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
![Revisional Assessment is Void since It is merely a Second Opinion: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Revisional-Assessment-Taxscan.jpg "Revisional Assessment is Void since It is merely a Second Opinion: ITAT [Read Order]")
Revisional Assessment is Void since It is merely a Second Opinion: ITAT [Read Order]
While hearing the case between Gowri Dhawan vs Income Tax Officer (ITO), Delhi bench of Income Tax Appellate Tribunal (ITAT) proclaimed in its recent...
![Claim of 10AA Deduction Accepted in Previous Years can’t be denied in the Current AY on ground of mere changes in Business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/10AA-Deduction.jpg "Claim of 10AA Deduction Accepted in Previous Years can’t be denied in the Current AY on ground of mere changes in Business: ITAT [Read Order]")
![Sec 50C not applicable in Case of a Right to Purchase a Building: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Purchase-Building-Taxscan.jpg "Sec 50C not applicable in Case of a Right to Purchase a Building: ITAT [Read Order]")
![No Deemed Dividend If Assessee is not a Shareholder in Payer Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Deemed-Dividends-Taxscan.jpg "No Deemed Dividend If Assessee is not a Shareholder in Payer Company: ITAT [Read Order]")
![Gift received by HUF from Mother of Karta would attract Income Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Gift-Taxscan.jpg "Gift received by HUF from Mother of Karta would attract Income Tax: ITAT [Read Order]")
No TDS on Commission to Non-Resident when He has no PE in India and the Amount was Payable/ Paid to them outside India: ITAT [Read Order]
The Income Tax Appellate Tribunal, New Delhi bench recently held that absence of Permanent Establishment in India, there is no liability to withhold TDS of payment of commission to the foreign agents....
![No TDS on Commission to Non-Resident when He has no PE in India and the Amount was Payable/ Paid to them outside India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/TDS-Taxscan.jpg "No TDS on Commission to Non-Resident when He has no PE in India and the Amount was Payable/ Paid to them outside India: ITAT [Read Order]")
Dismissal of SLP Filed against Non-Jurisdictional HC decision on Same Issue would not result in losing Binding force of Jurisdictional HC decision: ITAT [Read Order]
Delhi bench of Income Tax Appellate Tribunal (ITAT) recently held that dismissal of the Special Leave Petition (SLP) filed against non-jurisdictional decision of the High Court on the same issue would...
![Dismissal of SLP Filed against Non-Jurisdictional HC decision on Same Issue would not result in losing Binding force of Jurisdictional HC decision: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/ITAT-Delhi-Taxscan.jpg "Dismissal of SLP Filed against Non-Jurisdictional HC decision on Same Issue would not result in losing Binding force of Jurisdictional HC decision: ITAT [Read Order]")
Share Application Money can’t be treated as Unexplained If AO doesn’t make any Investigation on Documentary Evidences filed: ITAT [Read Order]
While dismissing the appeal filed by the revenue Delhi bench of Income Tax Appellate Tribunal (ITAT) has held that the share application money received cannot be treated as unexplained for the purpose...
![Share Application Money can’t be treated as Unexplained If AO doesn’t make any Investigation on Documentary Evidences filed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Share-Application-Money-Taxscan.jpg "Share Application Money can’t be treated as Unexplained If AO doesn’t make any Investigation on Documentary Evidences filed: ITAT [Read Order]")
Insurance Company can set off declared Bonus against the Premium received from Policyholders: ITAT [Read Order]
Delhi bench of the Income Tax Appellate Tribunal (ITAT), while granting relief to Max New York Life Insurance Company Limited, held that the bonus declared by Insurance Company can be set off against...
![Insurance Company can set off declared Bonus against the Premium received from Policyholders: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Max-Life-Insurance-Taxscan.jpg "Insurance Company can set off declared Bonus against the Premium received from Policyholders: ITAT [Read Order]")
ITAT Upholds DRP’s Order to Compute the Working Capital Adjustment by using the OECD Methodology [Read Order]
While upholding the order pronounced by the DRP Delhi bench of Income Tax Appellate Tribunal (ITAT) proclaimed in its recent order that OECD methodology can be adopted to compute the working capital...
![ITAT Upholds DRP’s Order to Compute the Working Capital Adjustment by using the OECD Methodology [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/OECD-Methodology-Taxscan.jpg "ITAT Upholds DRP’s Order to Compute the Working Capital Adjustment by using the OECD Methodology [Read Order]")
Late Fee cannot be levied during processing of the TDS Statement prior to Amendment in s. 200A: ITAT [Read Order]
Delhi bench of Income Tax Appellate Tribunal (ITAT) recently held that late fee cannot be levied during processing of the Tax Deducted at Source (TDS) statement prior amendment in section 200A of the...
![Late Fee cannot be levied during processing of the TDS Statement prior to Amendment in s. 200A: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/07/TDS-Statement.jpg "Late Fee cannot be levied during processing of the TDS Statement prior to Amendment in s. 200A: ITAT [Read Order]")
Depreciation Not allowable on Intangible asset on payment of Non-compete Fees for Acquiring 'Going Concern': ITAT [Read Order]
Delhi bench of Income Tax Appellate Tribunal (ITAT) recently disallowed depreciation claim under section 32 of the Income Tax Act, 1961 on intangible asset on non-compete fees paid. Assessee in the...
![Depreciation Not allowable on Intangible asset on payment of Non-compete Fees for Acquiring Going Concern: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/08/Depreciation-Taxscan.jpg "Depreciation Not allowable on Intangible asset on payment of Non-compete Fees for Acquiring Going Concern: ITAT [Read Order]")