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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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ITAT - Delhi ITAT Rules Management License Fees to manage and operate hotel premises as Business Income, Not House Property Income.
Coronet Hotel Services & Suppliers Pvt. Ltd Vs DCIT
(2023) TaxCorp(LJ) 31866 (ITAT-DELHI)
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Section 80 by a non obstante clause prohibits claim of carry forward of losses unless determined under Section 139(3) which, in turn, mandates, the loss return must be filed within time limit prescribed under Section 139(1).
RRPR Holding Private Limited Vs Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 31811 (ITAT-DELHI)
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Section 195 has no application once the nature of payment is determined as salary and deduction has been made under Section 192.
Ernst & Young U.S. LLP Vs The A.C.I.T.
(2023) TaxCorp(LJ) 31794 (ITAT-DELHI)
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When the supply of plant and equipment has been treated as sale transaction completed outside India, hence, not taxable in India, the sale and supply of drawings and designs being inextricably linked to sale and supply of plant and equipment has to be considered cumulatively and as a part of sale and supply of plant and equipment.
SMS Concast AG Vs DDIT
(2023) TaxCorp(LJ) 31780 (ITAT-DELHI)
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The onus to establish the existence of PE is entirely on the Revenue and Existence of a PE is to be determined year-to-year.
Nuovo Pignone International Vs DCIT
(2023) TaxCorp(LJ) 31779 (ITAT-DELHI)
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While determining the question of setting up of business, the nature of business undertaken by the Assessee is required to be examined.
Honda Access India Pvt. Ltd Vs DCIT
(2023) TaxCorp(LJ) 31753 (ITAT-DELHI)
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The royalty received from foreign OEMs cannot be taxed under Section 9(1)(vi)(c).
Qualcomm Incorporated USA Vs DCIT
(2023) TaxCorp(LJ) 31752 (ITAT-DELHI)
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Assessee’s claim is allowable as the claim of deduction under Section 80-IC was made before completion of assessment procedure, which fulfils the directory requirement.
Canadian Specialty Vinyls Vs ITO
(2023) TaxCorp(LJ) 31719 (ITAT-DELHI) · Section 80-IC
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The Assessee is a tax resident of Mauritius and is legally entitled to DTAA benefits on the strength of the TRC issued by the Mauritian authorities.
Sapein Funds Ltd Vs CIT(International Taxation)
(2023) TaxCorp(LJ) 31711 (ITAT-DELHI)
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Unless the Revenue is able to prove that the assessee has a PE in India, its business profits cannot be subject to tax in India.
Baker Hughes Energy Technologies UK Ltd Vs ACIT
(2023) TaxCorp(LJ) 31694 (ITAT-DELHI) · Section 44BB
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Para 4 renders any communication issued in violation of Paras 2 and 3 of the Circular as invalid and shall be deemed to have never been issued.
Prtatap Singh Yadav Vs DCIT
(2023) TaxCorp(LJ) 31675 (ITAT-DELHI)
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Once it is held that PE exists, the interest income being connected to the PE, has to be treated as business profit under Article 7 and expenses incurred by the PE had to be set off against the interest income.
SIS Live Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 31664 (ITAT-DELHI)
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The explanation offered by the Assessee constitutes a reasonable cause and the Assessee is eligible to the protection envisaged under Section 273B.
Mohammad Daud Vs ITO
(2023) TaxCorp(LJ) 31624 (ITAT-DELHI) · Section 44AB
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Assessee could not be treated as an assessee in default for mere book entries passed within meaning of Section 201(1) and consequently interest under Section 201(1A) is liable to be deleted.
HT Mobile Solutions Limited Vs JCIT
(2023) TaxCorp(LJ) 31623 (ITAT-DELHI)
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In case there is a failure to get the accounts audited for the purpose of Section 12A(1)(b), there is no penalty provision under the Act, however the benefit under Section 11/12 could be denied.
National Law University Vs Additional/Joint/Deputy/Assistant Commissioner of income Tax
(2023) TaxCorp(LJ) 31614 (ITAT-DELHI) · Sections 44AB, 271B
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The burden to establish existence of fixed place PE is entirely on the Revenue and in the present case the Revenue failed to discharge the said burden.
Sime Darby Engineering Sdn Bhd Vs DCIT(International Taxation)
(2023) TaxCorp(LJ) 31606 (ITAT-DELHI)
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Provision is in relation to claims incurred but yet to reported by the insured to the Assessee, on the basis of actuarial valuation as mandated by IRDA and the claims are now well settled.
Religare Health Insurance Co. Ltd Vs JCIT (OSD)
(2023) TaxCorp(LJ) 31605 (ITAT-DELHI)
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Exchange of Information provided for in the Protocol will be applicable for information relating to any fiscal year beginning on or after the Apr 1, 2011.
Praveen Sawhney Vs The A.C.I.T
(2023) TaxCorp(LJ) 31594 (ITAT-DELHI)
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Assessee is directed to furnish a bank guarantee of Rs.10 Cr. before the Revenue on or before Jun 2, 2023, which shall remain in force until the disposal of Assessee’s appeal.
Nikesh Arora Vs Dy. Commissioner of Income Tax
(2023) TaxCorp(LJ) 31593 (ITAT-DELHI)
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