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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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ITAT - Delhi ITAT Upholds Concessional Tax Rate Under Section 115BAA Without Need for Annual Form 10-IC Filing.
Concentrix Daksh Services India Pvt. Ltd Vs ACIT
(2023) TaxCorp(LJ) 32414 (ITAT-DELHI) · Section 115BAA
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ITAT - Delhi ITAT Rules Protective Addition Inapplicable When Substantive Addition Is Time-Barred.
Kanav Metals Vs Income Tax Officer
(2023) TaxCorp(LJ) 32404 (ITAT-DELHI)
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ITAT - Delhi ITAT Rules Payment for Candidate Profile Report from Overseas Server as Non-Royalty.
CAE Simulation Training P. Ltd Vs DCIT
(2023) TaxCorp(LJ) 32381 (ITAT-DELHI)
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ITAT - Tax Implications of Bonus Shares: Delhi ITAT Ruling.
Aruna Chandhok Vs DCIT
(2023) TaxCorp(LJ) 32357 (ITAT-DELHI) · Section 56(2)(vii)
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ITAT - Delhi ITAT Decision on Reopening of Assessment with Extended Limitation.
Anand Persad Jaiswal Vs The DCIT
(2023) TaxCorp(LJ) 32355 (ITAT-DELHI)
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