible for Deduction: ITAT [Read Order]")
Expenses Incurred to keep the Status of Company Active is Eligible for Deduction: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal recently proclaimed that expenses incurred in order to keep the status of company activities are...
![Assessee can’t be Penalized for the Limitations in Dept’s Online Portal : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Online-Portal-ITAT-Taxscan.jpg "Assessee can’t be Penalized for the Limitations in Dept’s Online Portal : ITAT [Read Order]")
![No Addition can be made Merely on Ground of Non-Production of Directors and Non-Furnishing their Residential Address: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/ITAT-Delhi-Taxscan.jpg "No Addition can be made Merely on Ground of Non-Production of Directors and Non-Furnishing their Residential Address: ITAT [Read Order]")
![UPS is Integral part of Computer: ITAT allows 60% Depreciation [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/UPS-Depreciation-Taxscan.jpg "UPS is Integral part of Computer: ITAT allows 60% Depreciation [Read Order]")
![Profit earned by Housewife from share Transaction is Business Income, Not Capital Gain: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Housewife-TaxScan.jpg "Profit earned by Housewife from share Transaction is Business Income, Not Capital Gain: ITAT [Read Order]")
![Unabsorbed Depreciation can’t be adjusted while claiming S. 10A Benefit: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Unabsorbed-Depreciation-Taxscan.jpg "Unabsorbed Depreciation can’t be adjusted while claiming S. 10A Benefit: ITAT [Read Order]")
![No Addition if Assessee able to Prove Genuineness of Transaction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/ITAT-Taxscan-1.jpg "No Addition if Assessee able to Prove Genuineness of Transaction: ITAT [Read Order]")
No Penalty when difference in Declared Income and Assessed Income is on the basis of Assumption and Estimation only: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) recently held that penalty cannot be levied when difference found in the declared income and assessed income is only on the basis of...
![No Penalty when difference in Declared Income and Assessed Income is on the basis of Assumption and Estimation only: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/12/No-Penalty-Taxscan.jpg "No Penalty when difference in Declared Income and Assessed Income is on the basis of Assumption and Estimation only: ITAT [Read Order]")
Addition can't be made for the Purpose of Disallowing/reducing Amount of Depreciation on assets purchased from AE: ITAT [Read Order]
In the case of BT India. Pvt. Ltd vs DCIT, Delhi bench of Income Tax Appellate Tribunal (ITAT) recently held that no addition can be made for the purpose of disallowing or reducing the amount of...
![Addition cant be made for the Purpose of Disallowing/reducing Amount of Depreciation on assets purchased from AE: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/08/Depreciation-Taxscan.jpg "Addition cant be made for the Purpose of Disallowing/reducing Amount of Depreciation on assets purchased from AE: ITAT [Read Order]")
Promoting Universal Teaching of Shri Guru Granth Sahib and Other Religious 'Granths' among the General Public is Charitable Activity: ITAT [Read Order]
A division bench of ITAT Delhi, comprising Judicial Member H.S. Sidhu, and Accountant Member L.P. Sahu, while granting relief to Shabad Foundation, held that Activity of promoting the Universal...
![Promoting Universal Teaching of Shri Guru Granth Sahib and Other Religious Granths among the General Public is Charitable Activity: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Guru-Granth-Taxscan.jpg "Promoting Universal Teaching of Shri Guru Granth Sahib and Other Religious Granths among the General Public is Charitable Activity: ITAT [Read Order]")
MoU found during Search can’t be treated as ‘belong to Assessee’ as it does not contain Signature of Assessee: ITAT [Read Order]
In the recent ruling, Arsh Home Private Ltd v. Deputy Commissioner of Income-tax (DCIT), the Delhi bench of Income Tax Appellate Tribunal (ITAT) held that Memorandum of Understanding found during the...
![MoU found during Search can’t be treated as ‘belong to Assessee’ as it does not contain Signature of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Search-Taxscan.jpg "MoU found during Search can’t be treated as ‘belong to Assessee’ as it does not contain Signature of Assessee: ITAT [Read Order]")
![A Family can possess up to 1450 gms Jewellery: ITAT follows CBDT Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Jewellery-CBDT-ITAT-Taxscan.jpg "A Family can possess up to 1450 gms Jewellery: ITAT follows CBDT Circular [Read Order]")