DCIT Vs HTC India Pvt. Ltd
.... back to the Explanation 7 to section 271(1), we find that no doubt the addition of Rs.3.31 crore has been made on account of transfer pricing adjustment in respect of these three international transactions, but, the same cannot be deemed to represent the income in respect of which particulars ha ...
Income Tax Appellate Tribunal (Delhi B Bench)
Dilip Kapur Vs ACIT
.... 4.05.1964 and the will/ testament was probated on 07.04.2009. The Assessee submitted the details of Gulmohar property expenses and various documentary evidences, to support its claim of cost of improvement and transfer expenses. 5. The assessee recomputed long term capital gain at Rs.4,51,4 ...
Income Tax Appellate Tribunal (Delhi D Bench)
ACIT Vs Pragun Finance Pvt. Ltd
.... ther legal proceeding, then, notwithstanding anything contained in sub-section (1) or section 153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of ...
Income Tax Appellate Tribunal (Delhi F Bench)
Mohammad Junaid Vs ITO
.... art of the appeal memo i.e. the ground of appeal, statement of facts and assessment order only. The Learned CIT(A) confirmed the addition made by the Learned AO passed under Section 144 of the Act. 6. At the time of the hearing of the matter, the assessee’s Counsel submitted before us tha ...
Income Tax Appellate Tribunal (Delhi E Bench)
Dy.CIT Vs Sandeep Bajaj
.... he relied upon the following case laws: - -PCIT V Pioneer Town Planners Pvt. Ltd. ITA No 91/2019 Delhi High Court. -Experion Developers Pvt Ltd. V ACIT [2020] 422 ITR 355 (Del) -PCIT v. Meenakshi Overseas Ltd. (ITA No. 692/2016) Delhi. 7. In rejoinder, the AR has submitted t ...
Income Tax Appellate Tribunal (Delhi G Bench)
DCIT Vs Sheriff Foundation
.... re (A) Less: Rs Revenue Expenditure Rs.10,35,85,885/- Less Depreciation Rs.81,49,685/- Net Expenditure (B) Rs.9,54,36,200/- Assessable Income (A-B) Rs.3,67,44,636/- 13. Aggrieved with the above order, the assessee preferred an appeal before Ld.CIT(A) and submitte ...
Income Tax Appellate Tribunal (Delhi G Bench)
Brett Lee Vs ACIT
.... f the recipient and the content of the email. It also had boxes to show the delivery date/time and status of the email sent. However, in most of the items these boxes were blank and not showing any details of delivery. In some cases notification that email is bounced back was seen and no further ...
Income Tax Appellate Tribunal (Delhi D Bench)
Dhoom Singh Sharma Vs ITO
.... ssee. 6. We have heard both the parties and perused the material available on record. The only basis for reopening the assessment was that deposit of cash of Rs. 19,80,000/- in the joint bank account being maintained by the assessee and his wife Smt. Sarla Verma and daughter Dr. Garima Shar ...
Income Tax Appellate Tribunal (Delhi SMC Bench)
Adarsh Paramedical Welfare Association Vs CIT(Exemptions)
.... engaged in the charitable activities since long cannot be done in the above mentioned facts and circumstances. We are of the considered view that the CBDT has come out with Circulars from the time to time to ease out difficulties/hardships of trusts/societies and to overcome anomalies of the sec ...
Income Tax Appellate Tribunal (Delhi A Bench)
ITO Vs Gaurav Khullar
.... vide order dated 30.12.2017 made addition of Rs. 16,51,06,510/- 8. Assessee preferred an appeal before the Learned CIT(A) which was accepted vide order dated 29.01.2018. 9. Being aggrieved department of revenue preferred present appeal with following grounds:- “(i) Whether on th ...
Income Tax Appellate Tribunal (Delhi C Bench)
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