ITAT Delhi restores Bar Council case to NFAC, directing review of mandatory notice service under Section 148 for reassessment before deciding on merits.
Delhi ITAT dismisses Revenue’s appeal as tax effect is below Rs 60 lakh monetary limit per CBDT circulars. Assessee’s cross objections withdrawn.
ITAT remands key tax issues including deemed dividend, interest, and Section 14A disallowances for Hemkunt Steel & Wires to CIT(A) for fresh review.
Delhi ITAT rules India-Mauritius DTAA’s Article 7(3) prevents Section 40(a)(i) disallowance for non-deduction of TDS on expenses.
ITAT Delhi rules GoDaddy’s income from domain registration and web services is not taxable as royalty or FTS/FIS, citing judicial precedents.
Delhi ITAT rules against tax addition of Rs. 24 lakh for Cumin Infotech, citing lack of justification from AO for rejecting assessee’s cash deposit explanation.
ITAT Delhi sends back tax case on cash deposit addition to AO, citing need to verify if bank account belonged to dissolved firm or proprietor.
Amount received by assessee trust from its settler, towards infrastructure fund, was not taxable in hands of assessee, despite the fact that the assessee trust was not registered u/s 12A of Act in that year.
ITAT Delhi deletes transfer pricing adjustment on engineering services for Lummus Technology Heat Transfer BV, citing Delhi High Court rulings.
Delhi ITAT dismisses Flovel Energy Pvt. Ltd.’s appeal for AY 2017-18 as the company chose the Vivad Se Vishwas scheme. Appeal can be restored if settlement fails.
