Matra Kaushal Enterprises Ltd Vs ITO
.... sed by the Commissioner of Income Tax (Appeals) IV and pass such further or other order(s) as the Hon'ble Tribunal deems fit and proper in the circumstances of the case.” 3. The brief facts of the case are during the year under consideration AO observed that M/s Koushalya Global Limited was ...
Income Tax Appellate Tribunal (Delhi E Bench)
New Leaf Home P. Ltd. Vs ITO
.... Annexure-D of its submissions, as under :- Details of cash withdrawal from bank a/c Kotak Mahindra Bank Ltd in the financial year 2013-14- Date Amount Particulars 23.04.2013 700000 Cash wit ...
Income Tax Appellate Tribunal (Delhi E Bench)
ITO Vs M/S. Pradnesh Construction Pvt. Ltd.
.... VAT for the Captioned business. The purchases and sales were made with parties which are identifiable and assessed to tax with Income Tax Department. The entire purchases and sales were made in the normal course of business and each and every transaction was routed through bank. Confirmations fr ...
Income Tax Appellate Tribunal (Delhi F Bench)
ACIT Vs Reservation Date Maintenance India (Pvt.) Ltd.
.... Hon'ble ITAT Delhi for AY 2011-12 in the case of Actis Global Services (F) Ltd v. ITO [2016] 76 taxmann.com 41 in which Hon'ble ITAT Delhi has held that eClerx Services Private Limited being functionally different as per its business profile and requires to be excluded from the final list of com ...
Income Tax Appellate Tribunal (Delhi I Bench)
Inder Chand Bajaj Vs DCIT
.... the Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually, prior to issuance of this Circular, the income- tax authorities shall identify such cases and shall ...
Income Tax Appellate Tribunal (Delhi C Bench)
Jammat-E-Islami Hind Vs CIT (Exemptions
.... ty with Para-2 and Para-3 above, shall be treated as invalid and shall be deemed to have never been issued. 5. The communication issued manually in the three situations specified in para 3- (i), (ii) or (iii) above shall have to be regularised within 15 working days of its issuance, by - i ...
Income Tax Appellate Tribunal (Delhi C Bench)
Mosdorfer GMBH Vs ACIT
.... ee had a permanent establishment in India through its subsidiary M/s Mosdorfer India Pvt. Ltd. and, whether a reasonable profit from the business income is liable to be attributed to the Assessee Company’s PE in India. Permanenet Establishment (PE) under Double Tax Avoidance Agreement (DTAA ...
Income Tax Appellate Tribunal (Delhi D Bench)
Ito Vs Sharp Eye Broadcasting Pvt. Ltd
.... a fide transaction, the assessee would not have applied again or have used the proceeds towards other business activities. 4.6 The Ld. AR of the appellant referred to the ITAT Delhi decision in the case of India Today Online Pvt. Ltd vs. Income Tax Officer in ITA Nos. 6453 & 6454 Del 2 ...
Income Tax Appellate Tribunal (Delhi G Bench)
M/S. Flair Exports Pvt. Ltd Vs ACIT
.... 017. He pointed out that the order dated 27.03.2017 passed by the Pr.CIT has already been set aside by the ITAT in ITA No.2286/Del/2017 vide order dated 24.11.2021. Hence, he submitted that the assessment proceeding subsequent to 263 order does not survive. 3. Per contra, ld. DR of the Reve ...
Income Tax Appellate Tribunal (Delhi B Bench)
Harjeet Singh Vs DCIT
.... its powers under Section 119 of the Act are binding on the" revenue. 17.2 The aforementioned principle stands enunciated in a long line of judgements, including the Supreme Court’s judgment rendered in K.P. Varghese v. Income Tax Officer, Ernakulam and Anr., (1981) 4 SCC 173. The releva ...
Income Tax Appellate Tribunal (Delhi B Bench)
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