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
![Payment of Commission to Foreign Agents for Procurement of Orders does not Fall under Technical, Managerial or Consultancy Services: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Payment-of-Commission-Foreign-Agents-Procurement-of-Orders-Managerial-Consultancy-Services-taxscan.jpg "Payment of Commission to Foreign Agents for Procurement of Orders does not Fall under Technical, Managerial or Consultancy Services: ITAT [Read Order]")
Payment of Commission to Foreign Agents for Procurement of Orders does not Fall under Technical, Managerial or Consultancy Services: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the commission paid to foreign agents for procurement of orders do not fall under...
![Obligation of Taxpayer is fulfilled when he establishes Identity, Credit Worthiness and Genuineness of Transaction concerning Unexplained Income u/s 68: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Obligation-of-Taxpayer-establishes-Identity-Credit-Worthiness-Genuineness-of-Transaction-concerning-Unexplained-Income-ITAT-TAXSCAN.jpg "Obligation of Taxpayer is fulfilled when he establishes Identity, Credit Worthiness and Genuineness of Transaction concerning Unexplained Income u/s 68: ITAT [Read Order]")
![AO should not Resort to Adhoc Disallowance: ITAT Deletes Addition based on Adhoc Disallowance out of Staff Welfare Expenses [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/AO-Resort-Adhoc-Disallowance-ITAT-Adhoc-Staff-Welfare-Expenses-TAXSCAN.jpg "AO should not Resort to Adhoc Disallowance: ITAT Deletes Addition based on Adhoc Disallowance out of Staff Welfare Expenses [Read Order]")
![Receipts from Reselling of Hardware and software packages are not Royalty under India-Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Receipts-Reselling-Hardware-software-packages-Royalty-India-Singapore-DTAA-ITAT-TAXSCAN.jpg "Receipts from Reselling of Hardware and software packages are not Royalty under India-Singapore DTAA: ITAT [Read Order]")
![Addition Made by Tax Authorities Was Not Sustainable as Assessee Did Not Claim Job Charges: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Addition-Tax-Authorities-Assessee-Claim-Job-Charges-ITAT-TAXSCAN.jpg "Addition Made by Tax Authorities Was Not Sustainable as Assessee Did Not Claim Job Charges: ITAT [Read Order]")
ITAT directs to file separate Rectification Application for Several Intimations pertaining to different Financial years for charging late fee on belatedly filed TDS Return [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench has directed to file separate rectification application for several intimation pertaining to different financial years for charging late fee on...
![ITAT directs to file separate Rectification Application for Several Intimations pertaining to different Financial years for charging late fee on belatedly filed TDS Return [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-Rectification-Application-several-intimations-financial-years-late-fee-on-belatedly-filed-TDS-Return-TDS-Return-TDS-late-fee-taxscan.jpg "ITAT directs to file separate Rectification Application for Several Intimations pertaining to different Financial years for charging late fee on belatedly filed TDS Return [Read Order]")
ITAT Quashes Assessment Under Section 153C of Income Tax Act Due to Lack of Valid Grounds and Corroborative Evidence [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has quashed an assessment under Section 153C of the Income Tax Act, 1961, against an assessee due to lack of valid grounds and...
![ITAT Quashes Assessment Under Section 153C of Income Tax Act Due to Lack of Valid Grounds and Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-Quashes-Assessment-ITAT-Assessment-Income-Tax-Act-Income-Tax-Corroborative-Evidence-Evidence-Taxscan.jpg "ITAT Quashes Assessment Under Section 153C of Income Tax Act Due to Lack of Valid Grounds and Corroborative Evidence [Read Order]")
ITAT quashes GP Ratio Application on Gross Receipts in Absence of Suppression or Discrepancy, upholds Addition of Unexplained Expenditure u/s 69C of IT Act as Negotiations Not Proved
The Income Tax Appellate Tribunal (ITAT), Delhi bench has quashed the rejection of books of accounts of the assessee and the Gross Profit (GP) Ratio application on Gross Receipts in the absence of...
Set Back to MTS: ITAT Orders Fresh Adjudication on Initiation of Action u/s 154 of Income Tax Act on Basis of Shortfall in TDS under Form 3CD [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that It is not in dispute that the Assessing Officer proceeded to initiate action under Section 154 of the Income Tax Act, 1961 on the...
![Set Back to MTS: ITAT Orders Fresh Adjudication on Initiation of Action u/s 154 of Income Tax Act on Basis of Shortfall in TDS under Form 3CD [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/MTS-ITAT-Orders-Fresh-Adjudication-on-Initiation-of-Action-Income-Tax-Act-Fresh-Adjudication-on-Initiation-of-Action-TDS-under-Form-3CD-Form-3CD-taxscan.jpg "Set Back to MTS: ITAT Orders Fresh Adjudication on Initiation of Action u/s 154 of Income Tax Act on Basis of Shortfall in TDS under Form 3CD [Read Order]")
Restriction Imposed on AO in Accepting New Claim otherwise than Through Return or Revised Return of Income not Applicable to Higher Appellate Authorities: ITAT Allows Deduction u/s 54 of Income Tax Act [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has allowed the deduction under Section 54 of the Income Tax Act holding that the restrictions on AO in accepting new claims otherwise than...
![Restriction Imposed on AO in Accepting New Claim otherwise than Through Return or Revised Return of Income not Applicable to Higher Appellate Authorities: ITAT Allows Deduction u/s 54 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Restriction-Imposed-on-AO-in-Accepting-New-Claim-otherwise-than-Through-Return-Revised-Return-of-Income-Higher-Appellate-Authorities-ITAT-Allows-Deduction-Income-Tax-Act-Income-Tax-taxscan.jpg "Restriction Imposed on AO in Accepting New Claim otherwise than Through Return or Revised Return of Income not Applicable to Higher Appellate Authorities: ITAT Allows Deduction u/s 54 of Income Tax Act [Read Order]")
Addition cannot be Made and Sustained by Invoking the Deeming Provision of Section 68 of the Income Tax Act: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the addition could not be made and sustained by invoking the deeming provision of Section 68 of the Income Tax Act 1961. The...
![Addition cannot be Made and Sustained by Invoking the Deeming Provision of Section 68 of the Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Addition-Invoking-the-Deeming-Provision-Income-Tax-Act-ITAT-Income-Tax-Deeming-Provision-taxscan.jpg "Addition cannot be Made and Sustained by Invoking the Deeming Provision of Section 68 of the Income Tax Act: ITAT [Read Order]")
ITAT Dismisses Income Tax Dept Appeal for Lack of Valid Approval in Reassessment Proceedings [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has dismissed an appeal filed by the Income Tax Department (ITD) against an order of the Commissioner of Income Tax (Appeals) (CIT(A))...
![ITAT Dismisses Income Tax Dept Appeal for Lack of Valid Approval in Reassessment Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-Dismisses-Income-Tax-Dept-Appeal-ITAT-Income-Tax-Department-Appeal-Lack-of-Valid-Approval-in-Reassessment-Proceedings-Reassessment-Proceedings-Reassessment-Taxscan.jpg "ITAT Dismisses Income Tax Dept Appeal for Lack of Valid Approval in Reassessment Proceedings [Read Order]")