Duxton Hills Builders vs ACIT – ITAT Delhi rules on short-term capital loss. Transaction on Bombay Stock Exchange with STT deemed genuine, not sham or bogus.
ITAT Delhi’s order in Julius Gerardus Van Wijck Vs DCIT case. Deletion of income addition from other sources due to duplicate entries in Form 26AS. Detailed analysis provided.
ITAT Delhi rules in favor of GSMA Limited. Administrative fees for IMEI database access not deemed royalty. Detailed analysis of the order and tax implications.
Explore the ITAT Delhi’s decision in Dharam Pal Saini vs PCIT, upholding revision proceedings u/s 263 of the Income Tax Act. Learn about the assessment on sale of urban agricultural land and its implications on capital gains tax.
Read the detailed analysis of ITAT Delhi’s order in Cameron (Singapore) vs ACIT case. Learn why management support fees are not considered FTS under India-Singapore DTAA. Get insights on grounds, TDS credit, interest, and penalty.
Read the full text of the ITAT Delhi order on American Express (India) Pvt. Ltd. vs. JCIT. The decision grants relief on relocation expenses under section 40(a)(i) of the Income Tax Act.
Read the full text of the ITAT Delhi order in the Ashwin Kapur vs ACIT case. The ITAT directs the AO to allow the indexed cost of improvement and recompute capital gains under section 48 of the Income Tax Act.
Explore the ITAT Delhi order in Paramount Restaurants’ appeal against National Faceless Appeal Centre’s decision on TDS deduction for Common Maintenance Charges under section 194C.
Midway Exim Pvt. Ltd. appeals against ITAT Delhi’s order upholding the addition of Rs 8.18 crores u/s 68 of the Income Tax Act. The appeal challenges the reassessment proceedings, notice issuance, and provides detailed analysis on share application money.
Legal fiction created u/s. 2 (22)(e) enlarges definition of dividend only and legal fiction is not to be extended further for broadening concept of share holders.
