Follow Us:

ITAT Delhi

ITAT direct to Allow LTCG Exemption after verifying status of STT Payment 

March 9, 2024 981 Views 0 comment Print

Explore the ITAT Delhi order on Oriental Insurance Co. Ltd. vs DCIT, addressing additions, exemptions, and disallowances. Get insights into income tax assessments.

Personal Expenses Treated as Income, cannot be treated as Loan for Section 269SS

March 9, 2024 1149 Views 0 comment Print

Explore the case of DCIT Vs Platinum Towers Pvt. Ltd. (ITAT Delhi) regarding personal expenses treated as income, penalties under Section 269SS, and conclusions on the matter.

ITAT Quashes Assessment Order and Demand Notice Due to Missing DIN

March 9, 2024 2580 Views 0 comment Print

Delhi ITAT rules against assessment order and notice of demand without Document Identification Number (DIN), emphasizing adherence to CBDT Circular No.19/2019.

No Evidence of Cash Payments for Demand Drafts to 34 Parties: ITAT deletes addition

March 9, 2024 675 Views 0 comment Print

Delhi’s ITAT dismisses revenue’s appeal, upholding CIT(A)’s deletion of additions under Section 68 of the Income Tax Act due to lack of cash payment evidence.

Section 50C: Higher Property Sale Consideration Not Ground for Section 271(1)(c) Penalty

March 9, 2024 1206 Views 0 comment Print

ITAT Delhi rules against penalty under Section 271(1)(c) for inaccurate income particulars from property sale, emphasizing legal and factual clarity.

Liaison Office having active role treated as Permanent Establishment in terms of Article 5(2) of India-Germany DTAA

March 8, 2024 825 Views 0 comment Print

ITAT Delhi held that Liaison Office playing an active role with regard to printing of books treatable as Permanent Establishment in terms of Article 5(2) of India-Germany Double Taxation Avoidance Agreement (DTAA).

Mere listing of demand on e-filing portal not valid service of notice: ITAT Delhi

March 8, 2024 2328 Views 0 comment Print

Read how ITAT Delhi grants relief to Sony India Pvt Ltd, ruling that no liability arises as Revenue failed to issue Demand Notice for FBT interest component. Full text included.

ITAT Upholds Addition for Commission Income from Accommodation Entries

March 7, 2024 2445 Views 0 comment Print

Read the detailed analysis of Ram Prakash Bhatia Vs ACIT case where ITAT Delhi upholds addition made on commission income earned from accommodation entries. Full text of the order included.

Diamond Jewelry Included in Gross Weight, Not Added Separately to Wealth: ITAT

March 7, 2024 1155 Views 0 comment Print

Read the detailed analysis of Shekhar Agarwal Vs ACIT case where ITAT Delhi deletes addition of diamond jewellery found during search proceedings. Full text included.

ITAT deletes addition made based on entries found in Hazir Johri software, as they were accounted in Tally

March 5, 2024 1449 Views 0 comment Print

Read the detailed analysis of ITAT Delhi’s decision to delete additions made on cash salary payments without proper documentation in Vaibhav Jain Vs DCIT case.

Search Post by Date
July 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
2728293031