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Accumulated Profits for deemed dividend is to be arrived after allowing Depreciation as per Income Tax Act

Case Name : XL Enterprises Ltd. Vs ITO (ITAT Kolkata)
Appeal Number : I.T.A. No. 2105/Kol/2019
Date of Judgement/Order : 23/03/2023
Related Assessment Year : 2012-13
Courts : All ITAT (14945) ITAT Kolkata (1034)
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ITAT allows Appeal filed manually but not electronically due to Technical issues

Case Name : Mahesh Agarwal Vs ACIT (ITAT Jaipur)
Appeal Number : ITA No. 4/JP/2023
Date of Judgement/Order : 28/03/2023
Related Assessment Year : 2014-15
Courts : All ITAT (14945) ITAT Jaipur (448)
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Additional Evidence not considered by CIT(A) – ITAT directs fresh assessment

Case Name : Umano Healthcare Pvt Ltd Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 3256/Del/2019
Date of Judgement/Order : 24/03/2023
Related Assessment Year : 2015-16
Courts : All ITAT (14945) ITAT Delhi (3704)
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Interest on delayed payment of TDS not penal in nature & allowable expense

Case Name : Harcharan Dass Gupta Vs DCIT (ITAT Delhi)
Appeal Number : ITA No.1013/Del/2022
Date of Judgement/Order : 24/03/2023
Related Assessment Year : 2017-18
Courts : All ITAT (14945) ITAT Delhi (3704)
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Expenditure for any purpose which is an offence or which is prohibited by law is not deductible: SC

Case Name : CIT Vs Prakash Chand Lunia (D) Thr. Lrs. & Anr. (Supreme Court of India)
Appeal Number : Civil Appeal Nos. 7689-90 of 2022
Date of Judgement/Order : 24/04/2023
Related Assessment Year :
Courts : Supreme Court of India (2371)
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Assessment order against Deceased despite Knowledge of his death is invalid

Case Name : Late Keshav L. Jumani (Through Legal Heir Smt. Pushpa K. Jumani) Vs ITO (ITAT Mumbai)
Appeal Number : I.T.A. No.39/Mum/2023
Date of Judgement/Order : 31/03/2023
Related Assessment Year : 2009-10
Courts : All ITAT (14945) ITAT Mumbai (3583)
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Penalty u/s 271(1)(c) not leviable as deduction claimed under bonafide belief

Case Name : Posun Credit Co. Vs ACIT (ITAT Ahmedabad)
Appeal Number : ITA No. 93/Ahd/2022
Date of Judgement/Order : 24/03/2023
Related Assessment Year : 2013-14
Courts : All ITAT (14945) ITAT Ahmedabad (1125)
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Dividend to non-resident shareholder attracting rates u/s 115-O doesn’t have lower rate benefit under DTAA

Case Name : DCIT Vs Total Oil India Pvt. Ltd (ITAT Mumbai)
Appeal Number : ITA No. 6997/MUM/2019
Date of Judgement/Order : 20/04/2023
Related Assessment Year : 2016-17
Courts : All ITAT (14945) ITAT Mumbai (3583)
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Distribution fees paid by Google India to Google Ireland doesn’t attract TDS u/s. 195

Case Name : Google India Private Ltd. Vs ACIT (ITAT Bangalore)
Appeal Number : ITA No. 374 & 362/Bang/2013
Date of Judgement/Order : 31/03/2023
Related Assessment Year : 2008-2009
Courts : All ITAT (14945) ITAT Bangalore (1081)
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TDS not deductible as reimbursement to member companies by PII doesn’t qualify as fee for technical service

Case Name : ITO Vs Petroleum India International (ITAT Mumbai)
Appeal Number : ITA No. 5912, 5913 & 5921/M/2000
Date of Judgement/Order : 31/03/2023
Related Assessment Year : 1996-97
Courts : All ITAT (14945) ITAT Mumbai (3583)
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