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Interest on delayed payment of TDS not allowable as business expenditure

Case Name : Govindam Clearing Agencies Pvt. Ltd Vs DCIT (ITAT Jaipur)
Appeal Number : ITA No.70/JP/2019
Date of Judgement/Order : 01/09/2020
Related Assessment Year : 2016-17
Courts : All ITAT (7466) ITAT Jaipur (234)

No proviso to section 2(15) applies if surplus earned from activities incidental to main object being charitable in nature

Case Name : Confederation of Real Estate Developers Association of India Vs ACIT (Exemption) (ITAT Mumbai)
Appeal Number : ITA No. 6896/Mum/2019
Date of Judgement/Order : 15/09/2020
Related Assessment Year : 2016-17
Courts : All ITAT (7466) ITAT Mumbai (2139)

Comparables dissimilar in Functionally & Turnover cannot be included by TPO

Case Name : Agilent Technologies India Pvt. Ltd Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 1291/Del/2015
Date of Judgement/Order : 27/11/2020
Related Assessment Year : 2010-11
Courts : All ITAT (7466) ITAT Delhi (1758)

Deduction u/s 54F cannot be denied if a person holding one more residential property in joint name

Case Name : Shree Anil Dev Vs DCIT (ITAT Bangalore)
Appeal Number : ITA No. 1040/Bang/2018
Date of Judgement/Order : 25/08/2020
Related Assessment Year : 2013-14
Courts : All ITAT (7466) ITAT Bangalore (440)

TDS not applicable on reimbursement of actual CAB expenses

Case Name : Sri Balaji Prasanna Travels Vs ACIT (ITAT Bangalore)
Appeal Number : ITA No.2078/Bang/2019
Date of Judgement/Order : 25/11/2020
Related Assessment Year : 2015-16
Courts : All ITAT (7466) ITAT Bangalore (440)

No penalty for not maintaining books – Calculation of Turnover from Derivative Transaction – Debatable issue – Reasonable cause

Case Name : Vijay Kumar Jain Vs ITO (ITAT Jaipur)
Appeal Number : ITA No. 1115/JP/2018
Date of Judgement/Order : 07/09/2020
Related Assessment Year : 2015-16
Courts : All ITAT (7466) ITAT Jaipur (234)

ITAT Allows Depreciation on Capitalised Jamnagar Loni Pipeline & Gandhar Plant Cost to GAIL

Case Name : Gail (India) Ltd. Vs ACIT (ITAT Delhi)
Appeal Number : ITA Nos. 301/DEL/2006
Date of Judgement/Order : 858 & 859/DEL/2006
Related Assessment Year : 27/11/2020
Courts : All ITAT (7466) ITAT Delhi (1758)

To claim Bad Debts written off assessee has to fulfill requirement of section 36(2)

Case Name : M/s. SAP India Pvt. Ltd. Vs DCIT (ITAT Bangalore)
Appeal Number : ITA. No.2072/Bang/2018
Date of Judgement/Order : 25/11/2020
Related Assessment Year : 2011-12
Courts : All ITAT (7466) ITAT Bangalore (440)

Constitute National Tribunals Commission to supervise appointments & functioning of Tribunals: SC to UOI

Case Name : Madras Bar Association Vs Union of India & Anr. (Supreme Court of India)
Appeal Number : Writ Petition (C) No.804 of 2020
Date of Judgement/Order : 27/11/2020
Related Assessment Year :
Courts : Supreme Court of India (1297)

Gail allowed section 801/ 80IA deductions on Lean gas Manufacturing / Processing

Case Name : Gail (India) Ltd. Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 5775/Del/2014
Date of Judgement/Order : 26/11/2020
Related Assessment Year : 1998-99
Courts : All ITAT (7466) ITAT Delhi (1758)