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
![Claim of Expense Towards Petrol and Maintenance of Car Substantiated with Corroborative Documentary Evidence: ITAT deletes Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Claim-Claim-of-Expense-Claim-of-Expense-Towards-Petrol-Claim-of-Expense-Towards-Petrol-and-Maintenance-of-Car-taxscan.jpg "Claim of Expense Towards Petrol and Maintenance of Car Substantiated with Corroborative Documentary Evidence: ITAT deletes Disallowance [Read Order]")
Claim of Expense Towards Petrol and Maintenance of Car Substantiated with Corroborative Documentary Evidence: ITAT deletes Disallowance [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has partly upheld the appeal of Kartakeya Enterprises, a partnership firm, for the...
![Issue of Notice u/s 143(2) of Income Tax Act is mandatory requirement for framing Reassessment order, not curable as per S.292BB Act : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Issue-of-Notice-Income-Tax-Act-is-mandatory-requirement-for-framing-reassessment-order-ITAT-TAXSCAN.jpg "Issue of Notice u/s 143(2) of Income Tax Act is mandatory requirement for framing Reassessment order, not curable as per S.292BB Act : ITAT [Read Order]")
![Addition of Amount of Security Deposit to Taxable Income of Jindal Construction cant be deleted Merely Relying on Certificate of Non-Completion of Construction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Addition-of-Amount-of-Security-Deposit-to-Taxable-Income-of-Jindal-Construction-cant-be-deleted-Merely-Relying-on-Certificate-of-Non-Completion-of-Construction-ITAT-TAXSCAN.jpg "Addition of Amount of Security Deposit to Taxable Income of Jindal Construction cant be deleted Merely Relying on Certificate of Non-Completion of Construction: ITAT [Read Order]")
![Issuance of Notice u/s 147 of Income Tax Act without Jurisdiction: ITAT Quashes Re-Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Isuance-of-Notice-Income-Tax-Act-Jurisdiction-ITAT-ITAT-Quashes-Re-Assessment-Income-Tax-taxscan.jpg "Issuance of Notice u/s 147 of Income Tax Act without Jurisdiction: ITAT Quashes Re-Assessment [Read Order]")
![DCF Method of Valuation is Valid for Start-Up Companies u/s 145(3) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/DCF-Method-of-Valuation-DCF-Method-DCF-Method-of-Valuation-is-Valid-for-Start-Up-Companies-Start-Up-Companies-Income-Tax-Act-ITAT-Taxscan.jpg "DCF Method of Valuation is Valid for Start-Up Companies u/s 145(3) of Income Tax Act: ITAT [Read Order]")
Bonus received in respect of Employment shall be Taxable only in Contracting State and not in any Other State: ITAT allows Foreign Tax Credit [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the bonus received in respect of employment shall be taxable only in the contracting state and not in any other state. The...
![Bonus received in respect of Employment shall be Taxable only in Contracting State and not in any Other State: ITAT allows Foreign Tax Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Foreign-Tax-Credit-Employment-Contracting-State-Bonus-Bonus-received-in-respect-of-Employment-taxscan.jpg "Bonus received in respect of Employment shall be Taxable only in Contracting State and not in any Other State: ITAT allows Foreign Tax Credit [Read Order]")
Relief to Tripoto: ITAT directs Re-Adjudication on Income Tax Deduction Claim for Late Deposit of Employees' Contributions to PF/ESI [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has allowed the appeal of Tripoto.com Pvt. Ltd. and directed the Assessing Officer (AO) to re-adjudicate the claim of deduction for the...
![Relief to Tripoto: ITAT directs Re-Adjudication on Income Tax Deduction Claim for Late Deposit of Employees Contributions to PF/ESI [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Relief-to-Tripoto-Tripoto-ITAT-directs-Re-Adjudication-on-Income-Tax-Deduction-Claim-ITAT-Re-Adjudication-Income-Tax-Deduction-Claim-Income-Tax-Deduction-Taxscan.jpg "Relief to Tripoto: ITAT directs Re-Adjudication on Income Tax Deduction Claim for Late Deposit of Employees Contributions to PF/ESI [Read Order]")
Loan Advanced to Non-Relative Partner of Company without Securing Interest in Absence of Registered Documents: ITAT directs Re-Adjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench while directing re-adjudication in cases related to loan advanced to Non-relative partners of the company without securing interest in...
![Loan Advanced to Non-Relative Partner of Company without Securing Interest in Absence of Registered Documents: ITAT directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Loan-Re-adjudication-ITAT-ITAT-directs-Re-Adjudication-Absence-of-Registered-Documents-Taxscan.jpg "Loan Advanced to Non-Relative Partner of Company without Securing Interest in Absence of Registered Documents: ITAT directs Re-Adjudication [Read Order]")
![Mere Determination of Income based on Surmise and Conjecture is Grossly Illegal: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Mere-Determination-of-Income-based-on-Surmise-and-Conjecture-is-Grossly-Illegal-ITAT-TAXSCAN.jpg "Mere Determination of Income based on Surmise and Conjecture is Grossly Illegal: ITAT [Read Order]")
ITAT upholds addition made on account of Unverifiable Unsecured loan due to failure to Prove Creditworthiness of Lenders [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench upheld the addition made on account of unverifiable unsecured loan due to failure to prove creditworthiness of lenders. The assessee Kirat...
![ITAT upholds addition made on account of Unverifiable Unsecured loan due to failure to Prove Creditworthiness of Lenders [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-upholds-addition-made-on-account-of-Unverifiable-Unsecured-loan-due-to-failure-to-Prove-Creditworthiness-of-Lenders-TAXSCAN.jpg "ITAT upholds addition made on account of Unverifiable Unsecured loan due to failure to Prove Creditworthiness of Lenders [Read Order]")
Management Support Services provided to various Hotels in India are not FTS as per Article 12(4) of India-Singapore DTAA: ITAT deletes Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that management support services provided to various hotels in India are not Fee for Technical Service as per Article 12(4) of India...
![Management Support Services provided to various Hotels in India are not FTS as per Article 12(4) of India-Singapore DTAA: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Management-Support-Services-Management-Support-Services-provided-to-various-Hotels-in-India-FTS-India-Singapore-DTAA-DTAA-ITAT-deletes-Addition-ITAT-Addition-Taxscan.jpg "Management Support Services provided to various Hotels in India are not FTS as per Article 12(4) of India-Singapore DTAA: ITAT deletes Addition [Read Order]")