Tag: ITAT Delhi

Approval u/s 153D granted for six assessment years by a single approval letter was mechanical and bad in law – ITAT In a recent judgment, ITAT Delhi by majority judgment held that approval u/s 153D granted for six assessment years by a single approval letter was mechanical and …

ITAT deleted addition for late deposit of PF and ESI contributions as CPC intimations u/s 143(1) were issued prior to the decision of the Hon’ble Supreme Court In an interesting judgment, ITAT Delhi deleted addition for late deposit of PF and ESI contributions holding that CPC intimations under …

Exemption u/s 54F allowed holding that assessee was owner of only one house at the time of transfer and became owner of second house property only after mutation In a recent judgment, ITAT Delhi has allowed capital gain exemption u/s  54F holding that assessee was owner of only …

ITAT quashed order passed by PCIT u/s 263 without mentioning specific Section under which AO should have made the addition In a recent judgment, ITAT Delhi has held that order passed by the PCIT under Section 263 without mentioning the specific charging Section under which the AO should …

Merely because of no response to notice u/s 133(6) in the manner the AO expected not a basis for making additions – ITAT In a recent judgment, ITAT Delhi held that merely because bank not responded to notice issued u/s 133(6) in the manner the AO expected cannot …

Interest paid on delayed payment of GST/VAT is compensatory and not penal in nature for allowability under section 37. In a recent judgment, ITAT Delhi has held that interest paid on delayed remittance of GST / VAT is compensatory and not penal in nature for the purpose of …

Once appeal of assessee is set aside by ITAT with certain directions, then the consequential proceedings are fresh proceedings – ITAT In a recent judgment, ITAT Delhi has held that once the appeal of the assessee is set aside by Tribunal with certain directions for reconsideration of the …

When AO started the computation of assessed income from the returned income, the return can not be considered non-est for no e-verification In a recent judgment, ITAT Delhi has held that when Assessing Officer started the computation of assessed income from the returned income, the return can not …

Addition made without providing to assessse an opportunity for cross examination is invalid – ITAT In a recent judgment, ITAT Delhi has held that addition made on the strength of statement of alleged accommodation entry provider without providing assessee an opportunity for cross examination was invalid being in …

Onus lies on assessee to prove amount received from clients towards expenses were actually expended for the purpose intended. In a recent judgment, the ITAT Delhi has upheld that for amount received from clients towards expenses reimbursement, onus lies on assessee to prove that the expenses were wholly …