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
![Business Service Charges paid to Associate Concern for providing HR related Services shall not be disallowed :ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Business-Service-Charges-Associate-Concern-HR-services-disallow-ITAT-taxscan.jpg "Business Service Charges paid to Associate Concern for providing HR related Services shall not be disallowed :ITAT [Read Order]")
Business Service Charges paid to Associate Concern for providing HR related Services shall not be disallowed :ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that business service charges paid to associate concern for providing Human...
![ No addition can be made on Expenses incurred for Purchases of liquor from Licensed Suppliers :ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-addition-can-be-made-on-Expenses-incurred-for-Purchases-of-liquor-from-Licensed-Suppliers-ITAT-TAXSCAN.jpg " No addition can be made on Expenses incurred for Purchases of liquor from Licensed Suppliers :ITAT [Read Order]")
![No addition can be made on account of Fabrication Charges paid to Small Time Workers: ITAT[Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-addition-can-be-made-on-account-of-Fabrication-Charges-paid-to-Small-Time-Workers-ITAT-TAXSCAN.jpg "No addition can be made on account of Fabrication Charges paid to Small Time Workers: ITAT[Read Order]")
![No addition can be made on Immovable Property purchased out of Gifts received from Relatives: ITAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/NOADDI1.jpg "No addition can be made on Immovable Property purchased out of Gifts received from Relatives: ITAT directs Re-adjudication [Read Order]")
![Cash Deposited in Bank Accounts during Demonetization Period reflected in Books of Account of Company: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Cash-Deposited-Bank-Accounts-Demonetization-Period-Demonetization-Books-of-Account-of-Company-Books-of-Account-ITAT-deletes-Addition-ITAT-Addition-taxscan.jpg "Cash Deposited in Bank Accounts during Demonetization Period reflected in Books of Account of Company: ITAT deletes Addition [Read Order]")
Pre-Operative Expenses of Developing Business Activities shall not be disallowed: ITAT Grant Relief to Honda Access [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) while granting relief to Honda Access held that pre -operative expenses of developing business activities should not be disallowed. The...
![Pre-Operative Expenses of Developing Business Activities shall not be disallowed: ITAT Grant Relief to Honda Access [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Pre-Operative-Expenses-Development-Business-Activities-disallowance-ITAT-Honda-Access-Relief-taxscan.jpg "Pre-Operative Expenses of Developing Business Activities shall not be disallowed: ITAT Grant Relief to Honda Access [Read Order]")
Violation of Procedural Norms does not Extinguish Substantial Right of Claiming Credit of FTC u/s 90 of Income Tax Act: ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the violation of procedural norms does not extinguish the substantial right of claiming the credit of Foreign Tax Credit...
![Violation of Procedural Norms does not Extinguish Substantial Right of Claiming Credit of FTC u/s 90 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Violation-of-Procedural-Norms-Substantial-Right-of-Claiming-Credit-of-FTC-FTC-Income-Tax-Credit-of-FTC-Income-Tax-Act-Income-Tax-ITAT-taxscan.jpg "Violation of Procedural Norms does not Extinguish Substantial Right of Claiming Credit of FTC u/s 90 of Income Tax Act: ITAT [Read Order]")
Cost of Goods Cannot be Included in Denominator of PLI while Computing Net Profit Margin u/s 10(B)(1)(e) of Income Tax Act: ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the cost of goods cannot be included in the part of Profit Level Indicator (PLI) while computing the net profit margin under...
![Cost of Goods Cannot be Included in Denominator of PLI while Computing Net Profit Margin u/s 10(B)(1)(e) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Factory-Gate-Place-of-Removal-Cost-of-Transportation-Transportation-Price-of-Goods-Assessable-Value-CESTAT-excise-customs-service-tax-Taxscan.jpg "Cost of Goods Cannot be Included in Denominator of PLI while Computing Net Profit Margin u/s 10(B)(1)(e) of Income Tax Act: ITAT [Read Order]")
Assessment Order passed by AO u/s 144 of Income Tax Act Without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the assessment order under section 144 of the Income Tax Act,1961 without giving...
![Assessment Order passed by AO u/s 144 of Income Tax Act Without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Assessment-Order-Assessment-Order-passed-by-AO-Income-Tax-Act-Income-Tax-ITAT-Directs-Re-adjudication-taxscan.jpg "Assessment Order passed by AO u/s 144 of Income Tax Act Without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]")
Transfer of Title in Respect of Immovable Property takes place Only through a Registered Sale Deed: ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the transfer of title in respect of immovable property takes place only through a registered sale deed. Grow More...
![Transfer of Title in Respect of Immovable Property takes place Only through a Registered Sale Deed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Transfer-of-Title-in-Respect-of-Immovable-Property-takes-place-Only-through-a-Registered-Sale-Deed-ITAT-TAXSCAN.jpg "Transfer of Title in Respect of Immovable Property takes place Only through a Registered Sale Deed: ITAT [Read Order]")
![Income from Car Parking Rental Eligible for Deduction u/s 80IA of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Income-Car-Parking-rental-Eligible-Deduction-Income-Tax-Act-ITAT-taxscan-1.jpg "Income from Car Parking Rental Eligible for Deduction u/s 80IA of Income Tax Act: ITAT [Read Order]")
![Dismissal of Appeal by CIT(A) Without a Speaking Order on merits: ITAT Quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Dismiss-appeal-assessee-assessing-officer-Commissioner-of-Income-Tax-speaking-order-merit-ITAT-income-tax-taxscan.jpg "Dismissal of Appeal by CIT(A) Without a Speaking Order on merits: ITAT Quashes Order [Read Order]")