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When Assessee abandons its statutory right of filing the appeals within limitation and has cautiously taken such decision, he cannot be permitted to purse the right again.
Brijesh Charitable Trust Vs ACIT
(2022) TaxCorp(LJ) 29883 (ITAT-DELHI)
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The penalty order under Section 271(1)(c) was passed on April 26, 2018, which is much beyond the period of limitation of six months from receipt of ITAT order by the authorities as prescribed under Section 275(1).
CFM Materials PL (earlier known as GE, Aviation Materials LP) Vs DCIT
(2022) TaxCorp(LJ) 29837 (ITAT-DELHI)
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Once the amount received by the assessee does not fall within the definition of FTS under section 9(1)(vii) of the Act, by default, section 44DD would not apply to such payment.
Technip France SAS Vs DCIT
(2022) TaxCorp(LJ) 29836 (ITAT-DELHI) · Section 44BB
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Satisfactory explanation under Section 68 would not save Assessee for excess premium taxability under Section 56(2)(viib).
Bigfoot Retail Solution Pvt. Ltd Vs ACIT
(2022) TaxCorp(LJ) 29786 (ITAT-DELHI) · Section 56(2)(viib)
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No income could be attributed to alleged Dependent Agent PE of Adobe-Ireland in India, when the transaction between Indian AE and foreign party is found to be at arm’s length price.
Adobe Systems Software Ireland Ltd Vs M/s Adobe Systems Software Ireland Ltd.
(2022) TaxCorp(LJ) 29777 (ITAT-DELHI)
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Article 7(3) of India-Spain DTAA is not applicable in this case since nothing was paid by the Assessee to the head office on account of loss and no deduction claimed.
Cobra Instalaciones Y Services S.A Vs DCIT
(2022) TaxCorp(LJ) 29745 (ITAT-DELHI)
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Revenue is directed to grant the deduction under Section 80GGA read with Section 35A as claimed by the Assessee under Chapter VI-A.
Parijat Trust Vs DCIT
(2022) TaxCorp(LJ) 29744 (ITAT-DELHI) · Section 11
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The Assessee is not in default under Section 201(1) and the default interest under Section 201(1A) shall be computed only on professional or technical services fee paid to EdCIL India Ltd. at 20% or 16% or 5% of the grant in aid and not on the whole of grant.
Department of School Education and Literacy Vs ACIT
(2022) TaxCorp(LJ) 29743 (ITAT-DELHI) · Section 201(1A)
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Payments received from Indian member firms are reimbursements of costs and not taxable under the Income-tax Act as well as the India-UK DTAA.
EY Global Services Limited Vs ACIT
(2022) TaxCorp(LJ) 29706 (ITAT-DELHI)
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Revenue expenses cannot be disallowed on the grounds that the assessee has not shown any revenue income in a particular year.
Darrameks Hotels & Developers Pvt. Ltd Vs Income Tax Officer
(2022) TaxCorp(LJ) 29699 (ITAT-DELHI)
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Observations made are in the context of grant of stay on recovery of outstanding demand and there is no bearing on the decision to be taken in the appeal.
Ebro India Pvt. Ltd Vs ACIT
(2022) TaxCorp(LJ) 29677 (ITAT-DELHI) · Section 144B
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Eligible purchases under SFIS could not be on revenue account since credit against Excise duty & Customs duty is only available under SFIS in case of purchase of capital goods.
Container Corporation of India Ltd Vs DCIT
(2022) TaxCorp(LJ) 29652 (ITAT-DELHI)
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In absence of an express provision, the right of the resident country to tax its residents cannot be taken away under the DTAA.
Natasha Chopra Vs DCIT
(2022) TaxCorp(LJ) 29647 (ITAT-DELHI)
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Incidental activity of parking surplus funds with any institution earning interest is an integral part of the export business activity and such incidental income cannot be delinked from profit and gains derived by the undertaking.
Cognizant Technology Solutions India Private Limited Vs Income Tax Ward-16(3)
(2022) TaxCorp(LJ) 29645 (ITAT-DELHI) · Section 10AA
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If the assessee could not furnish the evidences during the assessment proceedings then it does not preclude the assessee to furnish those evidences to substantiate its claim during the course of penalty.
Giesecke & Dverient India Pvt. Ltd Vs DCIT
(2022) TaxCorp(LJ) 29615 (ITAT-DELHI) · Section 271(1)(c)
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The reason recorded by non jurisdictional Assessing Officer cannot give jurisdiction to the present Assessing Officer.
G.K. Business Centre (P) Ltd. Vs ITO
(2022) TaxCorp(LJ) 29603 (ITAT-DELHI)
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Expenditure incurred in ordinary course of business on upgradation, improvement, removal of glitches of existing or already developed software to improve its product is to be treated as revenue expenditure.
Claridge Hotels Pvt. Ltd Vs DCIT
(2022) TaxCorp(LJ) 29594 (ITAT-DELHI)
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Payment made for discharge of punishment for violation of prohibited acts and/or restriction(s) imposed under the provisions of law, cannot be considered as compensatory in nature and sustains the addition.
Akshay Khetterpal Vs ACIT
(2022) TaxCorp(LJ) 29593 (ITAT-DELHI) · Section 37(1)
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Assessment proceedings are vitiated owing to non-service of notice u/s 143(2) within the period of limitation by the AO having jurisdiction over the case of the assessee.
Reeta Singhal Vs The Income Tax Officer
(2022) TaxCorp(LJ) 29589 (ITAT-DELHI) · Section 143(2)
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While the matter is stood over to 28.07.2021, revenue is directed to pay, not only the cost imposed by the Registrar, vide order dated 17.10.2019, but also pay an additional cost of Rs.15,000/- to the petitioner.
Discovery Communications India Vs ADDL. COMMISSIONER OFINCOME TAX
(2022) TaxCorp(LJ) 29587 (ITAT-DELHI)
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