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
![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]")
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...
![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]](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 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]")
Payment made to Foreign Firms for Services Rendered outside India cannot be Subject to TDS u/s 195: ITAT [Read Order]
The two member bench of the Income Tax Appellate Tribunal ( ITAT ), Delhi, has ruled that payments made to foreign firms for services rendered outside India cannot be subject to Tax Deducted at...
![Payment made to Foreign Firms for Services Rendered outside India cannot be Subject to TDS u/s 195: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Delhi-TDS-Tax-Deducted-at-Source-Foreign-Firms-Section-195-Income-Tax-Act-taxscan.jpg "Payment made to Foreign Firms for Services Rendered outside India cannot be Subject to TDS u/s 195: ITAT [Read Order]")
TDS Applicability on Accounting Provisions made towards Unfinished Work: ITAT restores Case back to CIT (A) [Read Order]
The Delhi bench “A” of the Income Tax Appellate Authority (ITAT) recently ruled on a case involving Tax Deducted at Source (TDS) applicability on accounting provisions made towards unfinished work. ...
![TDS Applicability on Accounting Provisions made towards Unfinished Work: ITAT restores Case back to CIT (A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Payment-TDS-Interest-Revenue-Penalty-ITAT-Payment-of-TDS-taxscan.jpg "TDS Applicability on Accounting Provisions made towards Unfinished Work: ITAT restores Case back to CIT (A) [Read Order]")
No Physical Notice of Hearing served by Income Tax First Appellate: ITAT sets aside CIT (A)’s Ex Parte Order [Read Order]
In a recent case, The Income Tax Appellate Authority (ITAT) of Delhi set aside the Ex Parte order given by the Commissioner of Income Tax (Appeals) [ CIT(A) ]. The appellant/assessee, K...
![No Physical Notice of Hearing served by Income Tax First Appellate: ITAT sets aside CIT (A)’s Ex Parte Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Itat-Physical-Notice-Income-Tax-First-Appellate-ITAT-about-CIT-As-Ex-Parte-Order-CIT-As-Ex-Parte-Order-itat-news-CIT-A-news-income-tax-income-tax-news-taxscan.jpg "No Physical Notice of Hearing served by Income Tax First Appellate: ITAT sets aside CIT (A)’s Ex Parte Order [Read Order]")
LTCG of Mauritius Company on Sale of Shares of Indian Investment made before 1st April 2017 is not Taxable in India: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ruled that the Long term Capital Gain ( LTCG ) of Mauritius Company on the sale of shares of an Indian investment made before the 1st April 2024...
![LTCG of Mauritius Company on Sale of Shares of Indian Investment made before 1st April 2017 is not Taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/LTCG-Mauritius-Company-Sale-Shares-Indian-Investment-Taxable-in-India-ITAT-taxscan.jpg "LTCG of Mauritius Company on Sale of Shares of Indian Investment made before 1st April 2017 is not Taxable in India: ITAT [Read Order]")
