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 deletes Addition made u/s 69 of Income Tax Act without considering Evidence related Agreement of Sale [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Income-tax-ITAT-Delhi-Section-69-of-the-Income-Tax-Act-tax-news-Taxscan.jpg "ITAT deletes Addition made u/s 69 of Income Tax Act without considering Evidence related Agreement of Sale [Read Order]")
ITAT deletes Addition made u/s 69 of Income Tax Act without considering Evidence related Agreement of Sale [Read Order]
The two member bench of Delhi Income Tax Appellate Tribunal ( ITAT ) deleted the addition made under Section 69 of the Income Tax Act, 1961 without...
![ITAT Deletes Penalty u/s 271(1)(c) of Income Tax Act, Citing No Inaccurate Income Particulars or Deliberate Concealment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-ITAT-Deletes-Penalty-Income-tax-penalty-tax-updates-taxscan.jpg "ITAT Deletes Penalty u/s 271(1)(c) of Income Tax Act, Citing No Inaccurate Income Particulars or Deliberate Concealment [Read Order]")
![No addition warranted u/s 56(2)(viib) of Income Tax Act as difference between issue Price and Value Adopt by AO is Minuscule [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Delhi-Income-Tax-Act-Assessing-officer-tax-updates-taxscan.jpg "No addition warranted u/s 56(2)(viib) of Income Tax Act as difference between issue Price and Value Adopt by AO is Minuscule [Read Order]")
Failure to examine Ownership and Leasehold Right of Property Sold on behalf of assessee: ITAT directs Readjudication [Read Order]
The two member bench of Delhi Income Tax Appellate Tribunal ( ITAT ) directed readjudication after finding that the lower authority failed to examine the ownership and leasehold rights of property...
![Failure to examine Ownership and Leasehold Right of Property Sold on behalf of assessee: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-income-tax-acts-Failure-to-examine-property-Leasehold-rights-TAXSACN.jpg "Failure to examine Ownership and Leasehold Right of Property Sold on behalf of assessee: ITAT directs Readjudication [Read Order]")
Employees Salary Reimbursement Not Taxable in India as FTS under Article 12(4) of India -Japan DTAA:Â ITAT deletes addition of 2.70 lakhs [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the addition of Rs.2.70 lakhs, ruling that employees' salary reimbursement is not taxable in India as Fees for Technical Services...
ITAT Approves Rs. 4.41 Crore Deduction u/s 37 for R&D Unit Operations u/s 35(2)(AB) of Income Tax Act
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) granted deduction under Section 37 as Rs. 4.41 crore expenditure justified for Research and Development ( R&D ) unit operations under...
No Violation found by SEBI on Broker or Taxpayer w.r.t alleged CCM Transactions: ITAT directs AO to Delete Addition of Rs. 4.38 lakhs [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has directed the Assessing Officer ( AO ) to delete the addition of Rs. 4.38 lakhs, as no violation was found by the Securities and...
Interest not Leviable from Assessee for Short Payment of Tax due to Payer's Default in TDS Deduction: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has held that interest is not leviable from the assessee for short payment of tax due to payer's default in  Tax Deduct at Source ( TDS ). It...
![Interest not Leviable from Assessee for Short Payment of Tax due to Payers Default in TDS Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/ITAT-Short-payment-of-tax-due-Payers-default-TDS-deduction-TAXSCAN.jpg "Interest not Leviable from Assessee for Short Payment of Tax due to Payers Default in TDS Deduction: ITAT [Read Order]")
![Non-Residents Salary/Allowance for Services Rendered Abroad not Taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Non-Residents-Salary-ITAT-updates-tax-in-india-Tax-updates-taxscan.jpg "Non-Residents Salary/Allowance for Services Rendered Abroad not Taxable in India: ITAT [Read Order]")
ITAT upholds Deletion of E-stamp Duty Expense Addition for Dish Infra Services' NCD Issuance [Read Order]
The Two member bench of Delhi Income Tax Appellate Tribunal (ITAT) upheld the deletion of addition made on account of expenditure incurred on e-stamp duty expenses paid towards Non-Convertible...
![ITAT upholds Deletion of E-stamp Duty Expense Addition for Dish Infra Services NCD Issuance [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/E-stamp-Duty-Expense-Dish-Infra-Services-ITAT-delhi-income-tax-updates-taxscan.jpg "ITAT upholds Deletion of E-stamp Duty Expense Addition for Dish Infra Services NCD Issuance [Read Order]")