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
![Provision of Section 269SS and 269T of Income Tax Act imposes Statutory Liability and cant be stated as a Mere Technical Violation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Provision-Income-Tax-Act-Statutory-Liability-stated-Mere-Technical-Violation-ITAT-TAXSCAN.jpg "Provision of Section 269SS and 269T of Income Tax Act imposes Statutory Liability and cant be stated as a Mere Technical Violation: ITAT [Read Order]")
Provision of Section 269SS and 269T of Income Tax Act imposes Statutory Liability and can't be stated as a Mere Technical Violation: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the provision of Section 269SS and 269T of the Income Tax Act, 1961 imposed...
![Receipt from Support Services cannot be Treated as FIS under Article 12(4)(b) of India -USA DTAA: ITAT Deletes Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Receipt-from-Support-Services-Treated-as-FIS-under-India-USA-DTAA-ITAT-Income-Tax-TAXSCAN.jpg "Receipt from Support Services cannot be Treated as FIS under Article 12(4)(b) of India -USA DTAA: ITAT Deletes Income Tax Addition [Read Order]")
![Maintenance of Cash of company at Residence mixed with Cash of Family Members during Search Proceeding: ITAT Deletes Addition u/s 69A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Maintenance-Cash-of-company-Residence-mixed-Cash-of-Family-Members-Search-Proceeding-ITAT-Deletes-Income-Tax-Act-TAXSCAN.jpg "Maintenance of Cash of company at Residence mixed with Cash of Family Members during Search Proceeding: ITAT Deletes Addition u/s 69A of Income Tax Act [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]](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]")
![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]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the licensing of the software products of Microsoft in India by HP Services is not taxable in India as royalty under Section...
![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 Dept's Appeal [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that advance payment made for the purchase of land stand establish as the same was through a banking channels and the bank certificate of...
![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]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the addition under Section 69A of the Income Tax Act 1961, holding that the books of account and vouchers were not required in...
![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]")