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 restores Trusts 80G (5) Registration Application back to CIT (E) despite 6-Year Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-Application-CIT-E-ITAT-restores-Trusts-80G-5-Registration-Application-Delay-taxscan.jpg "ITAT restores Trusts 80G (5) Registration Application back to CIT (E) despite 6-Year Delay [Read Order]")
ITAT restores Trust's 80G (5) Registration Application back to CIT (E) despite 6-Year Delay [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) restored the trust's 80G(5) Registration Application back to the Commissioner of Income...
![Absence of cogent material to prove Cash Transaction with respect to Purchase of Chemicals: ITAT directs readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Cash-Transaction-Purchase-of-Chemicals-ITAT-readjudication-TAXSCAN.jpg "Absence of cogent material to prove Cash Transaction with respect to Purchase of Chemicals: ITAT directs readjudication [Read Order]")
![Sale of Software Products does not Constitute Royalty Income, Not taxable under Article 12 of India- Japan DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-Sale-of-Software-Products-TAXSCAN.jpg "Sale of Software Products does not Constitute Royalty Income, Not taxable under Article 12 of India- Japan DTAA: ITAT [Read Order]")
![ITAT allows Depreciation claim u/s 80IC for Building, Factory, Furniture and Plant Machinery Blocks [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-tax-Income-tax-news-Depreciation-claim-taxscan.jpg "ITAT allows Depreciation claim u/s 80IC for Building, Factory, Furniture and Plant Machinery Blocks [Read Order]")
![Payment made for Management, Sales and Marketing Support Services provided by Foreign Company not taxable as FTS under India -Netherland DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-India-Netherland-DTAA-TAXSCAN.jpg "Payment made for Management, Sales and Marketing Support Services provided by Foreign Company not taxable as FTS under India -Netherland DTAA: ITAT [Read Order]")
AO's Power is limited to Overlook Fairness of Share Valuation Report, not to change Valuation Method Adopted: ITAT [Read Order]
In a recent ruling the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that the Assessing Officer’s power is limited to overlook fairness and reasonableness of share valuation report,...
Holding-Subsidiary Transaction Excludes S. 56(2) (viib) Taxation in Absence of any Benefit Occurring to any Outsider: ITAT deletes Addition [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has deleted the addition made, as the holding-subsidiary transaction does not attract taxation under Section 56(2)(viib) of the Income Tax...
![Holding-Subsidiary Transaction Excludes S. 56(2) (viib) Taxation in Absence of any Benefit Occurring to any Outsider: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Holding-Subsidiary-Transaction-Taxation-ITAT-deletes-Addition-ITAT-taxscan.jpg "Holding-Subsidiary Transaction Excludes S. 56(2) (viib) Taxation in Absence of any Benefit Occurring to any Outsider: ITAT deletes Addition [Read Order]")
Failure to prove Malafide purpose of Shifting Profit under Client code modification: ITAT quashes Reassessment Proceedings [Read Order]
The Delhi bench Income Tax Appellate Tribunal ( ITAT )Â quashed the reassessment proceedings due to failing to prove the malafide purpose of shifting the profit under Client code modification by the...
![Failure to prove Malafide purpose of Shifting Profit under Client code modification: ITAT quashes Reassessment Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-Reassessment-Proceedings-TAXSCAN.jpg "Failure to prove Malafide purpose of Shifting Profit under Client code modification: ITAT quashes Reassessment Proceedings [Read Order]")
Form 10B Audit Report Submission hinders due to Technical Glitches in Software, Revenue rejects Plea for Re-submission: ITAT deletes Addition [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has deletes the addition after the Revenue rejected a plea for re-submission Form 10B audit report which was obstructed due to technical...
![Form 10B Audit Report Submission hinders due to Technical Glitches in Software, Revenue rejects Plea for Re-submission: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-tax-Income-tax-news-Form-10B-Audit-Report-Re-submission-Form-10B-taxscan.jpg "Form 10B Audit Report Submission hinders due to Technical Glitches in Software, Revenue rejects Plea for Re-submission: ITAT deletes Addition [Read Order]")
Income from providing Business Support Services to Indian group entities not taxable as FTS on absence of PE in India Under India-Thailand DTAA: ITAT [Read Order]
The Delhi bench Income Tax Appellate Tribunal ( ITAT ) held that Income from providing business support services to Indian group entities are not taxable as Fee for Technical Service ( FTS ) on...
![Income from providing Business Support Services to Indian group entities not taxable as FTS on absence of PE in India Under India-Thailand DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-DTAA-TAXSCAN.jpg "Income from providing Business Support Services to Indian group entities not taxable as FTS on absence of PE in India Under India-Thailand DTAA: ITAT [Read Order]")
ITAT quashes Reassessment Proceedings initiated on basis of Investigation Report without make Enquiry of Investment in Stock Exchange Transactions [Read Order]
The Delhi bench Income Tax Appellate Tribunal ( ITAT ) quashed reassessment proceedings initiated on the basis of investigation report of Kolkata Wing without making enquiry of investment in stock...
![ITAT quashes Reassessment Proceedings initiated on basis of Investigation Report without make Enquiry of Investment in Stock Exchange Transactions [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-Delhi-ITAT-Income-Tax-Investment-in-Stock-Exchange-Transactions-Stock-Exchange-Transactions-Stock-Exchange-Taxscan.jpg "ITAT quashes Reassessment Proceedings initiated on basis of Investigation Report without make Enquiry of Investment in Stock Exchange Transactions [Read Order]")
TDS on Salary paid to all Categories of Doctors shall be covered u/s 194J of Income Tax Act, not Section 192: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) clarified the applicability of Tax Deducted at Source ( TDS ) provisions on salary payments to doctors, determining that such deductions...
![TDS on Salary paid to all Categories of Doctors shall be covered u/s 194J of Income Tax Act, not Section 192: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-tax-TDS-TDS-on-salary-Doctor-Salary-TDS-Doctor-salary-taxation-taxscan.jpg "TDS on Salary paid to all Categories of Doctors shall be covered u/s 194J of Income Tax Act, not Section 192: ITAT [Read Order]")