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ITAT - Delhi ITAT Declares Software Supply Not Taxable in India, Rejecting Claims of Conducting Core Software Business by Foreign Employees.
Automation Anywhere Inc. Vs DCIT
(2023) TaxCorp(LJ) 32208 (ITAT-DELHI)
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ITAT - Delhi ITAT's Ruling on Cash Deposits during Demonetisation & Other Issues
Jagson International Ltd Vs DCIT
(2023) TaxCorp(LJ) 32200 (ITAT-DELHI)
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ITAT - Delhi ITAT Rules Software License Fee Reimbursement from Indian AEs by US-based company Non-Taxable as 'Other Income'
GE Precision Healthcare LLC Vs ACIT
(2023) TaxCorp(LJ) 32157 (ITAT-DELHI)
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ITAT - Upholds Mauritius Firm's Right to India-Mauritius Treaty Benefits; Rejects 'Substance Over Form' and LoB Arguments. A setback for the Revenue authorities attempting to deny treaty benefits based on unsubstantiated allegations.
Leapfrog Financial Inclusion India (II) Ltd Vs ACIT
(2023) TaxCorp(LJ) 32156 (ITAT-DELHI)
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ITAT - Delhi ITAT Affirms Eligibility for Treaty Benefits for NSE Investor Holding Mauritius TRC and GBL.
Saif Ii-Se Investments Mauritius Limited Vs ACIT
(2023) TaxCorp(LJ) 32149 (ITAT-DELHI)
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ITAT - Delhi ITAT Defines Scope of Reassessment and CIT(A)'s Income Enhancement Powers for Noida Toll Bridge.
Noida Toll Bridge Co. Pvt Ltd Vs The A.C.I.T
(2023) TaxCorp(LJ) 32126 (ITAT-DELHI)
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ITAT - Delhi ITAT Grants Partial Relief to Assessee, Stresses Presumption of Correctness in Seized Books.
Shiv Shakti Construction Vs ACIT
(2023) TaxCorp(LJ) 32089 (ITAT-DELHI)
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ITAT - ITAT Rules Amazon's Cloud Computing Services Not Taxable as FIS, FTS, or Royalty.
Amazon Web Services, Inc Vs ACIT
(2023) TaxCorp(LJ) 32056 (ITAT-DELHI)
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ITAT - Delhi ITAT Grants 100% Tax Exemption on Enhanced Compensation for Compulsory 'Agricultural Land' Acquisition.
Virender Rathee Vs ITO
(2023) TaxCorp(LJ) 32038 (ITAT-DELHI)
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ITAT - ITAT Grants Conditional Stay to Mauritian Company holding a TRC on LTCG Tax Demand.
India Property (Mauritius) Company II Vs ACIT
(2023) TaxCorp(LJ) 32009 (ITAT-DELHI)
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ITAT - Taxability of outstanding deposits as Sec.41(1) - Cessation of Liability Requisite Legal Operation or Clear Debtor's Intent; Onus on Revenue to Prove Liability Cease.
HINDUSTAN COCA COLA BEVERAGES PVT. LTD. Vs Addl. CIT
(2023) TaxCorp(LJ) 32000 (ITAT-DELHI) · Section 41(1)
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ITAT - Interest Paid on Compulsory Convertible Debentures Deemed Revenue Expenditure: Affirms Allowability of Interest Expenditure Pre-Conversion
Religare Finvest Ltd Vs DCIT
(2023) TaxCorp(LJ) 31993 (ITAT-DELHI)
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ITAT -No Profit Attributed to Hitachi's Indian PE Due to Global Loss - If an assessee incurs a global net loss according to audited accounts, no profit or income can be attributed in India.
Hitachi Ltd Vs ACIT
(2023) TaxCorp(LJ) 31986 (ITAT-DELHI)
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ITAT - Payment received for providing architectural services for the 'Statue of Unity project in Gujarat cannot be taxed as Fees for Included Services (FIS) in India.
Michael Graves Design Group Inc. Vs DCIT
(2023) TaxCorp(LJ) 31979 (ITAT-DELHI)
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ITAT - Delhi ITAT Rules in Favor of Assessee: Offshore Supply of rolling stock to the Delhi Metro Rail Corporation Not Taxable; Indian Entity Not a PE; Burden is on the Revenue to prove the existence of a PE.
Bombardier Transportation GmbH Vs DCIT
(2023) TaxCorp(LJ) 31963 (ITAT-DELHI)
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ITAT - Delhi ITAT Clarifies PE Determination: Mere involvement of common sub-contractors or personnel in different projects is insufficient for treating them as a single project for PE determination.
Planetcast International Pte. Ltd Vs ACIT
(2023) TaxCorp(LJ) 31956 (ITAT-DELHI)
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ITAT - Delhi ITAT Rules on Editorial Services Taxability: 'Make Available' Clause Not Met under Article 12(4) of the India-USA Double Taxation Avoidance Agreement.
Spi Global US, Inc. Vs ACIT
(2023) TaxCorp(LJ) 31955 (ITAT-DELHI)
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ITAT - Delhi ITAT Rules Continuous Services Not 'Make Available': Managerial Services (administrative, accounting, legal, and other support services), Not Fees for Technical Services
Infobip Limited Vs ACIT
(2023) TaxCorp(LJ) 31947 (ITAT-DELHI)
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ITAT - Burden of Proof Met: Delhi ITAT Quashes Sec. 68 Addition & Rejects Enhancement under Sec. 56(2)(viib).
Movefast Tour & Travels Pvt. Ltd Vs ITO
(2023) TaxCorp(LJ) 31944 (ITAT-DELHI) · Section 68
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ITAT - Salary Reimbursement not Subject to TDS under Section 195 - "Salary" is outside the purview of Section 195 and that TDS at 30% on salary is more than TDS at 15% on FTS, so there is no loss of revenue.
Serco India Pvt. Ltd Vs DCIT
(2023) TaxCorp(LJ) 31885 (ITAT-DELHI)
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