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Penalty Under Section 270A for Alleged Misreporting Set Aside – ITAT Delhi Allows Immunity Where No Suppression of Facts | Nirjeet Singh (AY 2022-23)
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, affirming the pe...
Disallowance Under Section 43B Without Adjudication on Merits Set Aside – ITAT Delhi Restores Matter for Speaking Order | Landmark Exim Pvt. Ltd. (AY 2020-21)
The Income Tax Appellate Tribunal, Delhi Bench “E”, considered the appeal filed by the assessee against the order passed by the Commissioner of Income Tax (Appeals)-24, New Delhi, under Section 250 of the Income-tax ...
Assessment Quashed for Want of Jurisdictional Notice Under Section 143(2) – ITAT Delhi Holds Notice by Non-Jurisdictional AO Invalid | Harish Chand Gupta (AY 2017-18)
The Income Tax Appellate Tribunal, Delhi Bench ‘C’, adjudicated the appeal filed by the assessee against the order passed by the Commissioner of Income Tax (Appeals), NFAC, for Assessment Year 2017-18, arising out of...
Bogus Purchases and Estimation of Profit at 6% Instead of 100% Addition Under Section 69C – ITAT Delhi Upholds CIT(A)’s Order | RMS Power Solutions Pvt. Ltd. (AY 2018-19)
The Income Tax Appellate Tribunal, Delhi Bench ‘C’, adjudicated the appeal filed by the Revenue against the order of the Commissioner of Income Tax (Appeals), NFAC, for Assessment Year 2018-19 in the case of RMS Powe...
Ex-Parte Order by CIT(A) Without Proper Opportunity Violates Principles of Natural Justice – ITAT Delhi Remands Matter | Queen Distillers and Bottles Pvt. Ltd. (AY 2022-23)
The Income Tax Appellate Tribunal, Delhi Bench ‘F’, in the case of Queen Distillers and Bottles Pvt. Ltd. v. ITO for Assessment Year 2022-23, examined the validity of an ex-parte appellate order passed by the Commiss...
Section 43B Disallowance Cannot Be Sustained Without Speaking Order: ITAT Delhi Restores Matter to CIT(A) | Landmark Exim Pvt. Ltd. v. DCIT (AY 2020-21)
INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH “E”: NEW DELHIITA No. 5910/Del/2025
(Assessment Year: 2020-21)Landmark Exim Pvt. Ltd, Vs. DCIT,Central Circle-5, DelhiO R D E RPER RENU JAUHRI, AM:
This appeal is filed ...
Trademark Law and Public Health in India: Judicial Application of the Doctrine of Heightened Caution in Look-Alike and Sound-Alike Pharmaceutical Trademarks (Macleods Pharmaceuticals v. Union of India)
How Trademark Law Rewrites Public Health Narratives:- The Indian pharmaceutical market is overcrowded with various ‘sound-alike’ and ‘look-alike’ (LASA)drug names. Not only do these medicines circulate freely in ...
Sales Discount to Stockists Not Commission – No TDS u/s 194H: Mumbai ITAT in Novartis Healthcare (P) Ltd. v. DCIT (TDS) Following Piramal Healthcare (Bom HC)
Sales discount to stockists/wholesalers, not commission, not liable to TDS under section 194H
Mumbai ITAT holds that the transaction between the Assessee (Novartis Healthcare (P) Ltd. - A pharmaceutical trading company)...
TDS Credit Cannot Be Restricted u/s 143(1) When Reflected in Form 26AS: Pune ITAT in ACIT v. Gateway Terminals India Pvt. Ltd. on Section 199 & Rule 37BA
Whether, while processing
the return of income under section 143(1) of the Income-tax Act, 1961, the
Centralised Processing Centre was justified in restricting the credit of tax
deducted at source (TDS) claimed by the...
Representation regarding mechanical issuance of notices and non-consideration of responses under the Faceless Assessment and Faceless Appeal Schemes
ToThe ChairmanCentral Board of Direct TaxesNorth BlockNew Delhi Subject: Representation regarding
mechanical issuance of notices and non-consideration of responses under the
Faceless Assessment and Faceless Appeal...