![Relief for BMW: ITAT sets aside Final Assessment Order as Time-Barred u/s 144C(13) for Delay in Giving Effect to DRP Directions [Read Order]](https://images.taxscan.in/h-upload/2025/09/25/500x300_2090919-bmw-taxscan.webp "Relief for BMW: ITAT sets aside Final Assessment Order as Time-Barred u/s 144C(13) for Delay in Giving Effect to DRP Directions [Read Order]")
Relief for BMW: ITAT sets aside Final Assessment Order as Time-Barred u/s 144C(13) for Delay in Giving Effect to DRP Directions [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) granted relief to BMW India Pvt. Ltd. by setting aside the Final Assessment Order for...
![No S.153C Income Tax Assessment if Documents only ‘Pertain to’ and do Not ‘Belong to’ Assessee: ITAT Deletes ₹85L Addition [Read Order]](https://images.taxscan.in/h-upload/2025/06/20/250x150_2050786-itat-itat-delhi-income-tax-assessment-taxscan.webp "No S.153C Income Tax Assessment if Documents only ‘Pertain to’ and do Not ‘Belong to’ Assessee: ITAT Deletes ₹85L Addition [Read Order]")
![ITAT Upholds CIT(A) Ruling, Excludes Business Advances from Deemed Dividend u/s 2(22)(e) [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/250x150_2050294-itat-itat-delhi-business-advances-taxscan.webp "ITAT Upholds CIT(A) Ruling, Excludes Business Advances from Deemed Dividend u/s 2(22)(e) [Read Order]")
![Ethiopian Airlines’ Income from Simulator Training to FSTC, Dubai Not Taxable in India, Rules ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/250x150_2043614-itat-itat-delhi-ethiopian-airlines-taxscan.webp "Ethiopian Airlines’ Income from Simulator Training to FSTC, Dubai Not Taxable in India, Rules ITAT [Read Order]")
FTS Classification in Management and Administrative Services: ITAT deletes ALP Adjustment Due to Lack of Technology Transfer [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) deleted the Arm's Length Price ( ALP ) adjustment made in respect of payments for AP management and administrative services, holding that the...
![FTS Classification in Management and Administrative Services: ITAT deletes ALP Adjustment Due to Lack of Technology Transfer [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-FTS-classification-India-Transfer-pricing-litigation-taxscan.jpg "FTS Classification in Management and Administrative Services: ITAT deletes ALP Adjustment Due to Lack of Technology Transfer [Read Order]")
![Timely Application for Final Approval u/s 80G: ITAT Quashes CIT(E)’s Rejection [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Timely-Application-for-Final-Approval-Timely-Application-Final-Approval-Final-Approval-section-80G-ITAT-ITAT-Quashes-taxscan.jpg "Timely Application for Final Approval u/s 80G: ITAT Quashes CIT(E)’s Rejection [Read Order]")
Late Filing of Form 10B for Exemption Claim u/s 11: ITAT Allows Claim Based on Submission Before Assessment Completion [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) allowed the claim for exemption under section 11 of Income Tax Act,1961, despite the late filing of Form 10B, as the form was submitted before...
![Late Filing of Form 10B for Exemption Claim u/s 11: ITAT Allows Claim Based on Submission Before Assessment Completion [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Form-10B.jpg "Late Filing of Form 10B for Exemption Claim u/s 11: ITAT Allows Claim Based on Submission Before Assessment Completion [Read Order]")
Assessee filed Form 10CCB before Completion of the 143(1) proceedings: ITAT allows Assessee’s Appeal [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) allowed the assessee’s appeal, noting that the assessee had filed Form 10CCB before the completion of the proceedings under Section 143(1)...
![Assessee filed Form 10CCB before Completion of the 143(1) proceedings: ITAT allows Assessee’s Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/ITAT-ITAT-Delhi-Form-10CCB-Assessees-appeal-Taxscan.jpg "Assessee filed Form 10CCB before Completion of the 143(1) proceedings: ITAT allows Assessee’s Appeal [Read Order]")
Disallowance of ₹3.07 Crores for Contingent Liabilities: ITAT Quashes as Expenses Not Claimed in P&L [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT)quashed the disallowance of ₹3.07 Crores for contingent liabilities, including ₹1.37 Crores for Guaranty and ₹1.71 Crores for Capital...
![Disallowance of ₹3.07 Crores for Contingent Liabilities: ITAT Quashes as Expenses Not Claimed in P&L [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/TAT-Delhi-Income-Tax-Income-Tax-News-Taxscan.jpg "Disallowance of ₹3.07 Crores for Contingent Liabilities: ITAT Quashes as Expenses Not Claimed in P&L [Read Order]")
Revision Proceedings u/s 263 Not Maintainable After Assessment Order Declared Non Est: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ),ruled that revision proceedings under Section 263 of the Income Tax Act,1961 are not maintainable after an assessment order is declared non...
![Revision Proceedings u/s 263 Not Maintainable After Assessment Order Declared Non Est: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Assessment-Order-Revision-Proceedings-Taxscan.jpg "Revision Proceedings u/s 263 Not Maintainable After Assessment Order Declared Non Est: ITAT [Read Order]")
![Notices for Appeal Sent to Incorrect Email-ID: ITAT Restores Matter to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Notices-Appeal-Incorrect-Email-ID-ITAT-CITA-taxscan.jpg "Notices for Appeal Sent to Incorrect Email-ID: ITAT Restores Matter to CIT(A) [Read Order]")