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Judicial Member Saktijit Dey

ITAT - Income Tax - Income Tax Appellate Tribunal - ITAT Delhi -Tax on business income - TAXSCAN
Income Classified as Business Income, not Taxable in India for Non-Resident Assessee: ITAT upholds CIT(A) Ruling [Read Order]
October 18, 2024
ITAT - ITAT Delhi - Foreign Tax Credit - Foreign Tax Credit Filing - Foreign Tax Credit Delayed Filing - ITAT Foreign Tax Credit - taxscan
ITAT allows Foreign Tax Credit despite Delayed Filing of Form No. 67, Rules Income Tax Rule 128(9) Directory, not Mandatory [Read Order]
September 2, 2024
Jewllery - section 69b - Ownership - Equal Ownership Among Cohabitants invalid - Itat - income tax news related to jewellary - itat news related to jewellary - income tax news on jewellery - jewelry - tax news - taxscan
Jewelry Addition u/s 69B by Assuming Equal Ownership Among Cohabitants Invalid: ITAT [Read Order]
August 31, 2024
Income Tax - India-UK DTAA - Double Taxation Avoidance Agreement - DTAA - Fee for Technical Services - taxscan
Routine Support Services not FTS under India-UK DTAA: ITAT [Read Order]
August 27, 2024
ITAT - ITAT Delhi - Income tax act - Revisionary Jurisdiction - improper inquiry - Assessing Officer - taxscan
Revisionary Jurisdiction under Income Tax Act cannot be invoked on allegation of Improper Inquiry by AO: ITAT [Read Order]
June 25, 2024
ITAT Delhi - ITAT disallows Section 54 - Income Tax Act - Taxpayer Fails to Construct Residential House - taxscan
Taxpayer fails to Construct Residential House within Prescribed Time: ITAT disallows Section 54 Deduction under Income Tax Act [Read Order]
June 7, 2024
Section 153D Income tax act - Assessment Order - Assessment records - ITAT - taxscan
Approval Granted u/s 153 D clearly indicates Approving Authority neither Examined Assessment Records nor Seized Materials: ITAT quashes Assessment Order [Read Order]
June 7, 2024
JCIT - Income Tax - Income Tax Act - ITAT - ITAT Delhi - taxscan
JCIT issues Penalty Order under Income Tax Act beyond Limitation, Deemed Invalid: ITAT deletes Penalty [Read Order]
June 6, 2024
ITAT - income tax - income tax - ITAT delhi - Search related - case Competent authority - TAXSCAN
Assessment/Reassessment in a Search-Related Case Cannot Be Passed Without Proper Approval by Competent Authority: ITAT [Read Order]
June 6, 2024
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