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
![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 denial of Capital Gains Deduction for Non-Deposit in Capital Gains Account Scheme: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) of Delhi bench ruled that capital gain deduction shall be available even if not deposited...
![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]](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]")
Voluntary Disallowance of Expense u/s 40 (a) (ia) not a base to treat Taxpayer as 'Assessee in Default': ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that voluntary disallowance of an expense under section 40 (a) (ia) of the Income Tax Act, 1962 is not a base to treat a...
![Voluntary Disallowance of Expense u/s 40 (a) (ia) not a base to treat Taxpayer as Assessee in Default: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Delhi-Disallowance-of-Expense-Voluntary-Disallowance-of-Expense-TAXSCAN.jpg "Voluntary Disallowance of Expense u/s 40 (a) (ia) not a base to treat Taxpayer as Assessee in Default: ITAT [Read Order]")
![Income Tax addition upheld without Application of Mind: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Delhi-Income-Tax-Income-Tax-Addition-Upheld-taxscan.jpg "Income Tax addition upheld without Application of Mind: ITAT deletes Addition [Read Order]")
No taxability arises in Absence of any Income Escapement on Repatriating Rs. 203.56 Cr arising from NCDs Redemption: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) has held that no taxability arose as there was no escapement of income on repatriating Rs.203.56 Cr. arising from redemption of...
![No taxability arises in Absence of any Income Escapement on Repatriating Rs. 203.56 Cr arising from NCDs Redemption: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Delhi-Income-Tax-NCDs-Redemption-taxscan.jpg "No taxability arises in Absence of any Income Escapement on Repatriating Rs. 203.56 Cr arising from NCDs Redemption: ITAT [Read Order]")
Income from Transfer of Channels being an Asset Outside India not Taxable u/s 9(1)(i) Income Tax Act: ITAT deletes Addition [Read Order]
The two member bench of Delhi Income Tax Appellate Tribunal ( ITAT ) comprising Amit Shukla ( Judicial Member ) and Padmavathy S. ( Accountant Member ) while deleting the addition held that Income...
![Income from Transfer of Channels being an Asset Outside India not Taxable u/s 9(1)(i) Income Tax Act: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-ITAT-ITAT-Delhi-Asset-transfer-taxation-International-asset-taxation-taxable-channel-transfer-taxscan.jpg "Income from Transfer of Channels being an Asset Outside India not Taxable u/s 9(1)(i) Income Tax Act: ITAT deletes Addition [Read Order]")
ITAT directs to Recompute ALP by including the Excluded Comparable Chosen for Transfer Pricing [Read Order]
The two member bench of Delhi Income Tax Appellate Tribunal ( ITAT ) comprising Amit Shukla ( Judicial Member ) and Padmavathy S. ( Accountant Member ) directed to recompute the Arm Length Price (...
![ITAT directs to Recompute ALP by including the Excluded Comparable Chosen for Transfer Pricing [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-ITAT-ITAT-Delhi-Arm-Length-Price-transfer-pricing-Comparable-companies-TAXSCAN.jpg "ITAT directs to Recompute ALP by including the Excluded Comparable Chosen for Transfer Pricing [Read Order]")
![Receipts from sale of Software License is not royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-ITAT-ITAT-Delhi-India-Singapore-DTAA-Software-license-sale-Taxation-of-software-sales-TAXSCAN.jpg "Receipts from sale of Software License is not royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]")
Services provided to Jet Airways and Jet Lite in Malaysia head office of Resident Indian Company are taxable in India: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) ruled that services provided to Jet Airways and Jet Lite in Malaysia head in the office of resident Indian companies are taxable in India . ...
![Services provided to Jet Airways and Jet Lite in Malaysia head office of Resident Indian Company are taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-Income-tax-ITAT-Delhi-Jet-Airways-taxscan.jpg "Services provided to Jet Airways and Jet Lite in Malaysia head office of Resident Indian Company are taxable in India: ITAT [Read Order]")