A Division Bench of the Delhi High Court while upholding the order of the Delhi Bench of the Income Tax Appellate Tribunal(ITAT), held that, the recovery of annual report and share certificates from the assessee

The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) in M/s. Delhi International Airport Pvt. Ltd vs. DCIT held that collection of Passenger Service Fee by the Airline Operators on behalf of the

The Income Tax Appellate Tribunal Delhi bench, comprising of judicial member SH.Amit Sukla and accountant member SH.O.P.Kant held that disallowance under section 14A of the act cannot exceed the amount of exempted income earned by

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has quashed an assessment under Section 153C of the Income Tax Act, 1961, against an assessee due to lack of valid grounds and corroborative evidence

The Delhi High Court while granting the partial relief to Microsoft India held that the remand is not a power to be exercised by ITAT in a routine manner but to be used sparingly. The

The Delhi bench of Income Tax Appellate Tribunal (ITAT) recently allowed income tax exemptions to educational institutions for income of fine, lab free, founder day charges, photograph charges. Assesssee Pushp Niketan School Samiti is an

The Income Tax Appellate Tribunal (ITAT), Delhi bench refused to condone the delay of appeal filed in the absence of evidence or reason to justify the delay. Shri Kanav Bali, Sr. DR appeared for the

Incurring expenditure for the purpose of expansion of business is allowable u/s 271(C) of Income Tax Act: ITAT Tourism Finance Corporation of India Ltd vs Addl. CIT CITATION: 2023 TAXSCAN (ITAT) 2145 The Delhi bench

The Income Tax Appellate Tribunal (ITAT), Delhi Bench while dismissing the revenue’s appeal allowed Delhi Public School Society’s claim of carry forward of losses. The Revenue urged that the CIT(A) has erred in law in

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has directed to consider valuation report for giving the benefit of cost of acquisition in construction of roof rights in property. The assessee Manoj Mediratta's case

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the capital gain deduction under Section 54 of the Income Tax Act, 1961 could be allowable in the year of handing over of

The Income Tax Appellate Tribunal (ITAT) Delhi Bench deleted the 5% disallowance made by the assessing officer out of repair and maintenance expenses claimed under the sanitation segment . The assessee City Lifeline Travels Pvt

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently while upholding the decision of lower authority held that no Tax Deduction at Source (TDS) is required to be deducted on payments made

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the disallowance holding that the provisions of Section 40(a)(ai) of the Income Tax Act 1961 was not applicable for non-deduction of Tax Deducted at

The New Delhi bench of ITAT quashed the appeal by Deputy Commissioner of Income Tax (DCIT), (the appellant) for levying Income tax from Aruna Chandhok, (the respondent) for the bonus shares she received, as per