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
![Defect in Notice that Creates Jurisdiction is an Incurable Defect: ITAT Quashes Wealth Tax Proceedings against Sahara [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Sahara-India-Taxscan.jpg "Defect in Notice that Creates Jurisdiction is an Incurable Defect: ITAT Quashes Wealth Tax Proceedings against Sahara [Read Order]")
Defect in Notice that Creates Jurisdiction is an Incurable Defect: ITAT Quashes Wealth Tax Proceedings against Sahara [Read Order]
The Delhi bench of Income Tax Appellate Tribunal has quashed Wealth Tax proceedings against the Sahara India Commercial Corporation Ltd. In the...
![Provision relating to TDS is not applicable on Fee for ‘Technical Service’ rendered by Machines or Robots: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/TDS-Taxscan.jpg "Provision relating to TDS is not applicable on Fee for ‘Technical Service’ rendered by Machines or Robots: ITAT [Read Order]")
![Activities of a Trust can’t be suspected merely on Ground that it Received Donation and Grants from other Entities: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Donation-Taxscan.jpg "Activities of a Trust can’t be suspected merely on Ground that it Received Donation and Grants from other Entities: ITAT [Read Order]")
![No Penalty If Assessee made Bonafide Mistake in Returns and Revised the same Later: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/12/No-Penalty-Taxscan.jpg "No Penalty If Assessee made Bonafide Mistake in Returns and Revised the same Later: ITAT [Read Order]")
![Re-Assessment based on Enquiry Conducted on Third Party Opinion and Without Application of Mind of the AO is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Assessment-Taxscan.jpg "Re-Assessment based on Enquiry Conducted on Third Party Opinion and Without Application of Mind of the AO is Invalid: ITAT [Read Order]")
Brand Promotion Expenses incurred by BMW India constitute ‘International Transaction’: ITAT [Read Order]
Advertising, marketing and promotional expenses incurred by BMW India for the brand promotion of BMW Gropu would constitute ‘international transaction’ within the meaning of section 92 of the Income...
![Brand Promotion Expenses incurred by BMW India constitute ‘International Transaction’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/BMW-India-Taxscan.jpg "Brand Promotion Expenses incurred by BMW India constitute ‘International Transaction’: ITAT [Read Order]")
Provisions of Deemed Profit would not attract on Unilateral Act of Writing Off of Advance given to Subsidiary Company: ITAT [Read Order]
The Income Tax Appellate Tribunal, Delhi bench last week held that in case of unilateral act of writing off of advance given to subsidiary company do not constitute trading liability for invoking the...
![Provisions of Deemed Profit would not attract on Unilateral Act of Writing Off of Advance given to Subsidiary Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Write-Offs-Taxscan.jpg "Provisions of Deemed Profit would not attract on Unilateral Act of Writing Off of Advance given to Subsidiary Company: ITAT [Read Order]")
Company can claim Depreciation in respect of Equipment Installed in Residential Premises of its Managing Director: ITAT Delhi [Read Order]
The Delhi bench of the ITAT, on Friday held that depreciation under section 32 of the Income Tax Act, 1961 cannot be disallowed to a Company merely for the reason that the equipment was installed in...
![Company can claim Depreciation in respect of Equipment Installed in Residential Premises of its Managing Director: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/08/Depreciation-Taxscan.jpg "Company can claim Depreciation in respect of Equipment Installed in Residential Premises of its Managing Director: ITAT Delhi [Read Order]")
Salary Earned on Deputation Abroad not Taxable even if credited to Bank Account in India: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has held that income earned from abroad is not taxable in India even if the assessee received salary through bank account in India. The...
![Salary Earned on Deputation Abroad not Taxable even if credited to Bank Account in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Salary-Iraq-Currency.jpg "Salary Earned on Deputation Abroad not Taxable even if credited to Bank Account in India: ITAT [Read Order]")
Revisionary Proceedings based on Letter Received from ACIT(TDS) is Invalid: ITAT Quashes Assessment against Vodafone [Read Order]
Granting relief to Vodafone, the ITAT Delhi bench ruled that revisionary proceedings under section 263 of the Income Tax Act, 2017 cannot be made on the basis of a letter received from Assistant...
![Revisionary Proceedings based on Letter Received from ACIT(TDS) is Invalid: ITAT Quashes Assessment against Vodafone [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/11/Vodafone-Taxscan.jpg "Revisionary Proceedings based on Letter Received from ACIT(TDS) is Invalid: ITAT Quashes Assessment against Vodafone [Read Order]")
Re-Assessment can’t be made on the basis of Borrowed Satisfaction of AO who has no Jurisdiction over the Assessee: ITAT [Read Order]
The Income Tax Appellate Tribunal Delhi bench recently ruled that re-assessment under section 147/148 of the Income Tax Act, 1961 cannot be made on the basis of borrowed satisfaction of assessing...
![Re-Assessment can’t be made on the basis of Borrowed Satisfaction of AO who has no Jurisdiction over the Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Ahmedabad.jpg "Re-Assessment can’t be made on the basis of Borrowed Satisfaction of AO who has no Jurisdiction over the Assessee: ITAT [Read Order]")
Penalty u/s 273B can’t be invoked for Restrictions on Cash Transactions If Assessee had a ‘reasonable cause’ for Violation of Law: ITAT Delhi
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has held that if the assessee had a reasonable cause for violation of law, then penalty under Section 273B of the Income Tax Act 1961 would...
