Tag Archives: IN THE ITAT DELHI BENCH

High Court precedent binds TPO on comparables, while healthcare and IT services are functionally distinct from market research.

By | June 19, 2026
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High Court precedent binds TPO on comparables, while healthcare and IT services are functionally distinct from market research. Issue Whether the Transfer Pricing Officer (TPO) is justified in selectively applying filters and excluding historically accepted comparables despite binding High Court precedents, and whether software depreciation (60% vs 25%) and international travel expense disallowances warrant fresh… Read More »

Common Area Maintenance (CAM) Charges Property Expenses Are Governing Under Section 194C as Contractual Work, Not Under Section 194I as Rent

By | June 18, 2026
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Common Area Maintenance (CAM) Charges Property Expenses Are Governing Under Section 194C as Contractual Work, Not Under Section 194I as Rent Issue Whether Common Area Maintenance (CAM) charges paid by a tenant under a lease agreement are liable for Tax Deduction at Source (TDS) at the rate of 10% as “Rent” under Section 194I, or… Read More »

An Omnibus Satisfaction Note Failing to Identify Year-Wise Incriminating Material Invalidates Section 153C Proceedings

By | June 18, 2026
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An Omnibus Satisfaction Note Failing to Identify Year-Wise Incriminating Material Invalidates Section 153C Proceedings An Omnibus Satisfaction Note Failing to Identify Year-Wise Incriminating Material Invalidates Section 153C Proceedings Issue Whether search assessments under Section 153C are legally sustainable if the mandatory satisfaction note recorded by the Assessing Officer (AO) is omnibus in nature, fails to… Read More »

Reassessment Issued by an Officer Lacking Pecuniary Jurisdiction Under CBDT Instructions Is Void and Liable to Be Quashed

By | June 18, 2026
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Reassessment Issued by an Officer Lacking Pecuniary Jurisdiction Under CBDT Instructions Is Void and Liable to Be Quashed Issue Whether a reassessment notice under Section 148 and the consequential assessment order are legally valid if they are issued by an Assistant Commissioner of Income Tax (ACIT) who lacks the pecuniary jurisdiction specified under binding CBDT… Read More »

Completing a Reassessment Without Disposing of Objections by a Separate Speaking Order Invalidates the Entire Assessment

By | June 18, 2026
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Completing a Reassessment Without Disposing of Objections by a Separate Speaking Order Invalidates the Entire Assessment Issue Whether a reassessment order passed under Section 147, read with Section 143, is legally valid if the Assessing Officer (AO) completes the assessment without first disposing of the assessee’s objections to the recorded reopening reasons by a separate,… Read More »

CIT(A) Cannot Change Addition Sections Without Specific Notice, and Unreasonable Ad Hoc Disallowances Must Be Reduced

By | June 18, 2026
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CIT(A) Cannot Change Addition Sections Without Specific Notice, and Unreasonable Ad Hoc Disallowances Must Be Reduced Issue Whether the Commissioner of Income-tax (Appeals) [CIT(A)] can change the legal section of a tax addition (from Section 69C to Section 68) without issuing a specific show-cause notice to the assessee. Whether an ad hoc disallowance of 20%… Read More »

Assessment Under Section 153A Annulled For Want Of Valid Search Warrant And Panchnama In Assessee’s Name

By | June 16, 2026
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Assessment Under Section 153A Annulled For Want Of Valid Search Warrant And Panchnama In Assessee’s Name Issue Whether the Assessing Officer (AO) can legally assume jurisdiction under Section 153A and frame a search assessment against an individual whose premises were physically searched, but in whose name no valid search warrant was issued or panchnama drawn.… Read More »

Supreme Court COVID Extension Of Limitation Period Is Not Applicable To Departmental Assessment Proceedings

By | June 16, 2026
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Supreme Court COVID Extension Of Limitation Period Is Not Applicable To Departmental Assessment Proceedings Issue Whether the extension of the limitation period granted by the Supreme Court during the COVID-19 pandemic applies to administrative assessment proceedings conducted by the Income Tax Department, and whether the Tribunal’s refusal to apply this extension constitutes a “mistake apparent… Read More »

Hiring Receipts Of Trust Treated As Commercial Business Income Whereas Incidental Expenditures Allowed As Application

By | June 16, 2026
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Hiring Receipts Of Trust Treated As Commercial Business Income Whereas Incidental Expenditures Allowed As Application Hiring Receipts Of Trust Treated As Commercial Business Income Whereas Incidental Expenditures Allowed As Application Issue Whether the receipts earned by a charitable trust from hiring out its conference and auditorium facilities along with other amenities constitute commercial business income… Read More »

An Intimation Under Section 143(1) Does Not Merge Into a Section 143(3) Scrutiny Order, and Adjustments Must Be Appealed Separately

By | June 15, 2026
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An Intimation Under Section 143(1) Does Not Merge Into a Section 143(3) Scrutiny Order, and Adjustments Must Be Appealed Separately Issue Whether adjustments made in an intimation under Section 143(1) merge into a subsequent scrutiny assessment order passed under Section 143(3) (which merely adopted the 143(1) figures without independent modifications), thereby allowing the assessee to… Read More »