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
![Reopening cannot be Merely based on Retracted Statement in the Absence of Tangible Materials: ITAT deletes Addition u/s 153A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Reopening-Retracted-Statement-Absence-Tangible-Materials-ITAT-Income-Tax-Act-taxscan.jpeg "Reopening cannot be Merely based on Retracted Statement in the Absence of Tangible Materials: ITAT deletes Addition u/s 153A of Income Tax Act [Read Order]")
Reopening cannot be Merely based on Retracted Statement in the Absence of Tangible Materials: ITAT deletes Addition u/s 153A of Income Tax Act [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal has deleted the addition made under Section 153A of the Income Tax Act, 1961 holding that the...
![Jewellery Gifted on Occasion of Marriage before Search Action: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Jewellery-Gifted-Occasion-of-Marriage-Marriage-Search-Action-ITAT-deletes-addition-Addition-ITAT-Taxscan.jpg "Jewellery Gifted on Occasion of Marriage before Search Action: ITAT deletes Addition [Read Order]")
![Receipts for AWS services /Cloud computing services rendered by Amazon to Indian Customers Not Taxable as FTS under Indo-US Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Receipts-AWS-services-Cloud-computing-services-Amazon-Indian-Customers-Taxable-FTS-Indo-US-ITAT-TAXSCAN.jpg "Receipts for AWS services /Cloud computing services rendered by Amazon to Indian Customers Not Taxable as FTS under Indo-US Treaty: ITAT [Read Order]")
![Issuing Notices u/s 153C of Income Tax Act shall be from Six AYs immediately Preceding A.Y: ITAT dismiss Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Issuing-Notices-Income-Tax-Act-shall-be-from-Six-AYs-immediately-Preceding-ITAT-dismiss-appeal-TAXSCAN.jpg "Issuing Notices u/s 153C of Income Tax Act shall be from Six AYs immediately Preceding A.Y: ITAT dismiss Appeal [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/2023/08/ITAT-disallowance-repair-maintenance-expenses-Sanitation-Segment-taxscan.jpg "ITAT deletes 5% disallowance out of repair and maintenance expenses claimed under Sanitation Segment [Read Order]")
Section 80HHC of Income Tax Act not requires Exports Profits as Sole Source of Income: ITAT allows Deduction [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that businesses can avail of benefits under Section 80HHC of Income Tax Act, 1961 even if export profits are not their exclusive...
![Section 80HHC of Income Tax Act not requires Exports Profits as Sole Source of Income: ITAT allows Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Income-Tax-Act-Exports-Profits-as-Sole-Source-of-Income-ITAT-allows-Deduction-ITAT-Deduction-Exports-Profits-taxscan.jpg "Section 80HHC of Income Tax Act not requires Exports Profits as Sole Source of Income: ITAT allows Deduction [Read Order]")
Difference in Perception of Viewing Transaction not Amount to Furnishing of Inaccurate Particulars: ITAT deletes Penalty [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the penalty holding that the difference in perception of viewing transactions could not amount to inaccurate particulars. ...
![Difference in Perception of Viewing Transaction not Amount to Furnishing of Inaccurate Particulars: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Difference-Perception-Viewing-Transaction-Amount-Furnishing-Inaccurate-Particulars-ITAT-Penalty-taxscan.jpg "Difference in Perception of Viewing Transaction not Amount to Furnishing of Inaccurate Particulars: ITAT deletes Penalty [Read Order]")
Investment for affording financial security to wife in old age out of explained funds, not unexplained investment: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the investment for affording financial security to wife in old age out of explained funds could not be considered as unexplained...
![Investment for affording financial security to wife in old age out of explained funds, not unexplained investment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Investment-for-affording-financial-security-explained-funds-unexplained-investment-ITAT-TAXSCAN.jpg "Investment for affording financial security to wife in old age out of explained funds, not unexplained investment: ITAT [Read Order]")
Interest on Compulsorily Convertible Debentures Allowable as Revenue Deduction u/s 36(1)(iii) of the Income Tax Act: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that Compulsorily Convertible Debentures (CCDs) are in the nature of borrowed fund and continue to be in debt till conversion thereof...
![Interest on Compulsorily Convertible Debentures Allowable as Revenue Deduction u/s 36(1)(iii) of the Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Interest-Earned-Surplus-Grants-Should-Not-Be-Taxed-as-Income-ITAT-Interest-Surplus-taxscan.jpg "Interest on Compulsorily Convertible Debentures Allowable as Revenue Deduction u/s 36(1)(iii) of the Income Tax Act: 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 Services (FTS) unless they result in the transfer of...
![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]")
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]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that repairs and maintenance expenses of the transport segment was incurred by its own vehicles not on hired vehicles. Hence, the bench...
![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]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the expenses incurred for repair and maintenance of damaged assets on fire are capital expenditure. Hence, the bench upholds the...
![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]")