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
![No Reassessment of Income if Incriminating Articles Against Any Other Person is Found During Search Other Than Person Being Searched: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Reassessment-of-Income-if-Incriminating-Articles-Reassessment-Income-Other-Person-Incriminating-Articles-ITAT-Taxscan-1.jpg "No Reassessment of Income if Incriminating Articles Against Any Other Person is Found During Search Other Than Person Being Searched: ITAT [Read Order]")
No Reassessment of Income if Incriminating Articles Against Any "Other Person" is Found During Search Other Than Person Being Searched: ITAT [Read Order]
Quashing the Income Tax addition, the Delhi Bench of Income Tax Appellate Tribunal (ITAT), held that no reassessment of income under Section 147 of...
![Debts Claim Allowable Only if Nexus with Carrying on of Business or Trade is Established: ITAT Directs CIT(A) Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Debts-Claim-Allowable-Debts-Claim-Claim-Debts-Nexus-Carrying-on-of-Business-or-Trade-is-Established-Business-Trade-ITAT-Directs-CITA-Re-adjudication-ITAT-CITA-Re-adjudication-Taxscan.jpg "Debts Claim Allowable Only if Nexus with Carrying on of Business or Trade is Established: ITAT Directs CIT(A) Re-adjudication [Read Order]")
![Indexation Benefit against Cost of Acquisition shall be Available based on the Index of the Year in which Payments Actually Made: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Indexation-Benefit-Cost-Acquisition-Index-Year-Payments-ITAT-TAXSCAN.jpg "Indexation Benefit against Cost of Acquisition shall be Available based on the Index of the Year in which Payments Actually Made: ITAT [Read Order]")
![Separate PAN and Return not Needed when Receipts of Institution Included in Financial Statement of Controlling Entity: ITAT deletes Penalty u/s 68 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/PAN-Separate-PAN-Separate-PAN-and-Return-not-Needed-when-Receipts-of-Institution-Included-in-Financial-Statement-Statement-of-Controlling-Entity-Receipts-taxscan.jpeg "Separate PAN and Return not Needed when Receipts of Institution Included in Financial Statement of Controlling Entity: ITAT deletes Penalty u/s 68 of Income Tax Act [Read Order]")
![Relief to UT Starcom: Profit Income from sale of Software not in nature of Royalty Income and cannot be Attributed to Permanent Establishment in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-to-UT-Starcom-Profit-Income-from-sale-of-Software-nature-of-royalty-income-Attributed-to-Permanent-Establishment-in-India-ITAT-TAXSCAN.jpg "Relief to UT Starcom: Profit Income from sale of Software not in nature of Royalty Income and cannot be Attributed to Permanent Establishment in India: ITAT [Read Order]")
![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 Passing of Architectural Drawings to AOP Not ‘FIS’, doesn't satisfy 'make believe' under Article 12(4)(b) of India-USA DTAA: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that mere passing of project of specific architectural drawings and design with measurement did not amount to ‘make believe’ technical...
![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]")
Section 56(2)(viib) of Income Tax Act not Applicable to Share Premium Received from a Non-Resident Person: ITAT
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that Section 56 (2)(viib) of the Income Tax Act 1961 which are crucial in preventing tax evasion and ensuring fair taxes with regard...
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]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has ruled that start-up businesses can deduct all revenue expenses, even if the business has not commenced, and held that the expenses are...
![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]")