ITAT Delhi advocates for re-adjudication in the case of KMP Expressways Ltd vs ACIT, focusing on the assessee’s status as ‘Assessee in default’ due to non-deposition of TDS in the company’s accounts.
The ITAT Delhi directed to delete interest charged u/s 201(1A) of the Income Tax Act in the case of New Delhi Television Ltd, establishing a significant precedent.
ITAT Delhi, in a significant ruling, held that no addition can be made on unaccounted share capital if it has already been taxed under the category of ‘Source of Income’. Dive into the intricate details of the case: DCIT Vs Subhshree Investment Management Pvt Ltd.
A comprehensive review of the recent ITAT Delhi’s ruling on Span Air Pvt Ltd Vs ACIT case, which offers key insights on depreciation claims under section 32 of the Income Tax Act.
Learn about the pivotal judgement in the BT Data & Surveying Services India Pvt Ltd Vs ITO case, where ITAT Delhi upholds disallowance for belated employees’ contributions to PF/ESIC.
Understand the recent ruling by ITAT Delhi in the case of Savleen Kaur Vs ITO, affirming that a delayed deposit of Employees Contribution to ESI/PF can be disallowed by CPC in Section 143(1) proceedings.
Learn about the latest judgement from ITAT Delhi, where it upheld the disallowance of belated employee contributions to EPF/ESIC in section 143(1) income tax proceedings.
ITAT Delhi held that amount received from its Indian subsidiary towards IT and SAP charges cannot be treated as Fees for Technical Services (FTS) under Article 12(4)(a) of India – Portugal DTAA. Accordingly, additions unsustainable.
ITAT Delhi held that statue doesn’t empower the Assessing Officer to withdraw or modify or substitute the assessment order passed under Section 143(3) of the Income Tax Act with another assessment order.
ITAT Delhi holds in the Sabharwal Food Industries Vs DCIT case that penalty under section 271(1)(c) cannot be levied simply because a claim was not accepted. Discover more about this landmark ruling.
