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ITAT - Receipts of a Danish company from Licensing 'Object Code Version' of Proprietary Software Not Taxable as Royalty: Delhi ITAT.
Saxo Bank A/S Vs ACIT
(2024) TaxCorp(LJ) 33749 (ITAT-DELHI)
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Treaty benefit on salary allowable sans TRC, basis tax compliance in Australia
Yogesh Kotiyal Vs ACIT
(2024) TaxCorp(LJ) 33731 (ITAT-DELHI)
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ITAT - Delhi ITAT Third Member Clarifies Distinctions Between Sec. 68 & Sec. 69, Rejects Alternative Invocation.
JMK Exports Vs The ACIT
(2024) TaxCorp(LJ) 33723 (ITAT-DELHI) · Sections 68, 69
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ITAT(TM) - Delhi ITAT Third Member: CCTV Footage and Section 132(4) Statement Not Conclusive Evidence for Demonetised Cash Deposits, Quashes Assessment.
D.L. Heera Bhai Jewellery Arcade Pvt. Ltd Vs ACIT
(2024) TaxCorp(LJ) 33636 (ITAT-DELHI) · Section 132(4)
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Delhi ITAT: UK Grid Solutions Ltd Entitled to India-UK Treaty Benefits, Rejects Revenue's Reliance on BEPS Action 7.
UK Grid Solution Limited Vs DCIT
(2024) TaxCorp(LJ) 33618 (ITAT-DELHI)
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ITAT - Delhi ITAT: No Profit Attributable to Alleged PE if Indian AE Remunerated at Arm's Length Price, Follows Morgan Stanley Ruling.
AB Sciex Pte Ltd Vs ACIT
(2024) TaxCorp(LJ) 33617 (ITAT-DELHI)
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ITAT - Delhi ITAT Upholds Mauritian Company's Entitlement to Treaty Benefits for Pre-April 2017 Share Transfers, Relies on Azadi Bachao Andolan and Grandfathering Clause.
Norwest Venture Partners X-Mauritius Vs DCIT
(2024) TaxCorp(LJ) 33596 (ITAT-DELHI)
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ITAT - Delhi ITAT: No Virtual PE of Clifford Chance, Relies on India's Stance on BEPS Report and SC judgment in E-Funds.
Clifford Chance PTE Ltd Vs ACIT
(2024) TaxCorp(LJ) 33539 (ITAT-DELHI)
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ITAT - Delhi ITAT Deletes Rs. 119 Crore 'Hawala' Addition on Alchemist Group Co. for FDI from Cyprus Fund.
Alchemist Touchnology Vs ACIT
(2024) TaxCorp(LJ) 33538 (ITAT-DELHI)
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ITAT - Delhi ITAT Rules LTCG Not Bogus Despite Drastic Share Price Spike, Absent Cogent Material.
Sarika Bindal Vs ITO
(2024) TaxCorp(LJ) 33503 (ITAT-DELHI)
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ITAT - ITAT Orders Fresh Review of DAPE Issue, Underscores Importance of Factual Accuracy in Tax Rulings.
Automation Anywhere Inc. Vs DCIT
(2024) TaxCorp(LJ) 33455 (ITAT-DELHI)
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ITAT - Delhi ITAT Rules Chinese Firm's Software Receipts Not Royalty, Aligns with Engineering Analysis SC Judgment.
SAIC Motor Overseas Intelligent Mobility Technology Co. Ltd Vs ACIT
(2024) TaxCorp(LJ) 33419 (ITAT-DELHI)
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DC - Court Discharges Director from Prosecution for TDS Default, Finds No Evidence of Involvement During Relevant Year.
Vihan Networks Ltd Vs INCOME TAX OFFICE
(2024) TaxCorp(LJ) 33418 (ITAT-DELHI)
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ITAT - Charitable objects, not income application, require examination at Sec.12AA registration stage.
Movement Against Diabetes and Endocrine Disorders Vs CIT(Exemption)
(2024) TaxCorp(LJ) 33397 (ITAT-DELHI)
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ITAT - OYO's Minimum Guarantee Payments to Hotels Not Subject to TDS Under Section 194C: ITAT.
Oravel Stays Pvt Ltd Vs The A.C.I.T
(2024) TaxCorp(LJ) 33331 (ITAT-DELHI) · Section 194C
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Delhi Tribunal Rules No Permanent Establishment of Foreign Company in India for Airline and Hotel Booking Services
SABRE GLBL INC. MR. TARANDEEP SINGH, ADV. C/O. MS ASSOCIATES VERSUS ASSTT. COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, NEW DELHI
(2024) TaxCorp(LJ) 33319 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=110250&Category=ITAT&CategoryType=Zip
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ITAT - Sabre GLBL Inc. Prevails: No Permanent Establishment in India, Distinguishing from Galileo Case.
Sabre GLBL Inc. Vs ACIT
(2024) TaxCorp(LJ) 33302 (ITAT-DELHI)
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ITAT - Non-Resident Deputed by Indian Employer Not Taxable for Allowances Received Outside India for Services Rendered Abroad.
Devi Dayal Vs The DCIT, ACIT
(2024) TaxCorp(LJ) 33298 (ITAT-DELHI)
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ITAT - Delhi ITAT Rules on Section 14A Disallowance and Expenditure on Paintings for Hindustan Times.
The Hindustan Times Ltd. Vs DCIT
(2024) TaxCorp(LJ) 33296 (ITAT-DELHI) · Section 14A
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Delhi ITAT Excludes Escrow Amount from Capital Gains Computation for Modi Rubber
Modi Rubber Ltd Vs Dy. Commissioner of Income-Tax
(2024) TaxCorp(LJ) 33287 (ITAT-DELHI)
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