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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
![Purchase Expenditure is Outflow against Income Falling within Ambit of u/s 68 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Purchase-Expenditure-Outflow-Income-Falling-Ambit-Income-Tax-Act-ITAT-taxscan.jpeg "Purchase Expenditure is Outflow against Income Falling within Ambit of u/s 68 of Income Tax Act: ITAT [Read Order]")
Purchase Expenditure is Outflow against Income Falling within Ambit of u/s 68 of Income Tax Act: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) Purchase expenditure is outflow against income falling within ambit of under Section 68...
![Displacement of Fair Market Value supported by Valuation Report by AO: ITAT deletes Penalty u/s 271(1)(c) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Income-Tax-ITAT-Delhi-Fair-market-value-Income-tax-penalty-Income-Tax-Appellate-Tribunal-taxscan.jpg "Displacement of Fair Market Value supported by Valuation Report by AO: ITAT deletes Penalty u/s 271(1)(c) of Income Tax Act [Read Order]")
![Failure of AO to conduct Proper Inquiry in source of Fresh Capital: ITAT directs AO to conduct Fresh Assessment based on available Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Delhi-Income-Tax-ITAT-on-Source-of-capital-Evidence-based-on-tax-assessment-Source-of-Fresh-Capital-AO-Inquiry-Failure-taxscan.jpg "Failure of AO to conduct Proper Inquiry in source of Fresh Capital: ITAT directs AO to conduct Fresh Assessment based on available Evidence [Read Order]")
![Failure of AO to conduct Proper Inquiry in source of Fresh Capital: ITAT directs AO to conduct Fresh Assessment based on Available Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/itat-delhi-Source-of-Fresh-Capital-Evidence-Based-Tax-Assessment-assessing-officer-fresh-assesement-taxscan.jpg "Failure of AO to conduct Proper Inquiry in source of Fresh Capital: ITAT directs AO to conduct Fresh Assessment based on Available Evidence [Read Order]")
![Displacement of fair market value supported by valuation report by AO: ITAT deletes penalty u/s 271(1)(c) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/itat-delhi-Fair-Market-Value-Displacement-Income-Tax-Act-Penalty-Removal-Tax-Penalty-Deletion-Case-taxscan.jpg "Displacement of fair market value supported by valuation report by AO: ITAT deletes penalty u/s 271(1)(c) of Income Tax Act [Read Order]")
ITAT allows deduction u/S 80-IAB of Income tax act for car parking Income, Health Club Income, Food court income and Interest income [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal Observed that allows deduction under Section 80-IAB of Income Tax Act 1961 for car parking income, Health club income, food court income and...
![ITAT allows deduction u/S 80-IAB of Income tax act for car parking Income, Health Club Income, Food court income and Interest income [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Delhi-Car-parking-income-deduction-Health-club-income-deduction-Food-court-income-deduction-Interest-income-deduction-taxscan.jpg "ITAT allows deduction u/S 80-IAB of Income tax act for car parking Income, Health Club Income, Food court income and Interest income [Read Order]")
![Punitive damages not allowable as Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Punitive-damages-Expenditure-ITAT-Punitive-damages-not-allowable-as-Expenditure-taxscan-1.jpg "Punitive damages not allowable as Expenditure: ITAT [Read Order]")
![TDS u/S 194 C of Income tax act is applicable on CAM charges: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-ITAT-Delhi-Income-tax-TDS-Common-area-maintenance-charges-Income-tax-act-is-applicable-on-CAM-charges-ITAT-ruling-on-TDS-TAXSCAN-1.jpg "TDS u/S 194 C of Income tax act is applicable on CAM charges: ITAT [Read Order]")
![Sale without Purchase is Invalid, No Addition to Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Sale-Without-Purchase-transaction-in-accounting-Bogus-Purchase-deletion-Bogus-Purchase-Income-Tax-taxscan.jpg "Sale without Purchase is Invalid, No Addition to Income Tax Act: ITAT [Read Order]")
Salary received for services rendered outside India not taxable in India under Article 15 (1) of India-Korea DTAA: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi bench held that salary received for services rendered outside india is not taxable in India under Article 15(1)of the India- Korea Double...
![Salary received for services rendered outside India not taxable in India under Article 15 (1) of India-Korea DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/itat-delhi-Double-Taxation-Avoidance-Agreement-International-taxation-and-India-Korea-DTAA-India-Korea-DTAA-Taxscan-1.jpg "Salary received for services rendered outside India not taxable in India under Article 15 (1) of India-Korea DTAA: ITAT [Read Order]")
![ITAT dismisses refund of excess DDT paid to non resident company [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/itat-delhi-ITAT-decision-on-excess-DDT-refund-dividend-distribution-tax-Dismissal-of-excess-DDT-refund-non-resident-DDT-payment-taxscan.jpg "ITAT dismisses refund of excess DDT paid to non resident company [Read Order]")
![Non-Mentioning of Valid DIN: ITAT quashes Assessment Order u/S 143 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-DIN-Director-Identification-Number-TAXSCAN.jpg "Non-Mentioning of Valid DIN: ITAT quashes Assessment Order u/S 143 of Income Tax Act [Read Order]")