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
![Receipts for Advisory Services Not Taxable Unless they Result in Transfer of Technical Knowledge u/a 13(4) of India-UK DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Receipts-Receipts-for-Advisory-Services-Advisory-Services-Receipts-for-Advisory-Services-Not-Taxable-Unless-they-Result-in-Transfer-of-Technical-Knowledge-taxscan.jpg "Receipts for Advisory Services Not Taxable Unless they Result in Transfer of Technical Knowledge u/a 13(4) of India-UK DTAA: ITAT [Read Order]")
Receipts for Advisory Services Not Taxable Unless they Result in Transfer of Technical Knowledge u/a 13(4) of India-UK DTAA: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that receipts for advisory services are not taxable as Fees for Technical...
![Repairs and Maintenance expenses of Transport Segment were incurred by its own vehicles and not on Hired Vehicles: ITAT deletes 20% Ad-hoc Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Repairs-Maintenance-expenses-Repairs-and-Maintenance-expenses-Repairs-and-Maintenance-expenses-of-Transport-Segment-Transport-Segment.jpg "Repairs and Maintenance expenses of Transport Segment were incurred by its own vehicles and not on Hired Vehicles: ITAT deletes 20% Ad-hoc Disallowance [Read Order]")
![Expenses incurred for Repair and Maintenance of Damaged Assets on Fire are Capital Expenditure: ITAT upholds Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Expenses-incurred-for-Repair-and-Maintenance-of-Damaged-Assets-on-Fire-are-Capital-Expenditure-ITAT-upholds-disallowance-TAXSCAN.jpg "Expenses incurred for Repair and Maintenance of Damaged Assets on Fire are Capital Expenditure: ITAT upholds Disallowance [Read Order]")
![ITAT deletes 5% Disallowance out of Repair and Maintenance Expenses claimed under Sanitation Segment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-ITAT-deletes-deletes-disallowance-ITAT-deletes-5-disallowance-ITAT-deletes-5-disallowance-out-of-repair-repair-taxscan.jpg "ITAT deletes 5% Disallowance out of Repair and Maintenance Expenses claimed under Sanitation Segment [Read Order]")
Payment for architectural design could not be classified as royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal held that Payments made in consideration of architectural design could not be classified as royalty under Article 12(3) of India Singapore Double...
![Payment for architectural design could not be classified as royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Payment-architectural-classified-royalty-Article-India-Singapore-DTAA-ITAT-taxscan.jpg "Payment for architectural design could not be classified as royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]")
Documentation of Files without any Explanation to adverse observation in respect of Bank Statements: ITAT restores addition u/s 68 [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal held that the assessee grossly failed in discharging the initial burden, thus relevant provisions applied by the Assessing Officer (AO) are not...
![Documentation of Files without any Explanation to adverse observation in respect of Bank Statements: ITAT restores addition u/s 68 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Documentation-of-Files-Bank-Statements-ITAT-restores-addition-ITAT-taxscan.jpg "Documentation of Files without any Explanation to adverse observation in respect of Bank Statements: ITAT restores addition u/s 68 [Read Order]")
Interest Amount incurred towards Project Expenses cannot be Deducted from Project Expenses: ITAT upholds order of CIT(A) [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that Interest amount incurred towards project expenses not liable to be reduced from project expenses The Revenue appealed against...
![Interest Amount incurred towards Project Expenses cannot be Deducted from Project Expenses: ITAT upholds order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Interest-Interest-Amount-Amount-Interest-Amount-incurred-towards-Project-Expenses-taxscan.jpg "Interest Amount incurred towards Project Expenses cannot be Deducted from Project Expenses: ITAT upholds order of CIT(A) [Read Order]")
![No addition can be made in hands of Assessee based on Book of Another Firm: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-addition-addition-No-addition-can-be-made-in-hands-of-Assessee-hands-of-Assessee-Book-Book-of-Another-Firm-taxscan.jpg "No addition can be made in hands of Assessee based on Book of Another Firm: ITAT [Read Order]")
LIBOR is appropriate Benchmarking Rate for determining ALP on outbound Loan Transactions: ITAT dismisses Appeal [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench ruled that LIBOR is appropriate benchmarking rate for determining Arm's Length Price (ALP) on outbound loan transactions. Therefore, the bench...
![LIBOR is appropriate Benchmarking Rate for determining ALP on outbound Loan Transactions: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/LIBOR-appropriate-Benchmarking-Rate-ALP-outbound-Loan-Transactions-ITAT-Appeal-taxscan.jpg "LIBOR is appropriate Benchmarking Rate for determining ALP on outbound Loan Transactions: ITAT dismisses Appeal [Read Order]")
![Investment made from Interest Free Own Funds: ITAT deletes Disallowance of Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Investment-Interest-Free-Funds-ITAT-Disallowance-Interest-taxscan.jpg "Investment made from Interest Free Own Funds: ITAT deletes Disallowance of Interest [Read Order]")
ITAT quashes Reassessment in respect of Accommodation Entry without provide proper approval u/s 151 of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench quashed the reopening assessment in respect of accommodation entry without providing proper approval under Section 151 of Income Tax Act, 1961. ...
![ITAT quashes Reassessment in respect of Accommodation Entry without provide proper approval u/s 151 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-quashes-Reassessment-ITAT-Reassessment-Accommodation-Entry-provide-proper-approval-Income-Tax-Act-taxscan.jpg "ITAT quashes Reassessment in respect of Accommodation Entry without provide proper approval u/s 151 of Income Tax Act [Read Order]")