ITAT Delhi — Direct Tax

1. ITAT Delhi · 18 Oct 2014
   CUP cannot be applied on hypothetical or imaginary value but a real value on which similar transactions have taken place is required. TPO has no jurisdiction to question commercial expediency of transaction

   AWB India Pvt. Ltd. vs. DCIT

   (2014) TaxCorp(LJ) 4260 (ITAT-DELHI)

2. ITAT Delhi · 28 Mar 2014
   A mere diference is perception of CIT & AO cannot make the order erroneous & prejudicial to the interest or revenue

   Smt. N.K. Vinayak vs Commissioner of Income Tax

   (2014) TaxCorp(LJ) 4256 (ITAT-DELHI)

3. ITAT Delhi · 10 Oct 2014
   Loss from a Business Activity cannot be disallowed for mere non mention of that Activity in Form 3CD

   ACIT. Vs. Sh. Amarjeet Singh Sethi

   (2014) TaxCorp(LJ) 4253 (ITAT-DELHI)

4. ITAT Delhi · 14 Aug 2014
   Share broker business commences on the date on which assessee filed application for registration with NSE

   Elan Equity Services Pvt. Ltd. Vs. ITO

   (2014) TaxCorp(LJ) 4247 (ITAT-DELHI)

5. ITAT Delhi · 16 Oct 2014
   S. 68 Addition based on mere report of Investigation Wing not sustainable

   ITO. vs. Rakam Money Matters P. Ltd.

   (2014) TaxCorp(LJ) 4245 (ITAT-DELHI) · Section. 68

6. ITAT Delhi · 17 Oct 2014
   Cash seized during search cannot be adjusted against advance-tax liability

   DCIT. vs. Spaze Tower Pvt. Ltd.

   (2014) TaxCorp(LJ) 4241 (ITAT-DELHI)

7. ITAT Delhi · 21 Oct 2014
   Payment of related Indian income tax by recipient foreign entity and disallowance for payment made without deduction of TDS

   Mitsubishi Corporation India Pvt. Ltd. vs. DCIT

   (2014) TaxCorp(LJ) 4237 (ITAT-DELHI)

8. ITAT Delhi · 15 Oct 2014
   Validity of order u/s 263 on a issue on a issue on which CIT (A) has already decided in favour of Assessee

   Tejpal Singh Kohli Vs. CIT

   (2014) TaxCorp(LJ) 4235 (ITAT-DELHI) · Section. 263

9. ITAT Delhi · 30 Sep 2014
   S. 115JB: Cost of use of land amortized in books cannot be added back for computing book profits

   ACIT. vs. NHPC Ltd.

   (2014) TaxCorp(LJ) 4226 (ITAT-DELHI) · Section. 115JB

10. ITAT Delhi · 24 Sep 2014
    ITAT - Merely because an expense relates to a transaction of an earlier year, it does not become prior period expenses

    Indian Farmers Fertilizer Cooperation Ltd. Versus ACIT, Circle-23(1), New Delhi

    (2014) TaxCorp(LJ) 4220 (ITAT-DELHI)

11. ITAT Delhi · 30 Sep 2014
    Whether when the facts of a case are similar to a matter adjudicated by the a Special Bench and though no proposition laid down by the Bench was applied by the DRP while making its order on the same issue, it can be concluded that such an issue requires fresh adjudication

    ZIMMER INDIA PVT LTD. Vs. DCIT

    (2014) TaxCorp(LJ) 4214 (ITAT-DELHI) · Income tax - Sections 143(3), 144C

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