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Assessee does not constitute a dependent agent of Car Care Private Ltd., on the ground that privity of contract for extended warranty is between the Assessee and the customers, wherein, CCPL has no role to play and the factual position emerging on record was not effectively controverted by Revenue.
Exclusive Motors Pvt. Ltd Vs ACIT
(2022) TaxCorp(LJ) 30177 (ITAT-DELHI)
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A warrant issued in respect of one premises cannot be valid to search another premises and if the authorities intend to search another premise, they will have to issue another warrant after recording satisfaction in accordance with law and absence of the same would vitiate the proceedings under Section 153A.
M3M India Holdings Vs The A.C.I.T
(2022) TaxCorp(LJ) 30175 (ITAT-DELHI) · Section 153A
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The assessment order as invalid and deemed to have never been issued as it failed to mention DIN in its body.
Brandix Mauritius Holdings Ltd Vs The Dy. C.I.T
(2022) TaxCorp(LJ) 30164 (ITAT-DELHI)
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Receipt from domain name registration received by GoDaddy.com LLC is in the nature of royalty under Section 9(1)(vi) read with Section 115A.
Godaddy.com LLC Vs Deputy Commissioner of Income-tax
(2022) TaxCorp(LJ) 30156 (ITAT-DELHI)
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In the absence of any definition of 'debenture' in the Act, reliance can be placed on the definition given in the Companies Act which provides that 'bond' is covered under the expression debenture.
Heidelberg Cement AG Vs ACIT
(2022) TaxCorp(LJ) 30146 (ITAT-DELHI)
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The Revenue wrongly assumed jurisdiction under Section 144C.
Super Brands Ltd [UK] Vs The A.D.I.T
(2022) TaxCorp(LJ) 30107 (ITAT-DELHI) · Section 144c
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No disallowances under Section 36(1)(va) can be made on account of delayed payment of PF and ESIC, if such payments are made before the due date of filing of the return.
Ramky Energy and Environment Limited Vs DCIT
(2022) TaxCorp(LJ) 30047 (ITAT-DELHI) · Section 80-IA
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No disallowance under Section 40A(3) can be made where seller of agricultural land insisted on payment in cash and deletes the addition.
Geo Connect Ltd. Vs DCIT
(2022) TaxCorp(LJ) 30045 (ITAT-DELHI) · Section 40A(3)
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Section 269SS prior to Finance Act 2015 amendment applies to loans and deposits but does not apply to the advance received as the said amendment is not retrospective in nature.
Ruhil Developers Pvt. Ltd Vs ACIT
(2022) TaxCorp(LJ) 30040 (ITAT-DELHI) · Sections 269SS, 271D
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CIT(A) disregarded principle of natural justice in holding that relief can be claimed only by filing the revised return within the statutory time limit that had already expired.
Heidrick and Struggles Inc. Vs DCIT
(2022) TaxCorp(LJ) 30003 (ITAT-DELHI)
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The commission so received is not royalty but FTS since the Assessee was involved in rendition of managerial services to SIPL.
Springer Verlag GmbH Vs The D.C.I.T
(2022) TaxCorp(LJ) 29962 (ITAT-DELHI)
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The Revenue erred in passing assessment order based on standalone basis despite aware of the amalgamation while making addition.
Rohit Bal Designs Pvt. Ltd. Vs ACIT
(2022) TaxCorp(LJ) 29919 (ITAT-DELHI)
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There was no evidence to doubt the transaction or suggest that payment sent to M/s HSL was received back nor was there any evidence of any infraction of law by any of the Government authorities.
NIIT Online Learning Ltd Vs ACIT
(2022) TaxCorp(LJ) 29909 (ITAT-DELHI) · Section 153A
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Once the accounts have been prepared in accordance with standards in this regard, this tinkering by the Assessing Officer has no sanction of law.
GE Power Systems India Private Limited, (formerly known as Alstom Bharat Forge Power Private Limited) Vs Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 29898 (ITAT-DELHI)
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The acquisition of house property in USA was eligible for claiming exemption under Section 54F provided all the conditions laid down for exemption are met by the Assessee.
Andrey Andreev Vs CIT( Intl. Taxation)- 03
(2022) TaxCorp(LJ) 29887 (ITAT-DELHI) · Section 54F
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Assessee is eligible for deduction under Section 43B for discharging the liabilities taken over in the nature of Leave Encashment, Bonus, Gratuity and Professional Tax.
Convergys India Services Pvt. Ltd Vs DCIT
(2022) TaxCorp(LJ) 29884 (ITAT-DELHI) · Section 56(2)(viia)
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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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