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
![Claim of Capital Gain Deduction u/s 54 of Income Tax Act towards Purchase of Two Adjacent and Joint Flats for the Purpose of one Residence Unit: ITAT Restores Matter to AO for Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Claim-of-Capital-Gain-Claim-Capital-Gain-Deduction-Income-Tax-Act-Income-Tax-Residence-Unit-ITAT-AO-taxscan.jpg "Claim of Capital Gain Deduction u/s 54 of Income Tax Act towards Purchase of Two Adjacent and Joint Flats for the Purpose of one Residence Unit: ITAT Restores Matter to AO for Verification [Read Order]")
Claim of Capital Gain Deduction u/s 54 of Income Tax Act towards Purchase of Two Adjacent and Joint Flats for the Purpose of one Residence Unit: ITAT Restores Matter to AO for Verification [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) restored the matter to the file of the Assessing Officer (AO) for verification and...
![Failure to substantiate genuineness of activities of Assessee Trust for getting Registration u/s 12A of Income Tax Act: ITAT remits matter back to CIT(E) for De-Novo Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-genuineness-Failure-to-substantiate-genuineness-of-activities-of-Assessee-genuineness-of-activities-Assessee-Trust-taxscan.jpg "Failure to substantiate genuineness of activities of Assessee Trust for getting Registration u/s 12A of Income Tax Act: ITAT remits matter back to CIT(E) for De-Novo Consideration [Read Order]")
![Licensing of Software Products of Microsoft in India by HP Services is not Taxable in India as Royalty u/s 9(1)(vi) and Article 12 of Indo US DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Licensing-of-Software-Products-Software-Products-Microsoft-India-HP-Services-ITAT-taxscan.jpg "Licensing of Software Products of Microsoft in India by HP Services is not Taxable in India as Royalty u/s 9(1)(vi) and Article 12 of Indo US DTAA: ITAT [Read Order]")
![Advance Payment for Purchase of Land and Deposit in Capital Gain Scheme Account Established: ITAT Dismisses Income Tax Depts Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Advance-Payment-for-Purchase-of-Land-Deposit-in-Capital-Gain-Scheme-Account-Established-Advance-Payment-TAXSCAN.jpg "Advance Payment for Purchase of Land and Deposit in Capital Gain Scheme Account Established: ITAT Dismisses Income Tax Depts Appeal [Read Order]")
![Books of Account & Vouchers are not required in 44AD return: ITAT Deletes Addition u/s 69A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Books-of-Account-Vouchers-Required-44AD-return-ITAT-Deletes-Income-Tax-Act-TAXSCAN.jpg "Books of Account & Vouchers are not required in 44AD return: ITAT Deletes Addition u/s 69A of Income Tax Act [Read Order]")
Claim of Deduction by Mistake against Other Property which was otherwise Considerable: ITAT Allows Deduction as to Cost of Improvement u/s 48(ii) [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has allowed the deduction as to cost of improvement under Section 48(ii) of Income Tax Act as the deduction has been claimed by mistake against...
![Claim of Deduction by Mistake against Other Property which was otherwise Considerable: ITAT Allows Deduction as to Cost of Improvement u/s 48(ii) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Claim-of-Deduction-by-Mistake-Property-otherwise-Considerable-ITAT-Allows-Deduction-Cost-of-Improvement-.jpg "Claim of Deduction by Mistake against Other Property which was otherwise Considerable: ITAT Allows Deduction as to Cost of Improvement u/s 48(ii) [Read Order]")
Disallowance cannot Exceed Exempt Income: ITAT upholds Deletion of Disallowance u/s 14A of Income Tax Act [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has upheld the deletion of disallowance under Section 14A of the Income Tax Act holding that the disallowance could not exceed the exempt...
![Disallowance cannot Exceed Exempt Income: ITAT upholds Deletion of Disallowance u/s 14A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Disallowance-cannot-Exceed-Exempt-Income-ITAT-upholds-Deletion-of-Disallowance-Exempt-Income-Deletion-of-Disallowance-Income-Tax-Act-Disallowance-Income-ITAT-under-section-14A-of-Income-Tax-Act.jpg "Disallowance cannot Exceed Exempt Income: ITAT upholds Deletion of Disallowance u/s 14A of Income Tax Act [Read Order]")
FTS and Interest Income earned from joint venture Indian company shall be taxed as per order passed TDS officer u/s 195 of Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench held that the Fee for Technical Service (FTS) and interest income earned from the joint venture Indian company should be taxed as per the order...
![FTS and Interest Income earned from joint venture Indian company shall be taxed as per order passed TDS officer u/s 195 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/FTS-and-Interest-Income-earned-joint-venture-Indian-company-taxed-as-per-order-passed-TDS-officer-Income-Tax-Act-ITAT-TAXSCAN.jpg "FTS and Interest Income earned from joint venture Indian company shall be taxed as per order passed TDS officer u/s 195 of Income Tax Act: ITAT [Read Order]")
![Notice for hearings sent to wrong address: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Notice-wrong-address-ITAT-Readjudication-taxscan.jpg "Notice for hearings sent to wrong address: ITAT directs Readjudication [Read Order]")
No Income Tax Addition can be made in the Absence of Incriminating Materials in respect of Unabated Assessment: ITAT Allows Assessee's Appeal [Read Order]
The Delhi Bench of Income tax Appellate Tribunal (ITAT) held that the addition made towards cash deposit in bank account were made recuperation of any incriminating material found during the course...
![No Income Tax Addition can be made in the Absence of Incriminating Materials in respect of Unabated Assessment: ITAT Allows Assessees Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Income-Tax-Addition-Absence-of-Incriminating-Materials-Unabated-Assessment-ITAT-Allows-Assessees-Appeal-taxscan.jpg "No Income Tax Addition can be made in the Absence of Incriminating Materials in respect of Unabated Assessment: ITAT Allows Assessees Appeal [Read Order]")
Non-submission of Challan to Prove Payment of Sales Tax : ITAT Directs to Submit Documents Within 6 Months [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) ordered the assessee to submit the challan proving the payment of sales tax and the relevant order of the VAT assessment along with the demand...
![Non-submission of Challan to Prove Payment of Sales Tax : ITAT Directs to Submit Documents Within 6 Months [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Non-submission-of-Challan-Payment-of-Sales-Tax-Sales-Tax-ITAT-Submit-Documents-VAT.jpg "Non-submission of Challan to Prove Payment of Sales Tax : ITAT Directs to Submit Documents Within 6 Months [Read Order]")
Rejection to Claim of Exemption u/s 80G of Income Tax Act by Charitable Trust due to Failure to Respond to Notice Issued: ITAT restores matter to CIT(E) for Re-adjudication [Read Order]
The Delhi Bench of Income tax Appellate Tribunal (ITAT) held that assessee has sufficient cause in not responding to the notices issued by the Commissioner of Income Tax (Exemption) [CIT(E)], thus...
![Rejection to Claim of Exemption u/s 80G of Income Tax Act by Charitable Trust due to Failure to Respond to Notice Issued: ITAT restores matter to CIT(E) for Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Rejection-to-Claim-of-Exemption-Income-Tax-Act-by-Charitable-Trust-due-to-Failure-to-Respond-to-Notice-Issued-ITAT-Restores-Matter-to-CITE-for-Re-adjudication-TAXSCAN.jpg "Rejection to Claim of Exemption u/s 80G of Income Tax Act by Charitable Trust due to Failure to Respond to Notice Issued: ITAT restores matter to CIT(E) for Re-adjudication [Read Order]")