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
![ITAT Rules VLCC Health Care Ltd.s Revenue-Sharing Model Not Subject to TDS, Dismisses Revenues Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-Income-Tax-Appellate-Tribunal-ITAT-Rules-TAXSCAN.jpg "ITAT Rules VLCC Health Care Ltd.s Revenue-Sharing Model Not Subject to TDS, Dismisses Revenues Appeal [Read Order]")
ITAT Rules VLCC Health Care Ltd.'s Revenue-Sharing Model Not Subject to TDS, Dismisses Revenue's Appeal [Read Order]
The Delhi Bench Of Income Tax Appellate Tribunal( ITAT )dismissed the Revenue's appeal against VLCC Health Care Ltd., ruling that the company's...
![Relief to Louis Berger Group: ITAT allows Bad Debts Deductions Citing Debts Written Off as per S. 36(1)(vii) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-Louis-Berger-Group-Bad-Debts-Deduction-Income-Tax-Relief-to-Louis-Berger-Group-Taxscan.jpg "Relief to Louis Berger Group: ITAT allows Bad Debts Deductions Citing Debts Written Off as per S. 36(1)(vii) [Read Order]")
![ITAT Quashes Tata’s Penalty Notice u/s 271(1)(c) Due to AOs Vague Justification & Non-Application of Mind [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-Penalty-Notice-TATA-Quashes-Penalty-Notice-Vague-Justification-Assessinf-Officer-Taxscan.jpg "ITAT Quashes Tata’s Penalty Notice u/s 271(1)(c) Due to AOs Vague Justification & Non-Application of Mind [Read Order]")
![Relief for Genpact India: ITAT Allows 60% Depreciation Citing Printers and Routers as Part of an Integrated System with Computers [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-Genpact-India-Depreciation-allowance-Printers-routers-depreciation-Integrated-system-depreciation-taxscan.jpg "Relief for Genpact India: ITAT Allows 60% Depreciation Citing Printers and Routers as Part of an Integrated System with Computers [Read Order]")
![Bandwidth Charges Exempt from TDS as They Do Not Constitute Royalty: ITAT Favors Bharti Airtel Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-Appellate-Tribunal-ITAT-delhi-Bandwidth-Charge-TDS-ax-Deducted-at-Source-Bharti-Airtel-Ltd-TAXSCAN.jpeg "Bandwidth Charges Exempt from TDS as They Do Not Constitute Royalty: ITAT Favors Bharti Airtel Ltd [Read Order]")
ITAT restores Matter to AO for Examination of Taxability of AMC Payments by Bharti Airtel Ltd. as FTS [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) restored the matter to the Assessing Officer (AO) for a detailed examination of the taxability of annual maintenance contract (AMC) payments...
![ITAT restores Matter to AO for Examination of Taxability of AMC Payments by Bharti Airtel Ltd. as FTS [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-AO-Assessing-Officer-ITAT-Restores-Matter-AMC-annual-maintenance-contract-Fees-for-Technical-Services-TAXSCAN.jpg "ITAT restores Matter to AO for Examination of Taxability of AMC Payments by Bharti Airtel Ltd. as FTS [Read Order]")
Income Classified as Business Income, not Taxable in India for Non-Resident Assessee: ITAT upholds CIT(A) Ruling [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax(Appeals)[CIT(A)] ruling that the income received by a non-resident entity should be classified as...
![Income Classified as Business Income, not Taxable in India for Non-Resident Assessee: ITAT upholds CIT(A) Ruling [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-Income-Tax-Appellate-Tribunal-ITAT-Delhi-Tax-on-business-income-TAXSCAN.jpg "Income Classified as Business Income, not Taxable in India for Non-Resident Assessee: ITAT upholds CIT(A) Ruling [Read Order]")
ITAT directs Reassessment of JCB India's ₹166.09 Crore TP Adjustment for Royalty Payments to Non-UK Entities in AY 2017-18 [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) directed the reassessment of JCB India's transfer pricing ( TP ) adjustment of Rs. 166.09 crore for royalty payments made to non-UK...
![ITAT directs Reassessment of JCB Indias ₹166.09 Crore TP Adjustment for Royalty Payments to Non-UK Entities in AY 2017-18 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-Reassessment-of-JCB-Royalty-Payments-to-Non-UK-Entities-ITAT-directs-reassessment-Royalty-payments-TP-dispute-Taxscan.jpg "ITAT directs Reassessment of JCB Indias ₹166.09 Crore TP Adjustment for Royalty Payments to Non-UK Entities in AY 2017-18 [Read Order]")
![ITAT quashes Reassessment due to Invalid S.148 Notice, Deletes ₹6.93 Crore Additions [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-Income-tax-Reassessment-Section-148-Income-Tax-Act-Income-Tax-Act-taxscan.jpg "ITAT quashes Reassessment due to Invalid S.148 Notice, Deletes ₹6.93 Crore Additions [Read Order]")
ITAT Grants Interest on Self-Assessment Tax Refund, Rules Adjustment of Tax Liability Affects Character of Tax Payment [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) granted interest on a refund of self-assessment tax .The tribunal ruled that once self-assessment tax is adjusted against a tax demand...
![ITAT Grants Interest on Self-Assessment Tax Refund, Rules Adjustment of Tax Liability Affects Character of Tax Payment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Ahmedabad-Self-Assessment-Tax-Refund-Tax-Liability-Tax-Payment-character-of-tax-payment-taxscan.jpg "ITAT Grants Interest on Self-Assessment Tax Refund, Rules Adjustment of Tax Liability Affects Character of Tax Payment [Read Order]")
Assessment u/s 147 cannot be Reopened based on Mere Change of Opinion: ITAT quashes Reassessment [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) quashed the reassessment of the assessee, ruling that an assessment under section 147 of the Income Tax Act,1961 cannot be reopened based on...
![Assessment u/s 147 cannot be Reopened based on Mere Change of Opinion: ITAT quashes Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-ITAT-Delhi-ITAT-Reassessment-TAXSCAN.jpg "Assessment u/s 147 cannot be Reopened based on Mere Change of Opinion: ITAT quashes Reassessment [Read Order]")
Ad-Hoc Income Tax Addition on Guess Work: ITAT Remands Matter Despite Assessee’s Failure to Furnish Evidence [Read Order]
In a recent decision, the Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, remanded a case involving the assessee, Virtual Global Education Ltd. back to the Assessing Officer ( AO ), after...
![Ad-Hoc Income Tax Addition on Guess Work: ITAT Remands Matter Despite Assessee’s Failure to Furnish Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-ITAT-ITAT-Delhi-Ad-Hoc-TAXSCAN.jpg "Ad-Hoc Income Tax Addition on Guess Work: ITAT Remands Matter Despite Assessee’s Failure to Furnish Evidence [Read Order]")