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Delhi ITAT Rules US Corporate Entity's Administrative Fee Not Taxable as Royalty in India
GSMA LIMITED, C/O PRICE WATER HOUSE COOPERS PVT. LTD. VERSUS DCIT (INTERNATIONAL TAXATION) , CIRCLE 1 (3) (1) , DELHI.
(2024) TaxCorp(LJ) 33286 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=110157&Category=ITAT&CategoryType=Zip
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Delhi ITAT Validates Sec.80-IC Deduction for HUL’s Ancillary Unit: A Landmark Ruling on 'Manufacture' Definition
Beeam Industries Pvt. Ltd Vs ACIT
(2024) TaxCorp(LJ) 33252 (ITAT-DELHI) · Section 80-IC
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Delhi ITAT Reinforces Consistency and Mercantile System in Taxation of Expenditures
Wimco Green Vs Assistant Commissioner of Income-tax
(2024) TaxCorp(LJ) 33250 (ITAT-DELHI)
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ITAT - Compensation to Freelance Journalist for Contract Non-Renewal Ruled Non-Taxable.
Padma Rao Vs The C.I.T
(2024) TaxCorp(LJ) 33227 (ITAT-DELHI)
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Delhi ITAT Rules Management Fee on ECB as 'Interest', Exempt Under India-Germany DTAA
AKA AUSFUHRRKREDITGESELLSCHAFT MBH Vs The Assistant Commissioner of Income-tax
(2024) TaxCorp(LJ) 33189 (ITAT-DELHI) · Section 2(28A)
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IIT Delhi Exonerated from TDS Default Allegations over Employee Accommodation Perquisites by Delhi ITAT
Indian Institute of Technology Vs ACIT
(2024) TaxCorp(LJ) 33168 (ITAT-DELHI)
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Delhi Tribunal Remands TDS Demand Case for Rectification, Cites Need for Verification
LUFTHANSA CARGO AG VERSUS THE DCIT (TDS) , GURGAON, HARYANA
(2024) TaxCorp(LJ) 33156 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109828&Category=ITAT&CategoryType=Zip
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ITAT - Delhi ITAT Nullifies Reassessment Against Mauritian Investment Company Over Foreign Remittance.
AEP Investments (Mauritius) Ltd Vs The ACIT
(2024) TaxCorp(LJ) 33151 (ITAT-DELHI)
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ITAT - Delhi ITAT Quashes Reassessment of Singaporean Entity Over Rs. 203 Cr NCD Redemption.
BCP V Singapore FVCI Pte. Ltd Vs The ACIT
(2024) TaxCorp(LJ) 33150 (ITAT-DELHI)
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Delhi Tribunal Rules Out Additions in Absence of Incriminating Material in Section 153A Assessments
DCIT CIRCLE – 20, DELHI VERSUS SUMIT MITTAL, DELHI
(2024) TaxCorp(LJ) 33136 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109758&Category=ITAT&CategoryType=Zip
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Delhi ITAT Clarifies LTCG Computation on Unlisted Shares, Sets Precedent for Future Tax Calculations
BITO-LAGERTECHNIK BITTMANN GMBH VERSUS ACIT, CIRCLE-1 (1) (2) , INTL. TAXATION, NEW DELHI
(2024) TaxCorp(LJ) 33115 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109691&Category=ITAT&CategoryType=Zip
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Delhi ITAT Clarifies Royalty Income Taxation under India-Singapore DTAA
AAPC SINGAPORE PTE. LTD. VERSUS ACIT, CIRCLE-1 (1) (1) , INT. TAXATION, DELHI
(2024) TaxCorp(LJ) 33113 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109697&Category=ITAT&CategoryType=Zip
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Delhi ITAT Delivers Key Ruling on Section 69A: A Win for Reasonable Explanations in Asset Investment Cases
SH. NARINDER SINGH PUNIHANI VERSUS DCIT, CENTRAL CIRCLE-19, NEW DELHI
(2024) TaxCorp(LJ) 33105 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109638&Category=ITAT&CategoryType=Zip
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ITAT - ITAT Rules Assessment Order Time-Barred Due to Delay in Filing DRP Objections Beyond Section 144C(4) Time-Limit.
Mavenir UK Holdings Vs The ACIT
(2024) TaxCorp(LJ) 33090 (ITAT-DELHI) · Section 144C(4)
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Delhi ITAT Ruling Clarifies Permanent Establishment Criteria, Exempts US Enterprise from Indian Tax
M/S EXL SERVICE. COM INC [PRESENTLY KNOWN AS EXL SERVICE COM LL VERSUS THE ADDL. D.I.T RANGE -2 (1) NEW DELHI AND (VICE-VERSA)
(2024) TaxCorp(LJ) 33088 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109623&Category=ITAT&CategoryType=Zip
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ITAT - Delhi ITAT Rules Software Sale Income of Non-Resident Not Taxable as Royalty, Rejects Plea to Distinguish from Engineering Analysis Judgment.
Finastra International Financial Systems PTE Ltd Vs The ACIT
(2024) TaxCorp(LJ) 33078 (ITAT-DELHI)
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ITAT- Delhi Tribunal Advocates Liberal Interpretation for LTCG Deductions under Section 54
SIMRAN BAGGA, C/O CA ANSHUL KUMAR/ CA SATISH KUMAR LALIT VANJANI & CO., CA VERSUS ACIT, CIRCLE-1 (1) (2) , INTERNATIONAL TAXATION, NEW DELHI
(2024) TaxCorp(LJ) 33074 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109605&Category=ITAT&CategoryType=Zip
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ITAT - Delhi ITAT Rules German Publisher's Liaison Office Constitutes PE in India, Attributes 11% Profit for Active Role in Printing and Pricing.
Springer Verlag GmbH Vs DCIT
(2024) TaxCorp(LJ) 33071 (ITAT-DELHI)
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ITAT - Delhi ITAT Rules Remittance for 'Live Rights' Not Taxable as Royalty in Absence of Copyright, Rejects 'Process' Royalty Argument.
Lex Sportel Vision Pvt. Ltd Vs Income Tax Officer
(2024) TaxCorp(LJ) 33062 (ITAT-DELHI)
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Delhi Tribunal Clarifies TDS, Disallowance, and Transfer Pricing Issues in a Landmark Ruling
BHARTIYA INTERNATIONAL LTD. VERSUS DY. COMMISSIONER OF INCOME-TAX, CIRCLE-4 (2) , NEW DELHI.
(2024) TaxCorp(LJ) 33060 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109580&Category=ITAT&CategoryType=Zip
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