The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, with regard to a search conducted within 6 preceding years of the relevant AY, upheld the Income Tax Proceedings

The Income Tax Appellate Tribunal (ITAT),Delhi Bench, has recently, in an appeal filed before it, held that Section 43 B of the Income Tax Act , is not applicable to service tax liability. The aforesaid

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, while considering the appeals filed before it, quashed Section 153C assessments, based on invalid notices. The same was done by the Delhi ITAT, while taking

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that common area maintenance charges are subject to TDS u/s 194 C. The aforesaid observation was made by

In Aparna Ashram v. ADIT(E), the Delhi ITAT held that the Assessing Officer is bound to follow the natural justice principles for rectifying an order by invoking section 154 of the Income Tax Act, 1961.

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that interest receipt under TUFS scheme is capital in nature, needs to be excluded while working out book

In Ms. Ramairen Properties Pvt Ltd v. ITO, the division bench of the Delhi ITAT ruled that non-recording of Construction expenses in books of account is not a ground for assessing rental income under the

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, dismissed the revenue’s appeal, on finding that there is lack of jurisdiction under Section 153C of the Income Tax

The Income Tax Appellate Tribunal, Delhi Bench, has recently, in an appeal filed before it, held thatM/s. Uptodate is not taxable under “royalty” for allowing access to online database of journals and books, on the

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, while allowing DTAA benefit, held that income from foreign assignment is not taxable, merely because the assessee owns a

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently in an appeal filed before it, held that CAM charges paid as part of rent, is subject to TDS u/s 194I of Income Tax Act.

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the receipts from the sale of scraps shall be treated as part of gains derived from industrial undertaking for the purposes of

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, while quashing an addition made under section 69 and 69A, held that inter- account transfer and sale of shares

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, on failure of the department to submit a contradict view to the CIT(A)’s decision, confirmed the deletion of addition

A division bench of the Delhi ITAT, last week held that penalty under section 271(1)(c ) of the Income Tax Act, 1961 cannot be levied if the Arm’s Length Price (ALP) was determined as per