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
![Re-assessment Order u/s 147 of Income Tax Act in the Name of Non-existing Entity is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Re-assessment-Order-Income-Tax-Act-Non-existing-Entity-Re-assessment-ITAT-taxscan.jpg "Re-assessment Order u/s 147 of Income Tax Act in the Name of Non-existing Entity is Invalid: ITAT [Read Order]")
Re-assessment Order u/s 147 of Income Tax Act in the Name of Non-existing Entity is Invalid: ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the re-assessment order under section 147 of the Income Tax Act,1961 in the...
![Re-assessment u/s 147 of Income Tax Act After Expiry of Four years from End of Relevant Year of Assessment is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Re-assessment-Income-Tax-Act-After-Expiry-of-Four-years-from-End-of-Relevant-Year-of-Assessment-is-Invalid-ITAT-TAXSCAN.jpg "Re-assessment u/s 147 of Income Tax Act After Expiry of Four years from End of Relevant Year of Assessment is Invalid: ITAT [Read Order]")
![No addition can be made on assessee, if ownership of Jewellery belongs to Family Members: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-addition-can-be-made-on-assessee-addition-assessee-ownership-of-Jewellery-belongs-to-Family-Members-ownership-of-Jewellery-ITAT-Taxscan.jpg "No addition can be made on assessee, if ownership of Jewellery belongs to Family Members: ITAT [Read Order]")
![ITAT quashes Reassessment Proceedings Initiated by Assessing Officer without having Tangible Materials [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-quashes-Reassessment-Proceedings-Assessing-Officer-Tangible-Materials-Assessing-Officer-without-having-Tangible-Materials-Reassessment-Proceedings-taxscan.jpg "ITAT quashes Reassessment Proceedings Initiated by Assessing Officer without having Tangible Materials [Read Order]")
![No Penalty shall be Levied on Grounds of Non-Auditing of Accounts if Bonafidely Claims Exemption u/s 11 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Penalty-shall-be-Levied-on-Grounds-of-Non-Auditing-of-Accounts-if-Bonafidely-Claims-Exemption-Income-Tax-Act-ITAT-TAXSCAN.jpg "No Penalty shall be Levied on Grounds of Non-Auditing of Accounts if Bonafidely Claims Exemption u/s 11 of Income Tax Act: ITAT [Read Order]")
Expenses Incurred by PE to be Set Off in Legal Expenses Against Interest Income: ITAT deletes Disallowance [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT) deleted disallowance in the matter of expenses incurred by the Permanent Establishment (PE) to be set off in legal expenses against the...
![Expenses Incurred by PE to be Set Off in Legal Expenses Against Interest Income: ITAT deletes Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Expenses-Incurred-by-PE-to-be-Set-Off-in-Legal-Expenses-Against-Interest-Income-ITAT-deletes-Disallowance-TAXSCAN.jpg "Expenses Incurred by PE to be Set Off in Legal Expenses Against Interest Income: ITAT deletes Disallowance [Read Order]")
Amount Received as Reimbursement of Service Tax not Includible in Gross Turnover for Purpose of Computing Taxable Income u/s 44BB of Income Tax Act: ITAT [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT), ruled that the amount received as reimbursement of service tax not includible in gross turnover for purpose of computing taxable...
![Amount Received as Reimbursement of Service Tax not Includible in Gross Turnover for Purpose of Computing Taxable Income u/s 44BB of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Amount-Received-Reimbursement-Service-Tax-Reimbursement-of-Service-Tax-Gross-Turnover-Computing-Taxable-Income-Taxable-Income-Taxable-Income-Tax-Act-taxscan.jpg "Amount Received as Reimbursement of Service Tax not Includible in Gross Turnover for Purpose of Computing Taxable Income u/s 44BB of Income Tax Act: ITAT [Read Order]")
Revenue Earned by Non-Resident Assessee on Sale of a Copyrighted Article is not like Royalty: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the revenue earned by a non-resident assessee on the sale of a copyrighted article is not like royalty. The Revenue challenged...
![Revenue Earned by Non-Resident Assessee on Sale of a Copyrighted Article is not like Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Revenue-Earned-by-Non-Resident-Assessee-Sale-of-a-Copyrighted-Article-Royalty-Non-Resident-Assessee-Non-Resident-Assessee-on-Sale-of-a-Copyrighted-Article-ITAT.jpg "Revenue Earned by Non-Resident Assessee on Sale of a Copyrighted Article is not like Royalty: ITAT [Read Order]")
Revenue Received for Seismic Data Acquisition, Mining Projects are not FTS, Taxable u/s 44B of Income Tax Act: ITAT [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT), observed that the revenue received on account of provision of facilities and services of seismic data acquisition and mining services...
![Revenue Received for Seismic Data Acquisition, Mining Projects are not FTS, Taxable u/s 44B of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Revenue-Received-for-Seismic-Data-Acquisition-Mining-Projects-are-not-FTS-Seismic-Data-Acquisition-Income-Tax-Act-ITAT-taxscan.jpg "Revenue Received for Seismic Data Acquisition, Mining Projects are not FTS, Taxable u/s 44B of Income Tax Act: ITAT [Read Order]")
Utilisation of Travel Expenses for Business purposes can be treated as Deductible Expenditure: ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the utilisation of traveling expenses which was used for business purposes and not for personal use can be treated as...
![Utilisation of Travel Expenses for Business purposes can be treated as Deductible Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Expense-deductible-expenditure-utilise-travel-travel-expense-business-purposes-personal-use-re-adjudication-ITAT-income-tax-taxscan-2.jpg "Utilisation of Travel Expenses for Business purposes can be treated as Deductible Expenditure: ITAT [Read Order]")
Assessment Order by AO without Proper Examination of Documents is Invalid: ITAT Quashes Order [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) quashed the assessment order passed by the assessing officer without proper examination of documents and declared it as invalid as per...
![Assessment Order by AO without Proper Examination of Documents is Invalid: ITAT Quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessment-Order-by-AO-without-Proper-Examination-of-Documents-is-Invalid-ITAT-Quashes-Order-TAXSCAN.jpg "Assessment Order by AO without Proper Examination of Documents is Invalid: ITAT Quashes Order [Read Order]")
ITAT Upholds Deletion of Penalty imposed u/s 271(1)(c) of Income Tax Act on ground of Genuine Disclose of Payment of Non-compete Fee [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) upheld the deletion of the penalty imposed under section 271(1)(c) of the Income Tax Act, 1961 on the ground of the genuine disclose of...
![ITAT Upholds Deletion of Penalty imposed u/s 271(1)(c) of Income Tax Act on ground of Genuine Disclose of Payment of Non-compete Fee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/ITAT-Upholds-Deletion-of-Penalty-imposed-Deletion-of-Penalty-ITAT-Penalty-Income-Tax-Act-Disclose-of-Payment-of-Non-compete-Fee-Payment-of-Non-compete-Fee-Taxscan.jpg "ITAT Upholds Deletion of Penalty imposed u/s 271(1)(c) of Income Tax Act on ground of Genuine Disclose of Payment of Non-compete Fee [Read Order]")