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
![Discount on Prepaid Products is ‘Commission’, TDS payable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/TDS-Taxscan.jpg "Discount on Prepaid Products is ‘Commission’, TDS payable: ITAT [Read Order]")
Discount on Prepaid Products is ‘Commission’, TDS payable: ITAT [Read Order]
In the Case, M/s Tata Teleservices Ltd vs. Income Tax Officer, Delhi bench of Income Tax Appellate Tribunal (ITAT) recently held that discount on...
![Depreciation not allowable on Non-Compete Fee paid for Acquisition of Going Concern: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/08/Non-Compete-Fee-Taxscan.jpg "Depreciation not allowable on Non-Compete Fee paid for Acquisition of Going Concern: ITAT [Read Order]")
![Jewellery received by a Lady during the Span of 20 years of Marriage can’t be treated as Unexplained: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Jewellery-ITAT-Taxscan.jpg "Jewellery received by a Lady during the Span of 20 years of Marriage can’t be treated as Unexplained: ITAT [Read Order]")
![ITAT deletes Addition since Assessee appropriated and Utilized the Amount of Capital Gain before the Due Date of Filing of Return of Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/02/Capital-Gain-Taxscan.jpg "ITAT deletes Addition since Assessee appropriated and Utilized the Amount of Capital Gain before the Due Date of Filing of Return of Income [Read Order]")
Govt. Undertakings / Companies are not Suitable Comparables for Benchmarking International Transaction: ITAT [Read Order]
In AT & T Communication Services India Pvt Ltd v. Assistant Commissioner of Income Tax (ACIT), the Delhi bench of the Income Tax Appellate Tribunal (ITAT) recently held that the Government...
![Govt. Undertakings / Companies are not Suitable Comparables for Benchmarking International Transaction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/International-Transaction-Taxscan.jpg "Govt. Undertakings / Companies are not Suitable Comparables for Benchmarking International Transaction: ITAT [Read Order]")
Act of AO in framing an assessment order without issuing Notice u/s 143(2) cannot be saved by invoking s. 292B: ITAT [Read Order]
While hearing the case between Income Tax Officer and Neeraj Goel, Delhi bench of Income Tax Appellate Tribunal ( ITAT ) recently ruled that the act of the Assessing Officer in framing an assessment...
![Act of AO in framing an assessment order without issuing Notice u/s 143(2) cannot be saved by invoking s. 292B: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/12/Notice-Taxscan.jpg "Act of AO in framing an assessment order without issuing Notice u/s 143(2) cannot be saved by invoking s. 292B: ITAT [Read Order]")
No Addition since Assessment was framed by the AO on Non-Existent Amalgamated Company, not on the Amalgamating Company: ITAT [Read Order]
In the case of Genpact Infrastructure (Bhopal) Pvt. Ltd, Delhi bench of Income Tax Appellate Tribunal ( ITAT ) recently held that addition cannot be made since the assessment framed by the Assessing...
![No Addition since Assessment was framed by the AO on Non-Existent Amalgamated Company, not on the Amalgamating Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/ITAT-Taxscan.jpg "No Addition since Assessment was framed by the AO on Non-Existent Amalgamated Company, not on the Amalgamating Company: ITAT [Read Order]")
Assessee eligible for Sec 54F Relief since Construction of New House Property completed within three years from Date of Transfer: ITAT [Read Order]
The New Delhi bench of ITAT comprising Judicial Member Sudhanshu Srivastava and Accountant Member N.K. Saini has said that Assessee eligible for relief under Section 54F of the Income Tax Act since...
![Assessee eligible for Sec 54F Relief since Construction of New House Property completed within three years from Date of Transfer: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/House-Property-Taxscan.jpg "Assessee eligible for Sec 54F Relief since Construction of New House Property completed within three years from Date of Transfer: ITAT [Read Order]")
![Penalty u/s 271AAA can’t be Levied since No Search had Taken Place: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/12/No-Penalty-Taxscan.jpg "Penalty u/s 271AAA can’t be Levied since No Search had Taken Place: ITAT [Read Order]")
Assessing Officer can disallow Society’s claim for Exemption, No Power to Withdraw the Registration: ITAT [Read Order]
In the case of Shiv Public School Managing Committee, Delhi bench of Income Tax Appellate Tribunal (ITAT) recently ruled that the Assessing Officer (AO) can disallow a society’s claim for exemption...
![Assessing Officer can disallow Society’s claim for Exemption, No Power to Withdraw the Registration: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Assessing-Officer-Taxscan-1.jpg "Assessing Officer can disallow Society’s claim for Exemption, No Power to Withdraw the Registration: ITAT [Read Order]")
S. 153A can’t be invoked when Revenue got Prior Information and No Corroborative Evidence was found from Search: ITAT [Read Order]
New Delhi bench of ITAT quashed the addition made by AO and ruled that section 153A of the Income Tax Act cannot be invoked if the Revenue got any information prior to the date of search and no...
![S. 153A can’t be invoked when Revenue got Prior Information and No Corroborative Evidence was found from Search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "S. 153A can’t be invoked when Revenue got Prior Information and No Corroborative Evidence was found from Search: ITAT [Read Order]")