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
![Routine Support Services not FTS under India-UK DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-India-UK-DTAA-Double-Taxation-Avoidance-Agreement-DTAA-Fee-for-Technical-Services-taxscan.jpg "Routine Support Services not FTS under India-UK DTAA: ITAT [Read Order]")
Routine Support Services not FTS under India-UK DTAA: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribual ( ITAT ) recently in a case held that routine support services are not to be classified...
![Compensation u/s 28 of Land Acquisition Act is Taxable u/s 56(2)(viii) r.w.s 145B(1) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Compensation-Land-Acquisition-Act-Taxable-Income-Tax-Act-ITAT-taxscan.jpg "Compensation u/s 28 of Land Acquisition Act is Taxable u/s 56(2)(viii) r.w.s 145B(1) of Income Tax Act: ITAT [Read Order]")
![Non-Filing of Form 10B with ITR does not bar Exemption u/s 11 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITR-ITAT-ITAT-Delhi-Income-Tax-Act-Income-Tax-Appellate-Tribunal-Form-10B-Section-11-Income-Tax-Act-Income-Tax-Return-ITAT-news-Income-tax-news-taxscan.jpg "Non-Filing of Form 10B with ITR does not bar Exemption u/s 11 of Income Tax Act: ITAT [Read Order]")
Failure to Meet Prima Facie Case, Irreparable Loss, and Balance of Convenience: ITAT declines to Stay Cancellation of Exemption Notification to LIFE [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) dismissed the stay application by the Life Trust,upholding the Principal Commissioner of Income Tax (PCIT)’s cancellation order of 30th...
![Failure to Meet Prima Facie Case, Irreparable Loss, and Balance of Convenience: ITAT declines to Stay Cancellation of Exemption Notification to LIFE [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Prima-Facie-Case-Irreparable-Loss-Balance-of-Convenience-ITAT-Stay-Cancellation-of-Exemption-LIFE-taxscan.jpeg "Failure to Meet Prima Facie Case, Irreparable Loss, and Balance of Convenience: ITAT declines to Stay Cancellation of Exemption Notification to LIFE [Read Order]")
Genuineness of small-time Investments: ITAT directs AO to delete Additions of Rs.22,02,620/- [Read Order]
In a recent decision by the Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ), the question of the genuineness of investments made by small-time investors in a limited company was addressed....
![Genuineness of small-time Investments: ITAT directs AO to delete Additions of Rs.22,02,620/- [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Delhi-small-time-Investments-Assessing-Officer-small-time-investors-taxscan.jpg "Genuineness of small-time Investments: ITAT directs AO to delete Additions of Rs.22,02,620/- [Read Order]")
Requirement of Filing Audit Report In Form 10B is only Procedural: ITAT grants Income Tax Exemption [Read Order]
In a recent case, the Delhi Bench of the Income Tax Appellate Tribunal ( ITAT) held that the requirement of filing an audit report in Form 10B is only procedural and allowed exemption under Income...
![Requirement of Filing Audit Report In Form 10B is only Procedural: ITAT grants Income Tax Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Delhi-Audit-Report-Income-Tax-Exemption-Filing-Audit-Report-Form-10B-taxscan.jpg "Requirement of Filing Audit Report In Form 10B is only Procedural: ITAT grants Income Tax Exemption [Read Order]")
![Consultancy Services Not Taxable as FIS under Article 12 of India-US DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Delhi-Income-Tax-Article-12-of-India-US-DTAA-Dispute-Resolution-Panel-Consultancy-Services-TAXSCAN.jpg "Consultancy Services Not Taxable as FIS under Article 12 of India-US DTAA: ITAT [Read Order]")
Sale of Flat Classified as Long-Term Capital Gain Based on Previous Owner's Holding Period: ITAT Overturns CIT(A) Order [Read Order]
In the recent case, the Delhi bench of Income Tax Appellate Tribunal(ITAT) overturned the Commissioner Of Income Tax (Appeals)[CIT(A)]'s ruling, classifying the sale of the Faridabad flat as a...
![Sale of Flat Classified as Long-Term Capital Gain Based on Previous Owners Holding Period: ITAT Overturns CIT(A) Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CITA-ITAT-Commissioner-Of-Income-Tax-Appeals-long-Term-Capital-Gain-ITAT-Overturns-Income-Tax-Appellate-Tribunal-taxscan.webp "Sale of Flat Classified as Long-Term Capital Gain Based on Previous Owners Holding Period: ITAT Overturns CIT(A) Order [Read Order]")
Subscription Charge Reimbursements not Amounts to 'FIS' under India-US DTAA or S.9(1)(vii) of the Act: ITAT grants relief [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) granted relief ,ruling that the amount received as reimbursements for expenses related to software subscription services should not be taxed...
![Subscription Charge Reimbursements not Amounts to FIS under India-US DTAA or S.9(1)(vii) of the Act: ITAT grants relief [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Delhi-Double-Taxation-Avoidance-Agreement-India-US-DTAA-Section-91vii-Income-Tax-Act-taxscan.jpg "Subscription Charge Reimbursements not Amounts to FIS under India-US DTAA or S.9(1)(vii) of the Act: ITAT grants relief [Read Order]")
Original Allotment Date Applies to Property Acquisition: ITAT Overturned Short-Term Capital Gain Assessment [Read Order]
In the recent case, the Delhi bench of Income Tax Appellate Tribunal (ITAT) granted relief, stating that the original allotment date of 1989 should be considered for property acquisition, not the...
![Original Allotment Date Applies to Property Acquisition: ITAT Overturned Short-Term Capital Gain Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Short-Term-Capital-Gain-Assessment-Property-Acquisition-Original-Allotment-ITAT-Overturned-Capital-Gain-taxscan.jpg "Original Allotment Date Applies to Property Acquisition: ITAT Overturned Short-Term Capital Gain Assessment [Read Order]")