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
![Mere Estimation by DVO is no Justification for Adopting Fair Market Value: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Mere-Estimation-by-DVO-Justification-for-Adopting-Fair-Market-Value-ITAT-TAXSCAN.jpg "Mere Estimation by DVO is no Justification for Adopting Fair Market Value: ITAT [Read Order]")
Mere Estimation by DVO is no Justification for Adopting Fair Market Value: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that there is no justification for adopting a lower Fair Market Value (FMV) in the...
![Mere Passing of Architectural Drawings to AOP Not ‘FIS’, doesnt satisfy make believe under Article 12(4)(b) of India-USA DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Mere-Architectural-Drawings-AOP-believe-India-USA-DTAA-ITAT-TAXSCAN.jpg "Mere Passing of Architectural Drawings to AOP Not ‘FIS’, doesnt satisfy make believe under Article 12(4)(b) of India-USA DTAA: ITAT [Read Order]")
![Start-up Businesses Can Deduct All Revenue Expenses, Even If business has not commenced u/s 30(1) and 37(1) of IT Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Revenue-Expenses-Start-up-Businesses-If-business-IT-Act-ITAT-taxscan.jpg "Start-up Businesses Can Deduct All Revenue Expenses, Even If business has not commenced u/s 30(1) and 37(1) of IT Act: ITAT [Read Order]")
![Actual Sale Consideration to be taken as Basis for Computing Long-Term Capital Gain: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Actual-Sale-Sale-Actual-Sale-Consideration-Consideration-ITAT-taxscan.jpg "Actual Sale Consideration to be taken as Basis for Computing Long-Term Capital Gain: ITAT [Read Order]")
Date of Deposit of PF Payment Allows Extension for Due Date being a Holiday: ITAT directs AO for Re-Examination [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that if the last date for depositing of payment of Provident Fund (PF) is a holiday and the payment is made on the next date, the same...
![Date of Deposit of PF Payment Allows Extension for Due Date being a Holiday: ITAT directs AO for Re-Examination [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Date-of-Deposit-of-PF-Payment-Deposit-of-PF-Payment-Deposit-PF-PF-Payment-Date-of-Deposit-of-PF-Payment-Allows-Extension-for-Due-Date-being-a-Holiday-ITAT-Taxscan.jpg "Date of Deposit of PF Payment Allows Extension for Due Date being a Holiday: ITAT directs AO for Re-Examination [Read Order]")
Deduction on Employees' PF Contribution can be Claim Even if Payment was made After Due Date as per S. 36(1)(va) of Income Tax Act: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has ruled that employers can claim a deduction on employees' PF contributions even if the payment was made after the due date. The ITAT...
![Deduction on Employees PF Contribution can be Claim Even if Payment was made After Due Date as per S. 36(1)(va) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Deduction-on-Employees-PF-Contribution-Payment-Due-Date-Deduction-Income-Tax-Act-ITAT-taxscan.jpg "Deduction on Employees PF Contribution can be Claim Even if Payment was made After Due Date as per S. 36(1)(va) of Income Tax Act: ITAT [Read Order]")
Sub-contracting Charges Not Taxable in India if No Technical Knowledge Transferred: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has ruled that sub-contracting charges are not taxable in India if no technical knowledge is transferred to the Indian entity and held that...
![Sub-contracting Charges Not Taxable in India if No Technical Knowledge Transferred: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Sub-contracting-Charges-Not-Taxable-in-India-Technical-Knowledge-Transferred-ITAT-TAXSCAN.jpg "Sub-contracting Charges Not Taxable in India if No Technical Knowledge Transferred: ITAT [Read Order]")
No Addition can be Made on Different Rates Booked By Real Estate Broker for Selling Property between Different Buyers: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that addition should not be made on different rates booked by real estate brokers for selling property between the different buyers. ...
![No Addition can be Made on Different Rates Booked By Real Estate Broker for Selling Property between Different Buyers: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Addition-can-be-Made-on-Different-Rates-Booked-By-Real-Estate-Broker-Addition-Real-Estate-Broker-Selling-Property-between-Different-Buyers-ITAT-Taxscan.jpg "No Addition can be Made on Different Rates Booked By Real Estate Broker for Selling Property between Different Buyers: ITAT [Read Order]")
Receipts from Provision of Disaster Recovery Up-Linking Services and Disaster Recovery Play-Out Services are not FTS under India-Singapore DTAA: ITAT deletes Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that receipts from provision of Disaster Recovery Up-Linking Services and disaster recovery play-out services are not Fee for Technical...
![Receipts from Provision of Disaster Recovery Up-Linking Services and Disaster Recovery Play-Out Services are not FTS under India-Singapore DTAA: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Receipts-Receipts-from-Provision-of-Disaster-Recovery-Up-Linking-Services-Disaster-Recovery-Play-Out-Services-India-Singapore-DTAA-DTAA-ITAT-deletes-Addition-ITAT-Taxscan.jpg "Receipts from Provision of Disaster Recovery Up-Linking Services and Disaster Recovery Play-Out Services are not FTS under India-Singapore DTAA: ITAT deletes Addition [Read Order]")
Receipts from Disaster Recovery Up-Linking Services are not Royalty: ITAT deletes Addition [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that receipts from disaster recovery up-linking services are not Royalty. Therefore the bench deleted the addition made by the assessing...
![Receipts from Disaster Recovery Up-Linking Services are not Royalty: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-deletes-Addition-Receipts-Disaster-Recovery-Up-Linking-Services-Disaster-Recovery-Receipts-from-Disaster-Recovery-Up-Linking-Services-are-not-Royalty-ITAT-Taxscan.jpg "Receipts from Disaster Recovery Up-Linking Services are not Royalty: ITAT deletes Addition [Read Order]")
Application for Registration u/s 12AA of Income Tax Act shall not denied on Absence of Dissolution Clause in Trust Deed: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that application for registration under Section 12AA of Income Tax Act ,1961 should not be denied in absence of dissolution clause in trust...
![Application for Registration u/s 12AA of Income Tax Act shall not denied on Absence of Dissolution Clause in Trust Deed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Application-for-Registration-Income-Tax-Act-Dissolution-Clause-Dissolution-Clause-in-Trust-Deed-ITAT-taxscan.jpg "Application for Registration u/s 12AA of Income Tax Act shall not denied on Absence of Dissolution Clause in Trust Deed: ITAT [Read Order]")