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The expenditure incurred by the assessee are purely revenue in nature and cannot be considered as capital expenditure.
Jasper Infotech Pvt. Ltd Vs Addl. CIT
(2021) TaxCorp(LJ) 27949 (ITAT-DELHI)
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Fee charged by bank for providing card swiping machine was in the nature of fee for rendering banking services, and thus there was no obligation for tax deduction u/s 194H.
Elymer International Pvt. Ltd Vs ACIT
(2021) TaxCorp(LJ) 27942 (ITAT-DELHI) · Section 194H
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No interest can be charged u/s 234B and charging of interest under Section 234C is consequential.
GE Energy Management Services Inc Vs The Asstt. D.I.T
(2021) TaxCorp(LJ) 27921 (ITAT-DELHI)
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Merely because the Assessee has engaged outsiders for transportation or leased out some of the so downs for storage does not mean that the Assessee is not engaged in the integrated business of handling and storage of food grains.
LTC Commercial Company Pvt. Ltd Vs ACIT
(2021) TaxCorp(LJ) 27909 (ITAT-DELHI) · Section 80-IB(11A)
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There is no infirmity with the CIT(A)’s order, and thus, assessee’s grounds of appeal is dismissed.
Avtar Krishen Jalla Vs ITO
(2021) TaxCorp(LJ) 27902 (ITAT-DELHI) · Section 54
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No doubt, it is the duty of the assessee to intimate a change in address, but that does not give power to appellate authority to dismiss appeal of assessee for non-prosecution.
Kimiyoshi Muto Vs DCIT
(2021) TaxCorp(LJ) 27901 (ITAT-DELHI)
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ITAT - VAT refund given to incentivize industrialisation and employment generation is capital receipt not liable to tax.
Uflex Limited Vs ACIT
(2021) TaxCorp(LJ) 27850 (ITAT-DELHI)
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For the purpose of benchmarking of power transferred from eligible unit to non eligible unit assessee can only claim internal cup when it also sales power to SEB.
DCM SHRIRAM LTD. VERSUS ADDL. CIT, SPECIAL RANGE – 3, NEW DELHI.
(2021) TaxCorp(LJ) 27622 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=93977&Category=ITAT&CategoryType=Zip
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ITAT - Club membership expenditure for a director being annual subscription fee allowable u/s 37(1).
McCann Erickson India Pvt. Ltd Vs ACIT
(2021) TaxCorp(LJ) 27574 (ITAT-DELHI)
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ITAT - AO’s assessment order passed without waiting for TPO’s report is erroneous and prejudicial to the interest of the Revenue u/s 263.
JNS Instruments Ltd Vs Pr. CIT
(2021) TaxCorp(LJ) 27410 (ITAT-DELHI)
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ITAT - Ground-rent does not come under any of the items mentioned in various clauses of section 43B. So, no disallowance on account of damages demanded by L&DO for misuse of the premises could be made even under section 43B.
Ajay Enterprises Pvt. Ltd Vs DCIT
(2021) TaxCorp(LJ) 27334 (ITAT-DELHI) · Section 43B
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ITAT - Amount of loan not taxable u/s 2(22)(e) simply because lender and recipient companies’ had common substantial shareholding.
Vardhaman Buildtech Pvt. Ltd Vs ACIT
(2021) TaxCorp(LJ) 27220 (ITAT-DELHI) · Section 2(22)(e)
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ITAT - Payment for advertisements is covered u/s 194C and not 194J as contact need not always be in writing, and can be implied also.
Perfect Probuild P. Ltd Vs DCIT
(2021) TaxCorp(LJ) 27141 (ITAT-DELHI) · Section 194C
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There is no infirmity or error in the order of the Learned CIT(A) on the issue in dispute of deduction under section 10B
DCIT, CIRCLE-2, GURGAON VERSUS SH. LALIT WADHWA
(2021) TaxCorp(LJ) 27081 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91540&Category=ITAT&CategoryType=Zip
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TPO is directed to allow working capital adjustment to the assessee.
ADDL. CIT, SPECIAL RANGE-8, NEW DELHI. VERSUS ST MICRO ELECTRONICS PVT. LTD. AND (VICE-VERSA)
(2021) TaxCorp(LJ) 27060 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91415&Category=ITAT&CategoryType=Zip
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Amounts which are recoverable from the employees under different items would certainly fall within the ambit of the debt.
SPORTS & LEISURE APPAREL LTD. VERSUS DCIT, CIRCLE-24 (1), NEW DELHI.
(2021) TaxCorp(LJ) 27016 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91263&Category=ITAT&CategoryType=Zip
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Assessing officer is directed to delete the disallowance of the set off of the business loss.
OBEROI MOTORS VERSUS ACIT, CENTRAL CIRCLE KARNAL
(2021) TaxCorp(LJ) 26998 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91153&Category=ITAT&CategoryType=Zip
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As only extra fee of ₹ 1,500/- was charged and that too was for examination fee. In such circumstances, it cannot be said that any capitation fee has been charged from the students.
DCIT, EXEMPTION CIRCLE, GHAZIABAD VERSUS MAJOR SHIV DAYAL SINGH CHIKITSA TRUST
(2021) TaxCorp(LJ) 26972 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=91059&Category=ITAT&CategoryType=Zip
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Claim of the deduction of dividend distribution tax made by the assessee is rejected.
METROPOLIS HEALTHCARE LTD. VERSUS DCIT, CIRCLE-16 (2) NEW DELHI
(2021) TaxCorp(LJ) 26963 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=90972&Category=ITAT&CategoryType=Zip
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The late fee levied by the AO u/s 200A read with section 234E as the defaults are prior to 01.06.2015, is not sustainable in the eyes of law, hence fee levied u/s 234E is ordered to be deleted.
SUB DIVISIONAL OFFICE VERSUS ITO, TDS KARNAL
(2021) TaxCorp(LJ) 26962 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=90976&Category=ITAT&CategoryType=Zip
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