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
![Mere Rejection of a Claim by the Assessing Officer would not attract Penalty under the Income Tax Act: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Assessing-officer-Tax-Scan.jpg "Mere Rejection of a Claim by the Assessing Officer would not attract Penalty under the Income Tax Act: ITAT Delhi [Read Order]")
Mere Rejection of a Claim by the Assessing Officer would not attract Penalty under the Income Tax Act: ITAT Delhi [Read Order]
In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal held that penalty proceedings under section 271(1)(c) of the Incme Tax Act,...
![No TDS on Payments made to Foreign Entities in nature of Rent, Advertisement & Exhibition expenses: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/07/TDS-TaxScan.jpg "No TDS on Payments made to Foreign Entities in nature of Rent, Advertisement & Exhibition expenses: ITAT Delhi [Read Order]")
![ITAT Delhi exempts Income Tax liability of Compensation recieved via award on breach of contract [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/06/Income-Tax.jpg "ITAT Delhi exempts Income Tax liability of Compensation recieved via award on breach of contract [Read Order]")
![ITAT Delhi allows deduction of Foreign exchange fluctuation loss arising out of current liabilities [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Foreign-Exchange.jpg "ITAT Delhi allows deduction of Foreign exchange fluctuation loss arising out of current liabilities [Read Order]")
![Deduction allowable on expenses for ‘Software Upgradation’: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Software-Upgrade-Taxscan.jpg "Deduction allowable on expenses for ‘Software Upgradation’: ITAT Delhi [Read Order]")
If the Appellate Tribunal deletes Addition in the absence of material evidence to prove the ‘Concealment of Income’, such finding is final; ITAT Delhi [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal, in a recent decision observed that if the Tribunal found that there is no material on record to prove the ‘concealment of income’ by the assessee,...
Disallowance of Expenditure claimed by the Assessee does not amount to ‘Concealment of Income’, Hence, Penalty is not leviable; ITAT Delhi [Read Order]
The Income Tax Appellate Tribunal, Delhi division has recently ruled that mere disallowance of expenditure claimed by the assessee will not contribute to ‘concealment of income’ and therefore, penalty...
“Once an International Transaction is found to be at an Arm’s Length by TPO, No disallowance can be made from the same”; ITAT Delhi [Read Order]
The delhi bench of Income Tax Appellate Tribunal, in a recent ruling opined that once an international transaction is found to be at an arm’s length, no disallowance can be made from the same. The...
Assessing Officer cannot re-open a case u/s 148 merely on the basis of an Information; ITAT Delhi [Read Order]
The Income Tax Appellate Tribunal, New Delhi in a recent case held that an assessment u/s 148 of the Income Tax Act, 1962 cannot be initiated against the assessee merely on the basis of information....
