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Simply because the Assessee chose to compute the tax payable on its income under Section 44BBB, on a bonafide belief or misconception that it did not have PE in India, that itself could not entail imposition of penalty.
Lahmeyer Holding GambH Vs DDIT
(2022) TaxCorp(LJ) 28687 (ITAT-DELHI)
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Income of Rs. 79 lacs shown in return of income is just to misguide and pre-empt the information available to the Department in the form of Form 26AS to evade the tax.
Virendra Pratap Vs ITO
(2022) TaxCorp(LJ) 28671 (ITAT-DELHI)
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DTAA provisions don’t require state of residence to eliminate the double taxation in all cases where state of source has imposed tax by applying a provision of convention on an income that is different from view of state of residence.
Dynamic Drilling & Services Pvt. Ltd Vs ACIT
(2022) TaxCorp(LJ) 28664 (ITAT-DELHI)
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Since the original assessment in that case had been completed by following the procedure prescribed u/s.144C, in the remand proceedings, the AO could not bypass the provisions of the said section.
A.T. Kearney Ltd Vs ADIT
(2022) TaxCorp(LJ) 28658 (ITAT-DELHI) · Section 144C
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The claim of provision as made by the assessee is in accordance with settled principal of law. Therefore, the authorities below were not justified in making the disallowance.
BSC C&C Kurali Toll Road Ltd Vs DCIT
(2022) TaxCorp(LJ) 28652 (ITAT-DELHI)
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Consideration for accessing database of the Assessee cannot be considered as royalty under Article 12 of the India-US DTAA.
OVID Technologies Inc. Vs The Dy. C.I.T.
(2022) TaxCorp(LJ) 28620 (ITAT-DELHI)
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In view of the HC order quashing the CBI chargesheet and findings that there was no payment of bribery and that sum of Rs. 2 Cr found in the possession of the middleman was explained as proceeds of sale of agricultural land, there could be no addition of Rs.2 Cr as undisclosed income.
Gian Sagar Educational & Charitable Trust Vs DCIT
(2022) TaxCorp(LJ) 28609 (ITAT-DELHI)
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The case of the assessee is covered by second proviso to section 40(a)(ia) and hence the disallowance made cannot be sustained.
BUDH SINGH GULAB SINGH VERSUS INCOME TAX OFFICER, WARD-29 (8) NEW DELHI
(2022) TaxCorp(LJ) 28584 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=96043&Category=ITAT&CategoryType=Zip
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There was no iota of evidence or any material information which could remotely prove that Assessee received any money from CMF for any operations in India after AY 2011-12.
Satya Prakash Gupta Vs DCIT
(2022) TaxCorp(LJ) 28577 (ITAT-DELHI)
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CIT(A)’s observation that assessee’s spouse had meagre income cannot be accepted since her sources for purchase of property were proved and were never doubted.
Abhay Kumar Mittal Vs DCIT
(2022) TaxCorp(LJ) 28574 (ITAT-DELHI)
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Registered shareholder is to be considered the beneficial owner of shares, unless such shares are held in the capacity of a nominee/agent/trustee of the real owner.
WSP Consultants India Pvt. Ltd Vs ACIT
(2022) TaxCorp(LJ) 28573 (ITAT-DELHI)
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There is no dispute that the assessee has received incentives from the lessors. It is also not in dispute that the assessee has amortized in the profit and loss account only ₹ 34,05,526/- and balance has been spread over the entire lease period.
M/S INDITEX TRENT RETAIL INDIA PVT. LTD. VERSUS THE ADDL. C.I.T SPECIAL RANGE - 4 NEW DELHI AND (VICE-VERSA)
(2022) TaxCorp(LJ) 28568 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=96022&Category=ITAT&CategoryType=Zip
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Technical services rendered by Assessee’s employees were duly offered to tax and thus, there is no Supervisory PE of the Assessee.
FCC Co. Ltd Vs ACIT
(2022) TaxCorp(LJ) 28564 (ITAT-DELHI)
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The expression sufficient cause employed by the legislature in the Limitation Act is adequately elastic to enable the Courts to apply the law in a meaningful manner which sub-serves the ends of justice-that being the life purpose for the existence of the institution of Courts.
Surendra Singh Vs DCIT
(2022) TaxCorp(LJ) 28563 (ITAT-DELHI)
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If the assessee trust is formed with both religious and charitable objects in terms of section 13(1)(b), its claim for registration u/s 12AA cannot be denied and it can only denied in case when such objects are carried out for the benefit of a particular religious community or caste.
ACIT (E) , CIRCLE 1 (1) , NEW DELHI VERSUS DIVYA JYOTI JAGRATI SANSTHAN
(2022) TaxCorp(LJ) 28560 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=95985&Category=ITAT&CategoryType=Zip
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Keeping in view the entire facts of the case, we allow the appeal of the assesse.
ABHAY KUMAR MITTAL VERSUS DCIT, CIRCLE-72 (1) , NEW DELHI
(2022) TaxCorp(LJ) 28559 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=95986&Category=ITAT&CategoryType=Zip
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Royalty from BREW operator agreement is not chargeable to tax in the hands of the assessee and also the revenue received under the test tools agreement. We direct the Assessing Officer to delete the impugned additions.
QUALCOM TECHNOLOGIES INC. VERSUS DEPUTY COMMISSIONER OF INCOME-TAX
(2022) TaxCorp(LJ) 28551 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=94323&Category=ITAT&CategoryType=Zip
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Merely because a liability had become static, it did not imply that the liability ceased to exist or that there was a remission of such liability.
Amsure Insurance Agency Ltd Vs ACIT
(2022) TaxCorp(LJ) 28544 (ITAT-DELHI) · Section 37(1)
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Following the rule of consistency, no addition can be made for the impugned assessment year, especially when no other corroborative evidence such as bogus purchases bills/bogus expenses or unexplained investment, etc., were found during the course of search.
ASSISTANT COMMISSIONER OF INCOME-TAX VERSUS LEPRO HERBALS PVT. LTD.
(2022) TaxCorp(LJ) 28536 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=95962&Category=ITAT&CategoryType=Zip
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When there are conflicting decisions the view taken in favour of the assessee should be followed is relevant to adjudication of the matter before us.
ICMC PROJECTS PVT. LTD., INDUSTRIAL CONVEYORS PVT. LTD., C/O PAVAN MAHESHWARI & CO., CA VERSUS ITD, CPC, BENGALURU KARNATAKA, ACIT (CPCTDS) , GHAZIABAD
(2022) TaxCorp(LJ) 28534 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=95966&Category=ITAT&CategoryType=Zip
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