Delhi ITAT confirms Delhi Bureau of Text Books’ educational activity, allowing Section 11 exemption despite surplus from subsidized textbook sales, citing consistent rulings.
ITAT Delhi rules in favor of Spicejet, upholding the deletion of supplementary aircraft rent disallowances, citing consistent past judgments.
ITAT Pune ruled that employee leave encashment from government and non-government departments must be examined separately for tax exemption under Section 10(10AA).
ITAT Patna remands case for fresh scrutiny of ₹2.15 crore demonetization deposits, citing assessee’s lack of opportunity and ordering a fair hearing.
Delhi ITAT voids search assessments for Kumar Nayyar, citing mechanical Section 153D approval. Orders lacked judicious application of mind for each assessment year.
ITAT Mumbai quashes reassessment orders against Soham Estates for AY 2012-13, 2013-14, 2014-15, citing jurisdictional flaws by tax authorities.
Kolkata ITAT ruled the ITO lacked jurisdiction to reassess OSL Developers’ income after its case was transferred to another authority, nullifying the reassessment order.
ITAT Delhi held that income earned by GoDaddy.com from providing domain name registration services to Indian Customers is not taxable in India. Further, income from provision of non-domain service fall outside ambit of Fee for Technical Services and hence not taxable.
ITAT Bangalore rejected Jurimatrix Services’ appeal citing a 596-day delay and no grievance against a Section 263 order, highlighting the need for timely and forum-appropriate appeals.
Aggrieved by CIT(A)’s order, Revenue filed an appeal before ITAT. Revenue argued that AO’s disallowances were justified, particularly the allocation of interest to joint venture accounts and the disallowance of management and land development expenses due to insufficient evidence.
