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
![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]")
Actual Sale Consideration to be taken as Basis for Computing Long-Term Capital Gain: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the actual sale consideration should be taken as the basis for computing...
![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]](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]](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]](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]")
Goodwill acquired on Amalgamation is Eligible for Depreciation u/s 32 of Income Tax Act: ITAT deletes Disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that Goodwill acquired on Amalgamation is eligible for depreciation under Section 32 of Income Tax Act,1961.Therefore the bench deleted the...
![Goodwill acquired on Amalgamation is Eligible for Depreciation u/s 32 of Income Tax Act: ITAT deletes Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Goodwill-Goodwill-acquired-on-Amalgamation-Amalgamation-Depreciation-Income-Tax-Act-ITAT-deletes-Disallowance-ITAT-Disallowance-Income-Tax-taxscan.jpg "Goodwill acquired on Amalgamation is Eligible for Depreciation u/s 32 of Income Tax Act: ITAT deletes Disallowance [Read Order]")
Issue of Share Capital through QIP with Qualified Institutional Buyers are Public Subscription: ITAT directs Re-adjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that the issue of share capital through qualified institutional placement (QIP) with Qualified Institutional buyers is public subscription....
![Issue of Share Capital through QIP with Qualified Institutional Buyers are Public Subscription: ITAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Issue-of-Share-Capital-through-QIP-Share-Capital-Qualified-Institutional-Qualified-Institutional-buyers-Public-Subscription-ITAT-directs-Re-adjudication-ITAT-Re-adjudication-taxscan.jpg "Issue of Share Capital through QIP with Qualified Institutional Buyers are Public Subscription: ITAT directs Re-adjudication [Read Order]")
Salary Paid to Vice President of Company allowable as Expenditure u/s 37(1) of Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi held that salary paid to vice president of company should be allowed as expenditure under Section 37(1) of Income Tax Act, 1961 Assessee, Ebony...
![Salary Paid to Vice President of Company allowable as Expenditure u/s 37(1) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Salary-Paid-Vice-President-of-Company-Expenditure-Income-Tax-Act-ITAT-taxscan.jpg "Salary Paid to Vice President of Company allowable as Expenditure u/s 37(1) of Income Tax Act: ITAT [Read Order]")
Capital Gain Exemption shall not be Denied on Residential House Constructed on Small Area of Land: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that capital gain exemption should not be denied on residential houses constructed on small areas of land. The assessee , Girish Mohan,...
![Capital Gain Exemption shall not be Denied on Residential House Constructed on Small Area of Land: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Capital-Gain-exemption-Denied-on-Residential-house-constructed-Residential-house-constructed-Small-Area-of-Land-Land-ITAT-Income-Tax-taxscan.jpg "Capital Gain Exemption shall not be Denied on Residential House Constructed on Small Area of Land: ITAT [Read Order]")