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
![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]")
ITAT deletes 5% Disallowance out of Repair and Maintenance Expenses claimed under Sanitation Segment [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench deleted the 5% disallowance made by the assessing officer out of repair and maintenance expenses...
![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]](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]](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]")
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 assessment year 2015-16. The ITAT found that the...
![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]")
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]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench ruled that issue of notice under Section 143(2) of Income Tax Act, 1961 is mandatory requirement for framing reassessment order. Therefore which...
![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 can't be deleted Merely Relying on Certificate of Non-Completion of Construction: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that mere non completion certificate by the Developer isnot an enough ground to delete addition of scrutiny deposit. The case of...
![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]")