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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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Delhi Tribunal Clarifies Taxation of Software Sales Royalties under India-Singapore DTAA
FINASTRA INTERNATIONAL FINANCIAL SYSTEMS PTE LTD. VERSUS THE ACIT (INTERNATIONAL TAXATION) , CIRCLE-1 (3) (1) , DELHI
(2024) TaxCorp(LJ) 33059 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109581&Category=ITAT&CategoryType=Zip
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ITAT - Delhi ITAT Sides with HCL Group, Denies Revenue-Share as FTS in International Services.
HCL Singapore PTE. Ltd Vs Asst. CIT
(2023) TaxCorp(LJ) 33027 (ITAT-DELHI)
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ITAT - Chandigarh ITAT Declares DIN-less Reassessment Order Invalid, Upholds Mandatory CBDT DIN Circular.
SPS Structures Ltd Vs The DCIT
(2023) TaxCorp(LJ) 32997 (ITAT-DELHI)
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ITAT - Delhi ITAT Upholds Taxability of Consortium as AOP in Commonwealth Games Contract Case.
Pico Deepali Overlays Consortium Vs DCIT
(2023) TaxCorp(LJ) 32996 (ITAT-DELHI)
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ITAT - Delhi ITAT Rules US Company Does Not Constitute PE in India; References Formula One & E-Funds Judgments.
EXL Service.Com INC Vs The Addl. D.I.T
(2023) TaxCorp(LJ) 32995 (ITAT-DELHI)
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ITAT - Delhi ITAT Quashes Assessment Order for Lack of DIN, Upholds CBDT Circular's Mandate.
Finesse International Design Pvt. Ltd Vs DCIT
(2023) TaxCorp(LJ) 32956 (ITAT-DELHI) · Section 153D
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ITAT - ITAT Delhi Bench Declares Corpus-Specific Voluntary Contributions as Capital Receipt, Exempt from Tax.
The A.C.I.T vs M/s Financial Inclusion Trust
(2023) TaxCorp(LJ) 32927 (ITAT-DELHI) · Section 143
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ITAT - Delhi ITAT Annuls Penalty Under Section 271E for Loan Repayment by Bearer Cheque Due to Procedural Irregularities.
LATE SHRI PAWAN KUMAR, REPRESENTED BY SMT. NIRMAL JAIN (LEGAL HEIR) VERSUS JCIT, RANGE-2, GHAZIABAD
(2023) TaxCorp(LJ) 32880 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109001&Category=ITAT&CategoryType=Zip
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ITAT - Delhi ITAT Grants Relief to Indigo, Stays Coercive Recovery of Rs. 1100 Cr Demand.
Interglobe Aviation Limited Vs ACIT
(2023) TaxCorp(LJ) 32876 (ITAT-DELHI)
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ITAT - Delhi ITAT Rules Offshore Supplies by Chinese Company to PGCIL Not Taxable in India.
Jiangdong Fittings Equipments Vs ACIT
(2023) TaxCorp(LJ) 32852 (ITAT-DELHI)
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ITAT - Delhi ITAT Rules Intra-group Management Support Services Not Taxable as FTS Under India-Singapore DTAA.
Global Schools Holdings Pte. Ltd Vs ACIT
(2023) TaxCorp(LJ) 32843 (ITAT-DELHI)
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