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
![Receipts from Sale/Distribution of Software to Indian Associate Enterprise are not taxable under Article 12(3) of India-Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-Distribution-of-Software-Indian-Associate-Enterprise-TAXSCAN.jpg "Receipts from Sale/Distribution of Software to Indian Associate Enterprise are not taxable under Article 12(3) of India-Singapore DTAA: ITAT [Read Order]")
Receipts from Sale/Distribution of Software to Indian Associate Enterprise are not taxable under Article 12(3) of India-Singapore DTAA: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) ruled that receipts from sale/distribution of software to Indian Associate Enterprise ( AE...
![Failure to Comply CIT(A)s Intimations despite Adequate Opportunity being Given: ITAT dismisses Ex-Parte Order Grounds [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Failure-to-Comply-CITA-Intimations-despite-Adequate-Opportunity-ITAT-dismisses-Ex-Parte-Order-Grounds-TAXSCAN.jpg "Failure to Comply CIT(A)s Intimations despite Adequate Opportunity being Given: ITAT dismisses Ex-Parte Order Grounds [Read Order]")
![Personal Identity of Depositors Confirmed: ITAT upholds deletion of addition u/s 68 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/TAT-Delhi-Income-Tax-Act-Income-Tax-ITAT-Decision-on-Section-68-Income-Tax-Act-Section-68-Taxscan.jpg "Personal Identity of Depositors Confirmed: ITAT upholds deletion of addition u/s 68 of Income Tax Act [Read Order]")
![Entire receipt of INR received from different entities not taxable as royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-ITAT-Delhi-ITAT-Indian-rupee-receipt-INR-Receipt-of-INR-Taxable-royalty-taxscan.jpg "Entire receipt of INR received from different entities not taxable as royalty: ITAT [Read Order]")
No justification for disallowance on Ad Hoc basis, without pointing out any deficiency in books in nature of business: ITAT [Read Order]
In a significant ruling the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that no justification for disallowance on Ad Hoc basis, without pointing out any deficiency in books in...
![No justification for disallowance on Ad Hoc basis, without pointing out any deficiency in books in nature of business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/No-justification-disallowance-Ad-Hoc-without-pointing-deficiency-books-nature-of-business-ITAT-taxscan.jpg "No justification for disallowance on Ad Hoc basis, without pointing out any deficiency in books in nature of business: ITAT [Read Order]")
Non reply to Section 133(6) of the Income Tax Act, Notice cannot necessarily lead to Disallowance of Petty Expenses: ITAT [Read Order]
In a significant ruling the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that non reply to Section 133(6) of the Income Tax Act, 1961, notice cannot necessarily lead to...
![Non reply to Section 133(6) of the Income Tax Act, Notice cannot necessarily lead to Disallowance of Petty Expenses: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-Act-Notice-necessarily-lead-Disallowance-Petty-Expenses-ITAT-taxscan.jpg "Non reply to Section 133(6) of the Income Tax Act, Notice cannot necessarily lead to Disallowance of Petty Expenses: ITAT [Read Order]")
![No denial of Capital Gains Deduction for Non-Deposit in Capital Gains Account Scheme: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Delhi-Capital-Gains-Deduction-Capital-Gains-Account-Scheme-Income-Tax-taxscan.jpg "No denial of Capital Gains Deduction for Non-Deposit in Capital Gains Account Scheme: ITAT [Read Order]")
No TDS Deduction u/s 194 J of Income Tax Act, when consultancy charges excluding Service Tax does not Exceed Rs. 30,000: ITAT
The two member bench of the Income Tax Appellate Tribunal ( ITAT ), Delhi, observed that no Tax Deducted at Source ( TDS ) deduction under Section 194J of the Income Tax Act, 1961, when consultancy...
Capital Gain Account Scheme towards Cost of Improvement of Residential Property Acquired is Eligible for Deduction u/s 54F of Income Tax Act: ITAT [Read Order]
In a significant ruling the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that the capital gain account scheme towards cost of improvement of residential property acquired was...
![Capital Gain Account Scheme towards Cost of Improvement of Residential Property Acquired is Eligible for Deduction u/s 54F of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Delhi-Income-Tax-Residential-Property-Acquired-TAXSCAN.jpg "Capital Gain Account Scheme towards Cost of Improvement of Residential Property Acquired is Eligible for Deduction u/s 54F of Income Tax Act: ITAT [Read Order]")
Amount of TDS can be reduced while calculating advance tax and Interest u/s 234B of Income Tax Act cannot be levied: ITAT [Read Order]
In a recent decision the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that the amount of Tax Deducted at Source ( TDS ) can be reduced while calculating advance tax and interest...
![Amount of TDS can be reduced while calculating advance tax and Interest u/s 234B of Income Tax Act cannot be levied: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Amount-of-TDS-advance-tax-Interest-Income-Tax-Act-ITAT-taxscan.jpg "Amount of TDS can be reduced while calculating advance tax and Interest u/s 234B of Income Tax Act cannot be levied: ITAT [Read Order]")
