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
Income Tax Addition on Account of Unexplained Investment u/s 69B of Income Tax Act due to Failure of Assessee to Compile Data and Information Due Covid-19 Pandemic: ITAT Restores matter to AO
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that due to unprecendent situation of Covid-19 the assessee could not explain the facts...
![Income Tax Addition u/s 69B of Income Tax Act made on basis of Cogent Documentation: ITAT Dismisses Income Tax Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Income-Tax-Income-Act-Cogent-Documentation-ITAT-Income-Tax-Appeal-TAXSCAN.jpg "Income Tax Addition u/s 69B of Income Tax Act made on basis of Cogent Documentation: ITAT Dismisses Income Tax Appeal [Read Order]")
![Benefit of ALP falls within Tolerance Band of +/- of 5% as per Section 92C(2) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Arms-Length-Price-Benefit-ALP-falls-Tolerance-Band-Income-Tax-Act-ITAT-taxscan.jpg "Benefit of ALP falls within Tolerance Band of +/- of 5% as per Section 92C(2) of Income Tax Act: ITAT [Read Order]")
Disallowance u/s 40A(3) of Income Tax Act on Purchase of Meat due to Failure of Assessee to Prove Identity of Suppliers and Genuiness of Purchase in Cash: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that in absence of any evidence in support of identity and genuineness of the appellant benefit of Section 6DD(f) of the Income Tax Rules...
![Disallowance u/s 40A(3) of Income Tax Act on Purchase of Meat due to Failure of Assessee to Prove Identity of Suppliers and Genuiness of Purchase in Cash: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Disallowance-Income-Tax-Act-Purchase-Meat-Failure-Assessee-Prove-Identity-Suppliers-Genuiness-Purchase-Cash-ITAT-TAXSCAN.jpg "Disallowance u/s 40A(3) of Income Tax Act on Purchase of Meat due to Failure of Assessee to Prove Identity of Suppliers and Genuiness of Purchase in Cash: ITAT [Read Order]")
Penalty u/s 271(1)(c) of Income Tax Act Cannot be Imposed on Payment made under Cost Sharing Arrangements on Basis of Non-existing and Deleted Disallowance: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that disallowance/addition on account of payment made under cost sharing arrangements has been deleted by the Tribunal in previous...
![Penalty u/s 271(1)(c) of Income Tax Act Cannot be Imposed on Payment made under Cost Sharing Arrangements on Basis of Non-existing and Deleted Disallowance: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Penalty-Income-Tax-Act-Income-Tax-Act-Cannot-be-Imposed-on-Payment-made-under-Cost-Sharing-Arrangements-Payment-ITAT-taxscan.jpg "Penalty u/s 271(1)(c) of Income Tax Act Cannot be Imposed on Payment made under Cost Sharing Arrangements on Basis of Non-existing and Deleted Disallowance: ITAT [Read Order]")
Genuineness of Source of Cash Deposit having Direct Relationship with Withdrawal cannot be Questioned without any Shred of Evidences Adverse to Assessment: ITAT sets aside Revisional Order
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that source of cash deposit in the instant case is having direct relationship with the immediate withdrawal before such deposits and...
Receipts of Subscription, Professional and Training Services of Software from Indian customers can not be taxed as Royalty/FTS under India-Netherlands DTAA: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench held that Receipts of subscription, professional and training services of software from Indian Customers could not be taxed as Royalty/Fee for...
![Receipts of Subscription, Professional and Training Services of Software from Indian customers can not be taxed as Royalty/FTS under India-Netherlands DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Receipts-Subscription-Professional-Training-Services-Software-Indian-customers-taxed-Royalty-FTS-DTAA-ITAT-taxscan.jpg "Receipts of Subscription, Professional and Training Services of Software from Indian customers can not be taxed as Royalty/FTS under India-Netherlands DTAA: ITAT [Read Order]")
Consultancy Services cannot be Treated as FISÂ Merely because Service Provider has used Substantial Technical Skill as per India-USA DTAA: ITAT [Read Order]
The Delhi Bench of Income Tax AppellateTribunal (ITAT) has held that the consultancy services could not be treated as Fee for Included Services (FIS) merely because the service provider has used...
![Consultancy Services cannot be Treated as FISÂ Merely because Service Provider has used Substantial Technical Skill as per India-USA DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Consultancy-Services-Treated-FIS-Merely-Service-Provider-Substantial-Technical-Skill-India-USA-DTAA-ITAT-taxscan.jpg "Consultancy Services cannot be Treated as FISÂ Merely because Service Provider has used Substantial Technical Skill as per India-USA DTAA: ITAT [Read Order]")
ITAT dismisses Appeal in view the Appointment of Interim Resolution Professional and terms u/s 17 of IBC with granting IRP liberty to file Necessary Application [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the powers of the Board of Directors shall stand suspended and the management of the affairs shall vest with the Interim...
![ITAT dismisses Appeal in view the Appointment of Interim Resolution Professional and terms u/s 17 of IBC with granting IRP liberty to file Necessary Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-ITAT-dismisses-appeal-appeal-Interim-Resolution-Professional-taxscan.jpg "ITAT dismisses Appeal in view the Appointment of Interim Resolution Professional and terms u/s 17 of IBC with granting IRP liberty to file Necessary Application [Read Order]")
Relief to Honda : ITAT Deletes Disallowance on Signage Expenses and Sale Tools Expenses [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) deleted the disallowances on signage expenses and sale tools expenses on the basis of decision of Tribunal in previous Assessment Year (AY). ...
![Relief to Honda : ITAT Deletes Disallowance on Signage Expenses and Sale Tools Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-Honda-ITAT-Disallowance-Expenses-Sale-Tools-Expenses-TAXSCAN.jpg "Relief to Honda : ITAT Deletes Disallowance on Signage Expenses and Sale Tools Expenses [Read Order]")