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All conditions of paragraph 4.2 of Article 24 of DTAA needs to be satisfied simultaneously

Case Name : ADIT (IT) 3(1) Vs Global Cricket Corporation Pte Ltd. (ITAT Mumbai)
Appeal Number : ITA No. 3130/MUM/2006
Date of Judgement/Order : 14/12/2022
Related Assessment Year : 2002-2003
Courts : All ITAT (14945) ITAT Mumbai (3583)
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Addition based on unsigned/ unstamped/ unregistered Satakhat unsustainable

Case Name : Kalpesh Mafatlal Patel Vs DCIT (ITAT Surat)
Appeal Number : ITA Nos. 48 & 49/SRT/2017
Date of Judgement/Order : 19/12/2022
Related Assessment Year : 2011-12 & 2012-13
Courts : All ITAT (14945) ITAT Surat (91)
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Revision u/s 263 without satisfying twin conditions is unsustainable

Case Name : Virgo Aluminum Ltd. Vs PCIT (ITAT Chandigarh)
Appeal Number : ITA No. 438/CHD/2022
Date of Judgement/Order : 07/12/2022
Related Assessment Year : 2017-18
Courts : All ITAT (14945) ITAT Chandigarh (315)
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Incentives from Rajasthan Investment Promotion Scheme 2010 is capital receipt

Case Name : Jain Irrigation Systems Ltd Vs DCIT (ITAT Pune)
Appeal Number : ITA No. 227/PUN/2018
Date of Judgement/Order : 22/12/2022
Related Assessment Year : 2013-2014
Courts : All ITAT (14945) ITAT Pune (714)
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Additional amount paid on FCCB is revenue expenditure

Case Name : ACIT Vs Hikal Ltd (ITAT Mumbai)
Appeal Number : ITA No. 2320/MUM/2016
Date of Judgement/Order : 28/12/2022
Related Assessment Year : 2011-12
Courts : All ITAT (14945) ITAT Mumbai (3583)
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Payment towards leasing/ hiring of equipment doesn’t constitute royalty

Case Name : Spicejet Limited Vs Addl. CIT (ITAT Delhi)
Appeal Number : ITA No. 2688/Del/2011
Date of Judgement/Order : 28/12/2022
Related Assessment Year : 2006-2007
Courts : All ITAT (14945) ITAT Delhi (3704)
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Notice u/s 274 without specifying limb under which penalty proceeding is initiated u/s 271(1)(c) is unsustainable

Case Name : Virtual Software & Training Vs ITO (Delhi High Court)
Appeal Number : ITA No. 3926/Del/2019
Date of Judgement/Order : 28/12/2022
Related Assessment Year : 2001-02
Courts : All High Courts (13931) Delhi High Court (3369)
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TDS deposit without actual deduction of TDS from payment is to be treated as income

Case Name : Formula One World Championship Ltd. Vs DCIT (ITAT Delhi)
Appeal Number : ITA No. 248/Del/2018
Date of Judgement/Order : 26/12/2022
Related Assessment Year : 2012-13
Courts : All ITAT (14945) ITAT Delhi (3704)
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Amendment to extend time limit for reassessment not applicable when notice was Illegal

Case Name : DCIT  Vs Anand Pershad Jaiswal (ITAT Delhi)
Appeal Number : 4824/DEL/2019
Date of Judgement/Order : 27/12/2022
Related Assessment Year : 2000-01
Courts : All ITAT (14945) ITAT Delhi (3704)
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Depreciation u/s 32 not allowable in respect of assets shared with sister concern

Case Name : Radisson Hospitality Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 9825/Del/2019
Date of Judgement/Order : 21/12/2022
Related Assessment Year : 2016-17
Courts : All ITAT (14945) ITAT Delhi (3704)
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