The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that a society engaged in providing education/ skill development training to the students to enable them to get placement is eligible...
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has granted income tax exemption to a Charitable Society in respect of the property used by the Chairman as the residence. The Assessing Officer has...
The Income Tax Appellate Tribunal ( ITAT ), Delhi bench has held that the reference of the matter by the Assessing Officer to DVO for valuation of the property is not mandatory under section 50C...
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that as the special audit reference was illegal, the assessment order is barred by time limitation and hence, liable to be...
The Income Tax Appellate Tribunal ( ITAT ), Delhi bench has held that for the purpose of imposing the penalty under section 201(1A) of the Income Tax Act for TDS Default, a ‘month’ means 30...
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the circular issued by the Central Board of Direct Taxes ( CBDT ) clarifying that there is no need to deduct TDS...
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 loss incurred on the sale of the shares of the subsidiary companies would amount to business loss under the provisions of...
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the services in the nature routine support services cannot be treated as Fee for Technical Services under the Indo-US Tax Treaty and...
A division bench of the Delhi High Court has held that a claim for deduction under section 10AA of the Income Tax Act which was accepted in previous years cannot be denied later due to...
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that no income tax deduction can be given to the law firm, Luthra and Luthra for the expenses incurred by it for the...
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that mere non-production of directors of the Company is not a ground to made addition under section 68 of the Income...
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the Oil and Natural Gas Corporation ( ONGC ) is not liable to deduct tax on making payments to a US Company towards third-party...
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the capital gain of multiple years can be claimed against purchase/construction of same new residential house i.e. new asset for the exemption under section...
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the penalty notice issued by the department without mentioning a specific charge must be treated as ‘defective’ for the purpose of section...
While granting relief to the Wrestling Federation of India, the Income Tax Appellate Tribunal (ITAT), Delhi has held that the federation is not liable to pay tax for the royalty and sponsorship fee for organizing...
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the income from the sale of software cannot be treated as ‘royalty’ under the Double Taxation Avoidance Agreement (DTAA) between India and...
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the provisions of section 269SS of the Income Tax Act will not be applicable to loan transaction between husband and wife. While...
The Delhi bench of the Income Tax Appellate Tribunal (ITAT), while deleting a penalty order under section 271 (1) (c) of the Income Tax Act, held that mere non-production of parties before the Assessing Officer...
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the rental income received after the purchase of an already let out warehouse is taxable as income from house property. The Tribunal...
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that if the Assessee do not challenge a protective addition by fileing an appeal, it becomes a substantive addition. Two assessees, NHPL and NDPL are...
© 2019 Taxscan | Simplifying Tax Laws; Developed by Nextline