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Supreme Court on Section 44C: DIT (Intl. Tax), Mumbai v. American Express Bank Ltd. – Cap on Head Office Expenditure for Non-Residents Reaffirmed (Judgment dated 15.12.2025)
Analysis of judgement of Supreme Court delivered on 15.12.2025 in the case of Director of Income Tax, Mumbai v. M/s American Express Bank Ltd., on the issue of Deduction of head office expenditure in the case of non-resi...
Delay of 4 Days in Filing Form 10B Is Procedural and Not Fatal – ITAT Delhi Allows Section 11 Exemption and Sets Aside CPC Adjustment | Aarti Singal Foundation (AY 2021-22)
The Income Tax Appellate Tribunal, Delhi Bench ‘A’, adjudicated the appeal filed by the assessee against the order dated 25.11.2024 passed by the Commissioner of Income Tax (Appeals), Mumbai, under Section 250 of the...
Assessments Under Section 153C Quashed for Absence of Mandatory Satisfaction Note – ITAT Delhi Follows Saksham Commodities Ratio | Rajan Verma (AYs 2018-19 to 2020-21)
The Income Tax Appellate Tribunal, Delhi Bench ‘E’, adjudicated a batch of appeals filed by the assessee against the common order dated 28.01.2025 passed by the Commissioner of Income Tax (Appeals)-30, New Delhi, for...
Bogus Commission Paid to Shell Entity Taxable Under Section 68 and Assessment Valid Despite Non-Issue of Section 143(2) Notice – ITAT Delhi Dismisses Appeal | Jaibro Industries (AY 2012-13)
The Income Tax Appellate Tribunal, Delhi Bench ‘A’, adjudicated the appeal filed by the assessee against the order dated 07.11.2024 passed by the Commissioner of Income Tax (Appeals), Delhi-31, under Section 250 of t...
Penalty Under Section 271(1)(c) Cannot Survive Once Quantum Addition Is Deleted – ITAT Delhi Deletes Penalty | Surya Jyoti Software Pvt. Ltd. (AY 2009-10)
The Income Tax Appellate Tribunal, Delhi Bench ‘A’, adjudicated the appeal filed by the assessee against the order dated 29.03.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre,...
Ex-Parte Order by CIT(A) Set Aside for Non-Adjudication on Merits – ITAT Delhi Restores Appeal on Additions under Section 69A | Archit Jain (AY 2022-23)
The Income Tax Appellate Tribunal, Delhi Bench ‘A’, adjudicated the appeal filed by the assessee against the order dated 19.03.2025 passed by the Commissioner of Income Tax (Appeals)-24, New Delhi, under Section 250 ...
Delay of 378 Days Condoned and Ex-Parte Order Set Aside for Violation of Natural Justice – ITAT Delhi Restores Appeal to CIT(A) | Central Council for Research in Ayurvedic (AY 2012-13)
The Income Tax Appellate Tribunal, Delhi Bench ‘A’, considered the appeal filed by the assessee along with an application seeking condonation of delay of 378 days in filing the appeal against the order passed by the ...
Reassessment Notice Issued After 01.04.2021 for AY 2015-16 Held Time-Barred Despite TOLA Extension – ITAT Delhi Upholds CIT(A) | ITO vs. Neem Chand
The Income Tax Appellate Tribunal, Delhi Bench ‘D’, adjudicated the appeal filed by the Revenue against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, under Section 250...
Addition for Unexplained Investment in Immovable Property Set Aside After Considering DRP Directions – ITAT Delhi Grants Relief to NRI Assessee | Dileep Kumar Dwivedi (AY 2015-16)
The Income Tax Appellate Tribunal, Delhi Bench ‘D’, adjudicated the appeal filed by the assessee against the reassessment order passed under Section 147 read with Section 144 of the Income-tax Act, 1961 for Assessmen...
Bogus Purchases Addition Based Solely on Tax Evasion Petition Held Unsustainable – ITAT Delhi Deletes Ad-hoc Profit Addition | Arvind Jain (AY 2014-15)
The Income Tax Appellate Tribunal, Delhi Bench ‘E’, adjudicated the appeal filed by the assessee against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, for Assessment Y...