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 TDS u/s 192B on payment made to Consultant Doctors and Retainer Doctors: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/TDS-Tax-Deducted-at-Source-Consultant-Doctors-Retainer-Doctors-payment-made-to-Consultant-Doctors.jpg "No TDS u/s 192B on payment made to Consultant Doctors and Retainer Doctors: ITAT [Read Order]")
No TDS u/s 192B on payment made to Consultant Doctors and Retainer Doctors: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that no Tax Deducted at Source (TDS) under Section 192B of the Income Tax Act, 1961...
![Availability of cash with different companies is sufficient to explain cash found at time of search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Availability-cash-companies-explain-cash-ITAT-TAXSCAN.jpg "Availability of cash with different companies is sufficient to explain cash found at time of search: ITAT [Read Order]")
![Deduction u/s 115JB shall be allowed when Farmer and Trade Advances are actually Written off in Books of Account: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Deduction-Farmer-Farmer-and-Trade-Farmer-and-Trade-Advances-Written-off-taxscan.jpg "Deduction u/s 115JB shall be allowed when Farmer and Trade Advances are actually Written off in Books of Account: ITAT [Read Order]")
![Provisions of sections 115BBE will not be applied on Surrendered Income which cannot be treated as unexplained money u/s 69A of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Provisions-Surrendered-Income-Income-unexplained-money-Income-Tax-Act-Tax-Income-tax-news-tax-news-taxscan.jpg "Provisions of sections 115BBE will not be applied on Surrendered Income which cannot be treated as unexplained money u/s 69A of Income Tax Act: ITAT [Read Order]")
![No Addition shall be made on basis of AIR information when Profit has already been booked by Another and offered to Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Addition-AIR-information-Profit-booked-offered-to-Tax-ITAT-TAXSCAN.jpg "No Addition shall be made on basis of AIR information when Profit has already been booked by Another and offered to Tax: ITAT [Read Order]")
![No investment made outside books of Accounts: ITAT deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-investment-investment-books-of-Accounts-ITAT-Income-Tax-Addition-taxscan.jpg "No investment made outside books of Accounts: ITAT deletes Income Tax Addition [Read Order]")
Issuance of Notice u/s 153C of Income Tax Act shall be Invalid Ab-Initio when no Incriminating Document found in Search: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the issuance of notice under Section 153C of the Income Tax Act, 1961 shall be invalid ab-initio when there is no incriminating...
![Issuance of Notice u/s 153C of Income Tax Act shall be Invalid Ab-Initio when no Incriminating Document found in Search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Issuance-Issuance-of-Notice-Income-Tax-Act-Income-Tax-Ab-Initio-taxscan.jpg "Issuance of Notice u/s 153C of Income Tax Act shall be Invalid Ab-Initio when no Incriminating Document found in Search: ITAT [Read Order]")
ITAT deletes disallowance of Long Term Capital Loss incurred on Sale of Share of private company to initial promoters [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench, has annulled the disallowance of a long-term capital loss arising from the sale of shares of a private company to its initial promoters. In this...
![ITAT deletes disallowance of Long Term Capital Loss incurred on Sale of Share of private company to initial promoters [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/ITAT-deletes-disallowance-Long-Term-Capital-Loss-Capital-Loss-Sale-of-Share-Share-of-private-company-private-company-initial-promoters-promoters.webp "ITAT deletes disallowance of Long Term Capital Loss incurred on Sale of Share of private company to initial promoters [Read Order]")
Disallowance of loss due to Incorrect Comprehension of Section 43(6) of Income Tax Act: ITAT upholds order of CIT(A) [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) upheld the order of the Commissioner of Income Tax (Appeal) [CIT(A)] due to disallowance of loss due to incorrect comprehension of Section...
![Disallowance of loss due to Incorrect Comprehension of Section 43(6) of Income Tax Act: ITAT upholds order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Disallowance-of-Loss-Incorrect-Comprehension-Income-Tax-Act-ITAT-CITA-taxscan.jpg "Disallowance of loss due to Incorrect Comprehension of Section 43(6) of Income Tax Act: ITAT upholds order of CIT(A) [Read Order]")
Sale Agents rendered Services outside India and Payment made directly through Foreign Exchange are not Taxable under India-USA DTAA: ITAT allows Disallowance u/s 40(a)(i) [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) allowed the disallowance under Section 40(a)(i) of the Income Tax Act, 1961, and held that the sale agents rendered services outside India...
![Sale Agents rendered Services outside India and Payment made directly through Foreign Exchange are not Taxable under India-USA DTAA: ITAT allows Disallowance u/s 40(a)(i) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Sale-Agents-rendered-Services-outside-India-Payment-Foreign-Exchange-Taxable-India-USA-DTAA-ITAT-Disallowance-taxscan.jpg "Sale Agents rendered Services outside India and Payment made directly through Foreign Exchange are not Taxable under India-USA DTAA: ITAT allows Disallowance u/s 40(a)(i) [Read Order]")
Professional Fees paid to Advocate for drafting Share Purchase Agreement is Revenue Expenditure : ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench, has ruled that professional fees paid to an advocate for drafting a share purchase agreement to facilitate the acquisition of shares are...
![Professional Fees paid to Advocate for drafting Share Purchase Agreement is Revenue Expenditure : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Professional-Fees-Advocate-Share-Purchase-Agreement-Revenue-Expenditure-ITAT-taxscan.jpg "Professional Fees paid to Advocate for drafting Share Purchase Agreement is Revenue Expenditure : ITAT [Read Order]")
ITAT upholds Deletion of Addition u/s 69A upon Cash Found during Search after Demonetisation in Fiduciary Status as Director of Company [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has upheld the deletion of addition under Section 69A of the Income Tax Act 1961 upon cash found during search after demonetisation in...
![ITAT upholds Deletion of Addition u/s 69A upon Cash Found during Search after Demonetisation in Fiduciary Status as Director of Company [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/ITAT-Deletion-of-Addition-Cash-Found-Search-Demonetisation-Fiduciary-Status-Director-of-Company-taxscan.jpg "ITAT upholds Deletion of Addition u/s 69A upon Cash Found during Search after Demonetisation in Fiduciary Status as Director of Company [Read Order]")