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
![Re-Assessment can’t be made for not replying Enquiry letter issued on AIR basis to verify Source of Investment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Re-Assessment can’t be made for not replying Enquiry letter issued on AIR basis to verify Source of Investment: ITAT [Read Order]")
Re-Assessment can’t be made for not replying Enquiry letter issued on AIR basis to verify Source of Investment: ITAT [Read Order]
The Income Tax Appellate Tribunal, Delhi ‘SMC’ bench, New Delhi held that reopening of a case for not replying query notice issued by ITO on AIR basis...
![Fees Collected from Students by Charitable Educational Institution would not amount to Commercial Activity: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/FEES-Taxscan.jpg "Fees Collected from Students by Charitable Educational Institution would not amount to Commercial Activity: ITAT Delhi [Read Order]")
![ITAT Quashes Re-Assessment under Wealth Tax Act since Reasons for Assessment was not intimated to Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Wealth-Tax-Taxscan.jpg "ITAT Quashes Re-Assessment under Wealth Tax Act since Reasons for Assessment was not intimated to Assessee [Read Order]")
![License Fee from Lease of Retail Space in the Shopping Mall is Taxable as ‘Income from House Property’: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/License-Fee-Taxscan-1.jpg "License Fee from Lease of Retail Space in the Shopping Mall is Taxable as ‘Income from House Property’: ITAT Delhi [Read Order]")
![No Penalty when Assessee made a Claim under Bona fide belief based on Judicial Precedence: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/12/No-Penalty-Taxscan.jpg "No Penalty when Assessee made a Claim under Bona fide belief based on Judicial Precedence: ITAT [Read Order]")
Assessee can avail the benefit of Capital Gain Exemption if Provisional Possession of the New Property is transferred within 2 Years: Delhi ITAT
The Delhi ITAT, in a significant ruling, held that assessee can avail the benefit of capital gain exemption if provisional possession of the new property was transferred within two years of disposal...
Deferral of Depreciation Allowance cannot be a Ground for Levying Penalty: ITAT Grants Relief to Senior Advocate Harish Salve [Read Order]
Senior Advocate Harish Salve, on Thursday got relief from the Delhi Income Tax Appellate Tribunal (ITAT). The Tribunal, while deleting penalty proceedings against India’s one of the leading advocate,...
![Deferral of Depreciation Allowance cannot be a Ground for Levying Penalty: ITAT Grants Relief to Senior Advocate Harish Salve [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Harish-Salve.jpg "Deferral of Depreciation Allowance cannot be a Ground for Levying Penalty: ITAT Grants Relief to Senior Advocate Harish Salve [Read Order]")
Transport & Hostel Facilities surplus cannot be considered as Business Income of the Society if the same was an integral part of Its objects: ITAT
The ITAT Delhi, in a recent ruling, held that the transport & hostel facilities surplus cannot be considered as business income of the society if the same was an integral part of its objects....
TDS not applicable to Foreign Agency Commission paid outside India for Promotion of Export Sales outside India: ITAT [Read Order]
A division bench of the Delhi Income Tax Appellate Tribunal (ITAT), on Thursday held that the provisions of section 195 of the Income Tax Act, 1961 will not attract in case of foreign agency...
![TDS not applicable to Foreign Agency Commission paid outside India for Promotion of Export Sales outside India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/Tax-dedution-at-source-TDS-Tax-Scan.jpg "TDS not applicable to Foreign Agency Commission paid outside India for Promotion of Export Sales outside India: ITAT [Read Order]")
Receiving Fee from Non-Members can’t be a Ground for Denying Exemption under section 11(1) of IT Act: ITAT Delhi [Read Order]
While dismissing a departmental appeal, a division bench of the Delhi ITAT held that receiving fee from non-members can’t be a ground for denying exemption under section 11(1) of the Income Tax Act,...
Penalty can’t be levied when Assessee collected TDS on the Gross Billing Amount including Service Tax by Mistake: ITAT Delhi
A division bench of the ITAT Delhi, on Wednesday deleted penalty against the assesse, M/s. Bhayana Builders Pvt. Ltd, who mistakenly collected collected TDS on the gross billing amount including...
