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
![Voluntary Deposit of tax shall not be considered as Admission of Guilt before receiving notice u/s 148 of Income Tax Act: ITAT deletes penalty u/s 271 (1) (c) I.T. Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Voluntary-Deposit-of-tax-considered-as-Admission-of-Guilt-before-receiving-notice-Income-Tax-Act-ITAT-deletes-penalty-I.T.Act-TAXSCAN.jpg "Voluntary Deposit of tax shall not be considered as Admission of Guilt before receiving notice u/s 148 of Income Tax Act: ITAT deletes penalty u/s 271 (1) (c) I.T. Act [Read Order]")
Voluntary Deposit of tax shall not be considered as Admission of Guilt before receiving notice u/s 148 of Income Tax Act: ITAT deletes penalty u/s 271 (1) (c) I.T. Act [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that voluntary deposit of tax should not be considered as admission of guilt before...
![Failure to produce Book of accounts during Assessment Proceedings due to communication gap between Assessees Representative and Company: ITAT directs Re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-to-produce-Book-accounts-Assessment-Proceedings-communication-between-Assessees-Representative-Company-ITAT-directs-Re-adjudication-TAXSCAN.jpg "Failure to produce Book of accounts during Assessment Proceedings due to communication gap between Assessees Representative and Company: ITAT directs Re adjudication [Read Order]")
![Notices for Fixing Date of Hearing sent on Incorrect Email Address: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Notices-for-Fixing-Date-of-Hearing-sent-on-Incorrect-Email-Address-ITAT-Directs-Re-adjudication-TAXSCAN.jpg "Notices for Fixing Date of Hearing sent on Incorrect Email Address: ITAT Directs Re-adjudication [Read Order]")
![Action taken by AO cannot be treated as prejudicial to the interest of revenue unless it is unsustainable in Law: ITAT quashes Revision Order for lack of Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/AO-Action-taken-by-AO-Action-taken-by-AO-cannot-be-treated-as-prejudicial-to-the-interest-of-revenue-ITAT-taxscan.jpg "Action taken by AO cannot be treated as prejudicial to the interest of revenue unless it is unsustainable in Law: ITAT quashes Revision Order for lack of Jurisdiction [Read Order]")
![Non-Consideration of Sale Deed to determine Nature of Sold Land as Agricultural: ITAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Non-Consideration-Sale-Deed-determine-Nature-Sold-Land-Agricultural-ITAT-directs-Re-adjudication-taxscan.jpg "Non-Consideration of Sale Deed to determine Nature of Sold Land as Agricultural: ITAT directs Re-adjudication [Read Order]")
Power of Revision u/s 263 of Income Tax Act can't be exercised when there is Proper Enquiry made by AO: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the power of revision under Section 263 of the Income Tax Act, 1961 cannot be exercised when there is proper enquiry made by the...
![Power of Revision u/s 263 of Income Tax Act cant be exercised when there is Proper Enquiry made by AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Power-of-Revision-Income-Tax-Act-exercised-there-is-Proper-Enquiry-by-AO-ITAT-TAXSCAN.jpg "Power of Revision u/s 263 of Income Tax Act cant be exercised when there is Proper Enquiry made by AO: ITAT [Read Order]")
Maintenance Charges received from Corporate Members are Governed by Principle of Mutuality Exempted from Tax: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the maintenance charges received from corporate members are governed by principle of mutuality and are exempted from tax. The...
![Maintenance Charges received from Corporate Members are Governed by Principle of Mutuality Exempted from Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Maintenance-Charges-corporate-members-Governed-Principle-of-Mutuality-Exempted-Tax-ITAT-taxscan.jpg "Maintenance Charges received from Corporate Members are Governed by Principle of Mutuality Exempted from Tax: ITAT [Read Order]")
No TDS applicable u/s 194C of Income Tax Act towards Casual labour expenses incurred for Road Construction, Crane Hiring and Site Machine Shifting: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench held that no Tax Deduction at Source (TDS)Â applicable under Section 194C of the Income Tax Act, 1961 towards the casual labour expenses incurred...
