Swami Rameshwar Anandagir Purna Vs DCIT, Circle-2(1), International Taxation, Gurugram
.... ral justice. 4. Learned Assessing Officer / Dispute Resolution Panel erred in making wrong computation of income and tax payable thereon on the facts and circumstances of the case and in law, the while passing the order of assessment u/s 147 r.w.s. 144C(13) of the Act. 5. On the facts ...
Income Tax Appellate Tribunal (Delhi D Bench)
Techman Buildwell (P) Ltd. Vs Asstt. Commissioner of Income Tax And Anr.
.... hip company of the Techman group of companies and has developed various residential and commercial projects in Agra, Faridabad, Ghaziabad, Mathura, Modinagar and New Delhi. Appellant claims that the business of real estate requires substantial funds. The same was raised by way of share capital f ...
Income Tax Appellate Tribunal (Delhi H Bench)
Ramesh Singh Vs ITO
.... t nearest municipality and accordingly the land was not capital asset. 5. During hearing, the Bench had also directed the Ld. AR to ensure the filing of affidavit of one of the legal heirs of late Peetam Singh, who is contesting the appeal, containing details of all legal heirs, accordingly ...
Income Tax Appellate Tribunal (Delhi F Bench)
CRM Services India Private Limited Vs DCIT
.... o royalty is payable in respect of sales made to AE (affiliates). 21. Ld. DR has pointed out that the assessee has filed an undated addendum before the Hon’ble ITAT as additional evidence somewhere in 2014-2015 which was basically a post facto arrangement to change certain clauses of the agr ...
Income Tax Appellate Tribunal (Delhi I Bench)
Radha Madhav Nishkam Seva Samiti Vs CIT(Exemption)
.... e, but no bills for purchase of medicines have been provided by the applicant and also no expenses and particulars of purchasing the medicine are reflected in the Income and Expenditure Account. The sales/purchases account of medicines is not provided and only Rs.2,50,880/- has been shown as net ...
Income Tax Appellate Tribunal (Delhi F Bench)
American Express Services India Ltd. Vs DCIT
.... 2017); judgement of the Hon’ble Bombay High Court in the case of CIT vs. Smt. Kamal C. Mahboobbani, 81 taxmann 311 (Bom)/214 ITR 15 (Bom); judgement of the Hon’ble Delhi High Court in the case of CIT vs. Tax Hundred India Pvt. Ltd., 239 CTR 263; and the judgement of the Hon’ble High Court of Guj ...
Income Tax Appellate Tribunal (Delhi I Bench)
Rajinder Kumar Malhotra Vs ITO
.... as an unexplained cash credit, which is not reasonable and does not serve the principles of natural justice to the Appellant as this unreasonable value addition is not justifiable. Hence, this Appeal ground shall be allowed. 4. We have heard the rival submissions and perused the material av ...
Income Tax Appellate Tribunal (Delhi F 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)
Sercon India Pvt. Ltd. Vs Income Tax Officer
.... im on the ground that the same in not an allowable expenditure. The provisions of trade payables amounting to Rs. 3,56,711/- was further disallowed by him in absence of any explanation on the part of assessee. Consequently, the AO assessed the income of assessee at Rs. 1,41,72,410/- against the ...
Income Tax Appellate Tribunal (Delhi H Bench)
Vivek Dutta Vs DCIT
.... loyees’ contribution to ESI deposited by the assessee with the concerned authorities under ESI Act, on the basis of incorrect date 14.09.2019 reported in Clause No 20(b) of the Form 3CD due to typographical clerical error owing to technical glitch while punching data in the Income Tax Department ...
Income Tax Appellate Tribunal (Delhi H Bench)
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