The Delhi bench of the Income Tax Appellate Tribunal (ITAT) restored the trust's 80G(5) Registration Application back to the Commissioner of Income Tax (Exemption) (CIT (E)) despite a 6-year delay. The facts, in brief, are

This annual digest analyzes all the ITAT stories published in 2023 at taxscan.in Payment from SET Satellite (Singapore) P. ltd are not Taxable as ‘royalty’ under Article 12(2) of India-Singapore Treaty: ITAT The Mumbai bench

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) dismissed the Revenue's appeal as the Assessing Officer ( AO ) made no reference to any incriminating material while adding on TDR transactions.

The Income Tax Appellate Tribunal (ITAT), Delhi bench has condoned a delay of 12 days in filing an appeal since there was no mistake on the part of the assessee and it was due to

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the deliberate delay in filing an appeal and depositing of appeal fee under the wrong head would show the irresponsible and noncooperative

The Income Tax Appellate Tribunal (ITAT) Delhi bench observed that difference in the opening stock and closing stock of assessee arised due to the clerical mistake of Filing Income Tax Return. Therefore the bench upheld

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) ruled that typographical error in the share valuation report will not attract addition and remitted the matter back to AO. Sh. Jeetan Nagpal & Ms

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) directed the Assessing Officer ( AO ) to conduct a fresh assessment due to the inadequacy of the inquiry into the source of

The  two member  bench  of Delhi Income Tax Appellate Tribunal (ITAT) ruled that stubbed diamond jewelry found during the search proceedings should not need to be declared in wealth tax return. Hence the bench deleted

This weekly round-up analytically summarises the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during the previous week from May 6th to 13th, 2023. Proceeds from Licence of BOT Projects

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) amount advanced for business transactions between shareholding entities are not deemed dividend under Section 2(22)(e) of the Income Tax Act, 1961. Therefore the

While hearing the case between Ritu Bajaj and Assistant Commissioner of Income Tax, Delhi bench of Income Tax Appellate Tribunal (ITAT), while following a circular issued by the Central Board of Direct Taxes (CBDT), held

The Delhi bench of the Income Tax Appellate Tribunal (ITAT), Delhi bench has held that conducting various programmes by the pharmaceutical companies for the purpose of brand promotion expenses is business expenditure under the provisions

In a significant ruling, the Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the income tax department should allow credit of TDS paid by the society who collects rent on behalf of the

The Income Tax Appellate Tribunal ( ITAT ) Delhi bench held that the loss of the amount of security deposit paid to landlord towards rented premises is deductible as ‘ Business Loss ’ under the