![No TDS applicable u/s 194C of Income Tax Act towards Casual labour expenses incurred for Road Construction, Crane Hiring and Site Machine Shifting: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-TDS-Income-Tax-Act-Casual-labour-expenses-Road-Construction-Crane-Hiring-Site-Machine-Shifting-ITAT-TAXSCAN.jpg "No TDS applicable u/s 194C of Income Tax Act towards Casual labour expenses incurred for Road Construction, Crane Hiring and Site Machine Shifting: ITAT [Read Order]")
Payment made by Assessee as Shareholder of Company for Construction of Building on a plot shall not be Unexplained Investment u/s. 69 of I.T Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench held that payment made by the assessee as shareholder of the company for construction of building on a plot should not be unexplained under...
![Payment made by Assessee as Shareholder of Company for Construction of Building on a plot shall not be Unexplained Investment u/s. 69 of I.T Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Payment-assessee-shareholder-company-for-construction-building-plot-unexplained-investment-I.T-Act-ITAT-TAXSCAN.jpeg "Payment made by Assessee as Shareholder of Company for Construction of Building on a plot shall not be Unexplained Investment u/s. 69 of I.T Act: ITAT [Read Order]")
Receipts from Indian Hotel Owners towards Centralized Services provided by Westin Hotel Management are not taxable in India as FTS/FIS: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench held that receipts from Indian Hotel Owners towards the centralized services provided by Westin Hotel Management are not taxable in India as...
![Receipts from Indian Hotel Owners towards Centralized Services provided by Westin Hotel Management are not taxable in India as FTS/FIS: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Receipts-from-Indian-Hotel-Owners-towards-Centralized-Services-Receipts-from-Indian-Hotel-Owners-Centralized-Servic-Westin-Hotel-Management-FTS-FIS-ITAT-taxscan.jpg "Receipts from Indian Hotel Owners towards Centralized Services provided by Westin Hotel Management are not taxable in India as FTS/FIS: ITAT [Read Order]")
Failure to Furnish Purchaser Company Confirmation and Documentary Evidence on Conveyance Deed: ITAT upholds Addition on Capital Gain on Slump Sale of Sugar Unit [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has upheld the addition of capital gain on slump sale of sugar unit on failure to furnish purchaser company confirmation and documentary...
![Failure to Furnish Purchaser Company Confirmation and Documentary Evidence on Conveyance Deed: ITAT upholds Addition on Capital Gain on Slump Sale of Sugar Unit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-to-Furnish-Purchaser-Company-Confirmation-and-Documentary-Evidence-on-Conveyance-Deed-ITAT-upholds-Addition-on-Capital-Gain-on-Slump-Sale-of-Sugar-Unit-TAXSCAN-.jpg "Failure to Furnish Purchaser Company Confirmation and Documentary Evidence on Conveyance Deed: ITAT upholds Addition on Capital Gain on Slump Sale of Sugar Unit [Read Order]")
ITAT deletes Penalty u/s 271AAA of Income Tax Act Due to Lack of Opportunity to Explain Undisclosed Income Source During Search Proceedings [Read Order]
The Income Tax Appellate Tribunal (ITAT ) Delhi bench deleted the penalty under section 271AAA of the Income Tax Act, 1961 due to lack of opportunity to explain the undisclosed income source during...
![ITAT deletes Penalty u/s 271AAA of Income Tax Act Due to Lack of Opportunity to Explain Undisclosed Income Source During Search Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-deletes-Income-Tax-Act-Due-to-Lack-of-Opportunity-to-Explain-Undisclosed-Income-Source-During-Search-Proceedings-TAXSCAN.jpg "ITAT deletes Penalty u/s 271AAA of Income Tax Act Due to Lack of Opportunity to Explain Undisclosed Income Source During Search Proceedings [Read Order]")