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
Dissimilar comparables in Transfer Pricing Owing to Intangibles as Goodwill and Product Development Costs: Delhi HC upholds Exclusion [Read Order]
In a recent ruling, the Delhi High Court upheld the exclusion of dissimilar comparables in transfer pricing due to intangibles such as goodwill and...
![Lack of Opportunity to Counter Allegations : Delhi HC upholds ITATs Decision to set aside Order Pertaining to India-Singapore DTAA Issue [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Counter-Allegations-ITATs-Decision-Delhi-HC-upholds-Lack-of-Opportunity-DTAA-Issue-Income-Tax-ITAT-Delhi-taxscan.jpg "Lack of Opportunity to Counter Allegations : Delhi HC upholds ITATs Decision to set aside Order Pertaining to India-Singapore DTAA Issue [Read Order]")
![ITAT Allows Withdrawal of Duplicate Appeal due to Duplication of Appeal Numbers for AY 2020-21 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Income-Tax-ITAT-Delhi-Income-Tax-Appellate-Tribunal-Duplicate-appeal-cases-TAXSCAN.jpg "ITAT Allows Withdrawal of Duplicate Appeal due to Duplication of Appeal Numbers for AY 2020-21 [Read Order]")
![Income from Wifes Investment Not taxable at hands of Husband: ITAT deletes Rs. 12 lakh protective addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Delhi-income-tax-Protective-Addition-Taxable-Income-Husbands-Tax-Liability-Taxscan.jpg "Income from Wifes Investment Not taxable at hands of Husband: ITAT deletes Rs. 12 lakh protective addition [Read Order]")
![An Omnibus Notice suffers from vice of vagueness’: ITAT invalidates Ambiguous Penalty Notice u/s 271(1)(c) of Income Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/An-Omnibus-Notice-vice-of-vagueness-ITAT-Ambiguous-Penalty-Notice-Income-Tax-taxscan.jpg "An Omnibus Notice suffers from vice of vagueness’: ITAT invalidates Ambiguous Penalty Notice u/s 271(1)(c) of Income Tax [Read Order]")
AO’s Mistaken Presumption of Personal Expenditure instead of Personnel Expenditure: ITAT deletes Disallowance [Read Order]
In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the disallowance made by the AO as the AO presumed the expenses claimed by the assessee as ‘personal...
![AO’s Mistaken Presumption of Personal Expenditure instead of Personnel Expenditure: ITAT deletes Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/AO-Mistaken-Presumption-Personal-Expenditure-Personnel-Expenditure-ITAT-Disallowance-taxscan.jpg "AO’s Mistaken Presumption of Personal Expenditure instead of Personnel Expenditure: ITAT deletes Disallowance [Read Order]")
Treatment of Interest on Noida Land Acquisition Compensation under Dispute: ITAT directs AO to Consider Matter Afresh [Read Order]
In a recent ruling, the Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) remanded the income tax matter as the source of creation of fixed deposits ( FD ) needed verification of land...
![Treatment of Interest on Noida Land Acquisition Compensation under Dispute: ITAT directs AO to Consider Matter Afresh [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-Delhi-Income-Tax-Interest-on-Compensation-taxscan.jpg "Treatment of Interest on Noida Land Acquisition Compensation under Dispute: ITAT directs AO to Consider Matter Afresh [Read Order]")
No Incriminating Evidence found for Rs. 14.3 Cr Addition: ITAT dismisses Revenue's Appeal [Read Order]
In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) dismissed the appeal filed by the revenue as the bench was of the opinion that the addition of Rs. 14.3 crores made...
![No Incriminating Evidence found for Rs. 14.3 Cr Addition: ITAT dismisses Revenues Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/TAT-Income-Tax-Appellate-Tribunal-ITAT-Delhi-No-Incriminating-Evidence-ITAT-dismisses-Revenues-Appeal-taxscan.jpg "No Incriminating Evidence found for Rs. 14.3 Cr Addition: ITAT dismisses Revenues Appeal [Read Order]")
ITAT deletes Addition on Alleged Bogus LTCG due to Procedural Lapses and Denial of Cross-Examination Rights [Read Order]
In a recent ruling, the Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the additions related to alleged bogus Long-Term Capital Gains (LTCG) due to procedural lapses and...
![ITAT deletes Addition on Alleged Bogus LTCG due to Procedural Lapses and Denial of Cross-Examination Rights [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-alleged-Bogus-LTCG-procedural-lapses-denial-cross-examination-rights-taxscan.jpg "ITAT deletes Addition on Alleged Bogus LTCG due to Procedural Lapses and Denial of Cross-Examination Rights [Read Order]")
ITAT caps S.14A Disallowance at 1% of Dividend Income for Period prior to Rule 8D, Income Tax Rules [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) recently directed an Assessing Officer ( AO ) to disallow 1% of dividend income as expenditure under Section 14A of the Income Tax Act,...
![ITAT caps S.14A Disallowance at 1% of Dividend Income for Period prior to Rule 8D, Income Tax Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Income-Tax-ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-Dividend-Income-TAXSCAN-2.jpg "ITAT caps S.14A Disallowance at 1% of Dividend Income for Period prior to Rule 8D, Income Tax Rules [Read Order]")
Prior Period Expenses Integrable to Current Income Tax Assessment if Unclaimed: ITAT Remands HUDCO Matter [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) recently remanded an Income Tax Appeal filed by Housing and Urban Development Corporation ( HUDCO ), while maintaining that prior period...
![Prior Period Expenses Integrable to Current Income Tax Assessment if Unclaimed: ITAT Remands HUDCO Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/ITAT-ITAT-Delhi-HUDCO-Housing-and-Urban-Development-Corporation-Income-Tax-Appellate-Tribunal-Prior-Period-Expenses-Integrable-taxscan.jpg "Prior Period Expenses Integrable to Current Income Tax Assessment if Unclaimed: ITAT Remands HUDCO Matter [Read Order]")