ITAT Delhi Judgments — January 2017

The Tribunal held that ICDs and CFS are infrastructure facilities eligible for deduction under Section 80IA, following a Delhi High Court decision. It also allowed depreciation on registration fees and computer peripherals at the higher rate, while remanding the issue of depreciation on land for further clarification.

The Tribunal held that the assessee's non-appearance and lack of interest in prosecuting the appeal warrant dismissal. The Tribunal relied on judicial precedents stating that filing an appeal requires effective pursuit.

The Tribunal upheld the CIT(A)'s decision, finding no infirmity in the deletion of additions. The Tribunal noted that the expenditure was based on an agreement and had been allowed in previous years, and the AO's disallowance was ad hoc.

The Tribunal upheld the CIT(A)'s decision, finding no infirmity in the deletion of additions. The Tribunal noted that the expenditure was based on an agreement and had been allowed in previous years, and the AO's disallowance was ad hoc.