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
![TDS reflected in form 26AS for assessment year shall be allowed, if ROI and TDS are correctly filed: ITAT directs AO to verify claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/TDS-form-26AS-assessment-year-ROI-ITAT-directs-AO-claim-taxsan.jpg "TDS reflected in form 26AS for assessment year shall be allowed, if ROI and TDS are correctly filed: ITAT directs AO to verify claim [Read Order]")
TDS reflected in form 26AS for assessment year shall be allowed, if ROI and TDS are correctly filed: ITAT directs AO to verify claim [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled that Tax Deduction at Source in form 26AS for assessment year should be...
![Internal CUP is the most appropriate method for Undertaking the Determination of Arm’s Length Price: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Internal-CUP-is-the-most-appropriate-method-for-Undertaking-the-Determination-of-Arms-Length-Price-ITAT-TAXSCAN.jpg "Internal CUP is the most appropriate method for Undertaking the Determination of Arm’s Length Price: ITAT [Read Order]")
![ITAT dismisses Appeal as Defective due to Continuous Absence by assessee during Appellate Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-dismisses-Appeal-ITAT-Appeal-Appellate-Proceedings-Defective-due-to-Continuous-Absence-by-assessee-Absence-by-assessee-Taxscan.jpg "ITAT dismisses Appeal as Defective due to Continuous Absence by assessee during Appellate Proceedings [Read Order]")
![Penalty u/s 272A(1)(d)Â Income Tax Act shall not levied if Reasonable Cause for Non-Compliance of Statutory Notices: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-Income-Tax-Act-Income-Tax-Reasonable-Cause-Non-Compliance-of-Statutory-Notices-Non-Compliance-Statutory-Notices-ITAT-Taxscan.jpg "Penalty u/s 272A(1)(d)Â Income Tax Act shall not levied if Reasonable Cause for Non-Compliance of Statutory Notices: ITAT [Read Order]")
![Business Service Charges paid to Associate Concern for providing HR related Services shall not be disallowed :ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Business-Service-Charges-Associate-Concern-HR-services-disallow-ITAT-taxscan.jpg "Business Service Charges paid to Associate Concern for providing HR related Services shall not be disallowed :ITAT [Read Order]")
 No addition can be made on Expenses incurred for Purchases of liquor from Licensed Suppliers :ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled that no addition could be made on expenses incurred for purchase of liquor from liquor from licensed suppliers . The assessee...
![ No addition can be made on Expenses incurred for Purchases of liquor from Licensed Suppliers :ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-addition-can-be-made-on-Expenses-incurred-for-Purchases-of-liquor-from-Licensed-Suppliers-ITAT-TAXSCAN.jpg " No addition can be made on Expenses incurred for Purchases of liquor from Licensed Suppliers :ITAT [Read Order]")
![No addition can be made on account of Fabrication Charges paid to Small Time Workers: ITAT[Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-addition-can-be-made-on-account-of-Fabrication-Charges-paid-to-Small-Time-Workers-ITAT-TAXSCAN.jpg "No addition can be made on account of Fabrication Charges paid to Small Time Workers: ITAT[Read Order]")
No addition can be made on Immovable Property purchased out of Gifts received from Relatives: ITAT directs Re-adjudication [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) ruled that no addition could be made on immovable property purchased out of gifts received from relatives. Therefore, the bench directs...
![No addition can be made on Immovable Property purchased out of Gifts received from Relatives: ITAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/NOADDI1.jpg "No addition can be made on Immovable Property purchased out of Gifts received from Relatives: ITAT directs Re-adjudication [Read Order]")
Cash Deposited in Bank Accounts during Demonetization Period reflected in Books of Account of Company: ITAT deletes Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT), while deleting the addition made by the Assessing officer (AO), determined that the cash deposited in bank accounts during the...
![Cash Deposited in Bank Accounts during Demonetization Period reflected in Books of Account of Company: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Cash-Deposited-Bank-Accounts-Demonetization-Period-Demonetization-Books-of-Account-of-Company-Books-of-Account-ITAT-deletes-Addition-ITAT-Addition-taxscan.jpg "Cash Deposited in Bank Accounts during Demonetization Period reflected in Books of Account of Company: ITAT deletes Addition [Read Order]")
Pre-Operative Expenses of Developing Business Activities shall not be disallowed: ITAT Grant Relief to Honda Access [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) while granting relief to Honda Access held that pre -operative expenses of developing business activities should not be disallowed. The...
![Pre-Operative Expenses of Developing Business Activities shall not be disallowed: ITAT Grant Relief to Honda Access [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Pre-Operative-Expenses-Development-Business-Activities-disallowance-ITAT-Honda-Access-Relief-taxscan.jpg "Pre-Operative Expenses of Developing Business Activities shall not be disallowed: ITAT Grant Relief to Honda Access [Read Order]")
Violation of Procedural Norms does not Extinguish Substantial Right of Claiming Credit of FTC u/s 90 of Income Tax Act: ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the violation of procedural norms does not extinguish the substantial right of claiming the credit of Foreign Tax Credit...
![Violation of Procedural Norms does not Extinguish Substantial Right of Claiming Credit of FTC u/s 90 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Violation-of-Procedural-Norms-Substantial-Right-of-Claiming-Credit-of-FTC-FTC-Income-Tax-Credit-of-FTC-Income-Tax-Act-Income-Tax-ITAT-taxscan.jpg "Violation of Procedural Norms does not Extinguish Substantial Right of Claiming Credit of FTC u/s 90 of Income Tax Act: ITAT [Read Order]")
Cost of Goods Cannot be Included in Denominator of PLI while Computing Net Profit Margin u/s 10(B)(1)(e) of Income Tax Act: ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the cost of goods cannot be included in the part of Profit Level Indicator (PLI) while computing the net profit margin under...
![Cost of Goods Cannot be Included in Denominator of PLI while Computing Net Profit Margin u/s 10(B)(1)(e) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Factory-Gate-Place-of-Removal-Cost-of-Transportation-Transportation-Price-of-Goods-Assessable-Value-CESTAT-excise-customs-service-tax-Taxscan.jpg "Cost of Goods Cannot be Included in Denominator of PLI while Computing Net Profit Margin u/s 10(B)(1)(e) of Income Tax Act: ITAT [Read Order]")