ITAT Delhi Judgments — September 2018

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal restored the appeals to the Assessing Officer to determine if the interest paid was part of the compensation, following Supreme Court judgments. The AO was directed to provide a reasonable opportunity to the assessees.

The Tribunal held that the services rendered by the AE did not satisfy the 'make available' requirement of Article 12(4) of the India-US DTAA. Therefore, the revenue received by the AE was not taxable in India, and the disallowance under Section 40(a)(i) was uncalled for.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal restored the appeals to the Assessing Officer to determine if the interest paid was part of the compensation, following Supreme Court judgments. The AO was directed to provide a reasonable opportunity to the assessees.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the assessee's method of valuing impaired stock at net realizable value was consistent and previously accepted by higher authorities. Therefore, the disallowance made by the AO was deleted.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal found that the CIT(A) dismissed the appeal ex-parte without substantiating service of notice or seeking reasons for the delay. Adhering to natural justice principles, the case was remanded for fresh adjudication.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the assessee's method of valuing impaired stock at net realizable value was consistent and previously accepted by higher authorities. Therefore, the disallowance made by the AO was deleted.

The Tribunal held that the assessee's method of valuing impaired stock at net realizable value was consistent and previously accepted by higher authorities. Therefore, the disallowance made by the AO was deleted.

The Tribunal held that the assessee's method of valuing impaired stock at net realizable value was consistent and previously accepted by higher authorities. Therefore, the disallowance made by the AO was deleted.

The Tribunal allowed the assessee's grounds concerning the absence of a PE and the classification of software revenue as royalty, noting no change in factual position from prior years. Penalty proceedings were dismissed as premature.

The Tribunal allowed the assessee's grounds concerning the absence of a PE and the classification of software revenue as royalty, noting no change in factual position from prior years. Penalty proceedings were dismissed as premature.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal noted that the assessee had since paid the admitted tax and the CIT(A) had not decided the appeal on merits. Therefore, the matter was restored to the CIT(A) for a decision on merit.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the issue was squarely covered by its own previous decision in the assessee's own case for earlier assessment years. Following the judicial precedent, the Tribunal allowed the assessee's claim for exemption.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal found the CIT(A)'s order to be not a speaking order and, in the interest of justice, restored the matter to the Assessing Officer. The assessee was granted a final opportunity to substantiate their case with books of accounts and audit reports.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the appeals should be dismissed in limine due to low tax effect as per CBDT Circular No. 3/2018. The exceptions listed in the amended instructions were also found not to be applicable to these cases.

The Tribunal held that the assessee discharged its initial onus to prove the identity, creditworthiness, and genuineness of the loan transaction. Regarding house property income, it found a totaling error and unjustified annual rent increases by the AO.

The Tribunal held that the assessee is entitled to risk adjustment to the net margin of comparables for bringing them at par with the taxpayer. The issue of risk adjustment was remitted to the AO/TPO for reconsideration in accordance with law.

The Tribunal held that the advances were made for business purposes and commercial expediency. Following previous judgments, it was determined that the Assessing Officer had not discharged the onus to prove the funds were used for non-business purposes.

The Tribunal upheld the disallowance of gift expenses, noting that the nature of the gifts did not suggest they would benefit the business. They also followed a previous coordinate bench decision on similar facts.

The Tribunal upheld the Commissioner (Appeals)'s order, stating that the sale of the building, being part of a block of depreciable assets, should be adjusted against the Written Down Value (WDV) of the block, not subject to capital gains tax as the block had not ceased to exist. The appeal by the Revenue was dismissed.

The Tribunal upheld the Commissioner (Appeals)'s order, stating that the sale of the building, being part of a block of depreciable assets, should be adjusted against the Written Down Value (WDV) of the block, not subject to capital gains tax as the block had not ceased to exist. The appeal by the Revenue was dismissed.

The Tribunal found that the assessment order was ex-parte and the CIT(A) did not give the assessee an opportunity to be heard or consider the evidence. The Tribunal held that the Assessing Officer had the onus to prove the assessee's beneficiary status and remanded the issue back to the Assessing Officer for a fresh hearing.