The Delhi Bench of Income Tax Appellate Tribunal (ITAT) ruled that the deduction is not allowable on depositing employees' contribution towards Employee State Insurance (ESI) & Provident Fund (PF) after the due date. An addition

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that addition could not be made on cash deposited to the bank account from husband's savings for payment of bank loan. The assessee, Ramesh

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, on account of the appellant’s failure to prove the genuineness of heavy denomination cash gifts, upheld the addition Under

The Income Tax Appellate Tribunal (ITAT), Delhi Bench deleted the disallowance made by AO on account of delayed payment of contribution to Provident Fund, Employees' State Insurance and Professional Tax. The assessee, Planman HR (P)

The Delhi ITAT, in a recent ruling, held that imposing penalty by quoting wrong section would not itself make the entire proceedings invalid if the assessee had not raised any objection during pre-assessment stage and

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that payment of electricity duty is deductible u/s 43B of Income Tax Act. The aforesaid observation was made

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that no purchase can be said to be made, if sale deed is executed in favor of the

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that the levy of surcharge and cess cannot exceed the tax rate of 10%, as per India –

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, reduced the disallowance from 10% to 2%, on finding that operating expenses is unverified and excessive and hence not

The Income Tax Appellate Tribunal, Delhi Bench, in the case Winspir Communication v. ACIT held that the issuance of notice under Rule 19 of the ITAT Rules, 1961 itself does not make the appeal admissible.

In ACIT v. M/s.Nokia Siemens Networks (P) Ltd, the Delhi ITAT held that assessee cannot be treated as Assessee-in-Default for Late payment of TDS due to system and connectivity issues at the bankers' end. In

The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that penalty can’t be invoked under Income Tax Act without relevant documents which substantiate business activities. The appellant GSA (Gestions Sportives Automobiles) is a company

The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the Commissioner of Income Tax (Appeals) cannot CIT(A) can’t adjudicate issue by introducing a new source of income not discussed in the original assessment.

The Income Tax Appellate Tribunal, Delhi Bench reiterated that reopening of assessment by AO invalid if based on “change of opinion”. The assessee, Paveljeet Singh Ruppal had filed his return of income on 30.09.2008 on

Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the amount of interest paid for the delayed payment of services tax shall be treated as a permissible deduction from the Business Income for the