Failure to Comply CIT(A)’s Intimations despite Adequate Opportunity being Given: ITAT dismisses Ex-Parte Order Grounds [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT) dismissed the ex-parte order on grounds of failure to comply with the CIT(A)'s intimations, despite being given adequate opportunity. The assessee filed its return of
IT Support Services rendered by CPP UK from UK to Entire Group Including CPP India Not Taxable as FTS: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that IT support services rendered by CPP UK from the UK to the entire group including CPP India would not be taxable as  
Non-Competition Fee received under Restrictive Covenants Restrains Source of Income: ITAT deletes Addition of Rs. 64 Cr [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled to delete the addition of Rs. 64 crore after determining that the non-competition fee received under restrictive covenants restrained the source
Tribunal cannot dismiss Appeal merely for want of Non-Prosecution: Delhi High Court [Read Order]
The Delhi High Court ruled that the tribunal cannot dismiss the Appeal merely for want of Non-Prosecution. The petitioner, Pradeep Kumar Jindal before the ITAT, for Assessment Year 2008-09. However, the petitioner failed to appear
Income Tax Addition u/s 69B of Income Tax Act made on basis of Cogent Documentation: ITAT Dismisses Income Tax Appeal [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that since the document on the basis of which addition of Rs.2 crores is sought to be made is not a cogent document, the Tribunal
ITAT Quashes Re-Assessment merely based on Details available on Record and Wrongly interpreted by AO [Read Order]
The New Delhi bench of Income Tax Appellate Tribunal quashed the re-assessment in Dy.C.I.T  Vs. M/s Yamaha Motor India Sales since there was no new tangible material brought on record by the Assessing Officer. Two
Commission paid to agents outside India does not fall u/s 9(1)(vii) in absence of any Services of Technical Nature: ITAT sets aside Disallowance made by AO [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) observed that Commission Paid to Agents Outside India does not Fall under section 9(1)(vii) of the Income Tax Act, 1961 in the absence of any
Transport Services or Medical Expenses Reimbursement provided to non-employees excluded from FBT liability: ITAT deletes Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) ruled in favor of the assessee by removing the addition related to transport services or medical expenses reimbursement provided to non-employees, thereby exempting
Intention of Assessee at the time of Purchase of Shares relevant to determine Tax Liability: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) in ACIT v. Shri Finance ruled that intention of assessee during the time of purchase of shares is a criterion to determine the
25% Depreciation allowable on Intangible Asset of Licence for running Container Trains on Indian Railways: ITAT [Read Order]
The Delhi bench of ITAT in an appeal filed by the assessee against the order of Ld.CIT (A) which confirmed the order of A.O regarding the depreciation claim made by the appellant , held that
Services provided to Jet Airways and Jet Lite in Malaysia head office of Resident Indian Company are taxable in India: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) ruled that services provided to Jet Airways and Jet Lite in Malaysia head in the office of resident Indian companies are taxable in India .
Payment of Management Fee to Third Party Indian Hotels Not FTS as per DTAA: ITAT grants Relief to Shangri-La [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently  while granting relief to Shagri-LA held that payment of management fee to third party Indian hotels are  not Fee for Technical Service (FTS)
ITAT Annual Digest [Part 69]
This annual digest analyzes all the ITAT stories published in 2023 at taxscan.in Issuance of Notice u/s 153C of Income Tax Act shall be Invalid Ab-Initio when no Incriminating Document found in Search: ITAT DCIT
Salary paid by Indian Company to Non-Resident for service rendered outside India  is not Taxable in India: ITAT [Read Order]
The Delhi bench Income Tax Appellate Tribunal ( ITAT ) held that salary paid by the Indian company to a  non-resident for service rendered outside India is not taxable in India. The Assessee Devi Dayal,was
ITAT deletes Additions made on account of Salary Payment in Cash without having any Documents [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) deleted the addition made on account of salary in cash without having any documents The assessee Vaibhav Jain one of the directors of M/s Jindal