Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
ITAT Delhi: BITO-Lagertechnik Bittmann GmbH vs ACIT – Addition Cannot Be Made Without Proper Basis or Evidence
Facts of the CaseThe assessee, BITO-Lagertechnik Bittmann GmbH, is a foreign
company engaged in business activities relating to storage technology and
logistics solutions. During the relevant assessment year, the asses...
ITAT Delhi: Capital Gains on Sale of Indian Shares by Mauritius Entity Taxable Only in Mauritius under India–Mauritius DTAA – DCIT v. Battery Ventures VII (AY 2017-18)
Facts of the CaseThe assessee, Battery Ventures VII (Mauritius), is a limited
liability company incorporated in Mauritius. During the assessment proceedings,
the assessee furnished Tax Residency Certificates issued by ...
No Addition u/s 153A Without Incriminating Material Found During Search – DCIT vs iServices Investments Ltd (ITAT Delhi)
Facts of the CaseA search and seizure operation under Section 132 of the Income
Tax Act, 1961 was conducted by the Investigation Wing on 22.03.2012.Pursuant to the search, the Assessing Officer issued notice
under Sect...
AAPC Singapore Pte. Ltd. v. ACIT (ITAT Delhi): Reservation, Marketing & Loyalty Programme Receipts Not Taxable as Royalty under Section 9(1)(vi) and India–Singapore DTAA
Facts of the CaseThe assessee, AAPC Singapore Pte. Ltd., a company incorporated
in Singapore, entered into franchise agreements with Indian entities to
sub-license hotel brand names to third-party hotels operating in I...
ITAT Delhi: Profit Cannot Be Estimated at 25% on Bank Cash Deposits Without Examining Past Profit History – Parmod Kumar vs ITO (ITA No. 3104/Del/2023)
Facts of the CaseThe assessee, Mr. Parmod Kumar, filed his return of income
declaring profit from his business activities. For the Assessment Year 2011-12,
the assessment proceedings were initiated pursuant to notice i...
Assessment Order Without DIN is Invalid and Deemed Never Issued – ITAT Delhi in Ajay Kumar vs DCIT (A.Y. 2016-17 to 2018-19)
Facts of the CaseThe assessee filed appeals against the orders of the
Commissioner of Income Tax (Appeals), Kanpur-4 arising from assessment orders
passed by the Assessing Officer under section 143(3) read with section...
Non-Compliance of E-Notice Due to Employee Leaving Company Constitutes Reasonable Cause – ITAT Delhi in Egis International S.A.S vs ACIT (ITA No. 2333/Del/2022)
Facts of the CaseEgis International S.A.S., a foreign company engaged in
providing technical consultancy services to associated enterprises and third
parties, filed its income tax return for the relevant assessment yea...
Vayas Multi Trading Pvt Ltd vs ACIT – ITAT Restores Matter to CIT(A) After Ex-Parte Order Passed Without Adjudicating Grounds u/s 250(6)
Facts of the CaseThe assessee company was subjected to regular assessment under
Section 143(3) of the Income Tax Act, 1961 by the Assessing Officer (AO).
During the assessment proceedings, the AO observed that the asse...
Tableau International Unlimited Company vs DCIT – ITAT Delhi | Transfer Pricing & Jurisdiction Challenge | Sections 143(3), 144C of Income Tax Act
Facts of the CaseThe assessee, Tableau International Unlimited Company, filed
an appeal before the Income Tax Appellate Tribunal against the assessment order
dated 19.07.2022 passed by the Assessing Officer for Assessm...
Reopening u/s 147 Invalid Without Failure to Disclose Material Facts – ITAT Deletes Addition u/s 69B for Alleged Undisclosed Investment | Sunil Aggarwal v. ITO (ITAT Delhi)
Facts of the CaseThe assessee, Sunil Aggarwal, filed his return of income
declaring total income of ₹13,14,870. The return was processed under Section
143(1) of the Income Tax Act, 1961. Subsequently, the Assessing O...