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ITAT - Delhi Tribunal Overturns Penalty for Under-Reporting of Income, Citing Honest Misconception and Proactive Compliance by Assessee.
GREENWOODS GOVT. OFFICERS WELFARE SOCIETY VERSUS DCIT, CIRCLE 52 (1) NEW DELHI
(2023) TaxCorp(LJ) 32632 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=108075&Category=ITAT&CategoryType=Zip
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ITAT - Delhi ITAT Rules in Favor of Assessee: Deems Revenue’s Assessment and Penalty Notices as Null and Void for Bypassing Mandatory Provisions.
Defsys Solutions Pvt Ltd Vs The A.C.I.T
(2023) TaxCorp(LJ) 32627 (ITAT-DELHI)
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ITAT - Delhi ITAT Reexamines Previous Order, Emphasizes Adherence to Jurisdictional HC and SC Rulings in Share Application Money Case.
M. A. Projects (P) Ltd Vs Dy. Commissioner of Income Tax
(2023) TaxCorp(LJ) 32626 (ITAT-DELHI) · Section 68
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ITAT - Delhi Tribunal Rules on Transfer Pricing Adjustment using CUP Method versus TNMM.
SUMITOMO CORPORATION INDIA PVT. LTD. VERSUS ASSESSING OFFICER, DCIT, CIRCLE : 21 (2) , NEW DELHI.
(2023) TaxCorp(LJ) 32599 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107918&Category=ITAT&CategoryType=Zip
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ITAT - Delhi Tribunal Stands By Assessee: Rejects Addition u/s 69A for Deposits Made During Demonetization Period.
CHANDER LEKHA VASHISHTHA VERSUS ITO, WARD-50 (1) , NEW DELHI
(2023) TaxCorp(LJ) 32589 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107849&Category=ITAT&CategoryType=Zip
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ITAT - Delhi ITAT Rules: Non-attendance of Suppliers doesn't Invalidate Genuine Purchase Transactions.
M/S. GUDWALA AND SONS VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-04, NEW DELHI.
(2023) TaxCorp(LJ) 32570 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107768&Category=ITAT&CategoryType=Zip
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ITAT - Delhi ITAT Provides Relief to Mauritian Entity: Stays Rs.101 Cr. Demand with 20% Bank Guarantee.
AEP Investments (Mauritius) Ltd Vs ACIT
(2023) TaxCorp(LJ) 32553 (ITAT-DELHI)
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ITAT - Delhi Tribunal Dismisses Appeal: Company's Cash Transactions Contravene Sections 269SS & 269T; Directors' Ignorance No Excuse.
M/S. SOFITRA IMPEX (P) LTD. VERSUS ACIT, RANGE-9 NEW DELHI
(2023) TaxCorp(LJ) 32552 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107756&Category=ITAT&CategoryType=Zip
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ITAT - Delhi Tribunal Allows Assessee's Appeal, Holds Receipts Not Taxable as FTS Under India-Portugal DTAA Provisions.
ALUMINIUM PECHINEY, C/O- CA, PRAVEEN GAMBHIR VERSUS DCIT, CIRCLE-1 (1) (1) , INTERNATIONAL TAXATION, NEW DELHI
(2023) TaxCorp(LJ) 32522 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107646&Category=ITAT&CategoryType=Zip
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ITAT - DIN for DRP Directions Not Found on Portal, Delhi ITAT Annuls Resulting Assessment Order.
Berlian McDermott Sdn.Bhd Vs ACIT
(2023) TaxCorp(LJ) 32505 (ITAT-DELHI)
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ITAT - Delhi Tribunal Upholds Greater Scrutiny for Closely Held Companies in Share Transactions.
M/S. LAYOG PROPERTIES PVT. LTD. VERSUS ITO WARD-15 (2) NEW DELHI.
(2023) TaxCorp(LJ) 32504 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107582&Category=ITAT&CategoryType=Zip
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ITAT - Delhi Tribunal Highlights Genuine Business Intent: A Call for Transparent Cross-Border Transactions.
RELIGARE ENTERPRISES LTD. VERSUS ACIT, CIRCLE-19 (1) , NEW DELHI
(2023) TaxCorp(LJ) 32503 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107583&Category=ITAT&CategoryType=Zip
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ITAT - Delhi Tribunal Rules in Favor of Assessee: Not All Support Services Qualify as Technical Services under Indo-Singapore DTAA.
DCIT CIRCLE 1 (1) (1) , INTERNATIONAL TAXATION, CIVIC CENTRE, NEW DELHI VERSUS CEVA ASIA PACIFIC HOLDINGS COMPANY PTE. LTD. AND (VICE-VERSA)
(2023) TaxCorp(LJ) 32496 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107572&Category=ITAT&CategoryType=Zip
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ITAT - Delhi Tribunal's Verdict: Exemption Under Section 10(38) Cannot Be Denied; Sale of MARL Shares Not Bogus.
ANOOP KUMAR GUPTA VERSUS ACIT CIRCLE CIRCLE-07 NEW DELHI
(2023) TaxCorp(LJ) 32495 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107574&Category=ITAT&CategoryType=Zip
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ITAT - Delhi Tribunal Grants Relief to Assessee from Penalty u/s 270A, Cites Lack of Mala Fide Intent and Voluntary Withdrawal of Excess Deduction Claim.
M/S. JAYPEE CEMENT CORPORATION LTD VERSUS ACIT, CIRCLE-5 (1) (1) , NOIDA
(2023) TaxCorp(LJ) 32476 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107514&Category=ITAT&CategoryType=Zip
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ITAT - Delhi ITAT Dismisses Reassessment Due to Faulty Notification, Emphasizes Legal Accuracy.
AKASH JAIN LEGAL HEIR SMT. RAJ RANI CHIMPIWARA, DEOBAND. VERSUS INCOME-TAX OFFICER, WARD-3 (3) (4) , DEOBAND.
(2023) TaxCorp(LJ) 32457 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=107476&Category=ITAT&CategoryType=Zip
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ITAT - Delhi ITAT Nullifies Penalty u/s 270A against Jaypee Cement Noting Bona Fide Error Rectification Prior to Detection.
Jaypee Cement Corporation Ltd Vs ACIT
(2023) TaxCorp(LJ) 32428 (ITAT-DELHI)
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ITAT - Delhi ITAT Denies Religare's Rs.844 Cr. Loss Claim, Citing 'Capital Flight' Through Subsidiary Investment Write-off (cancelled via Court approved scheme of capital reduction).
Religare Enterprises Limited Vs ACIT
(2023) TaxCorp(LJ) 32426 (ITAT-DELHI)
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ITAT - Delhi ITAT Draws Clear Line: Software Sales Without Service Component Not Taxable as FTS under India-Singapore DTAA.
Software ONE Pte. Ltd Vs ACIT
(2023) TaxCorp(LJ) 32425 (ITAT-DELHI)
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ITAT - Delhi ITAT Clarifies 'Make Available' Clause in India-Singapore DTAA; 'Marketing & Sales, Operations & Standardization Services' Not FTS.
CEVA Asia Pacific Holdings Company Pte. Ltd Vs DCIT
(2023) TaxCorp(LJ) 32418 (ITAT-DELHI)
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