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Fees received by Israeli company from its Indian subsidiary towards information technology and SAP support services is not in the nature of FTS under Article 13 of India-Israel DTAA due to non-fulfilment of make available condition.
Netafim Ltd Vs DCIT
(2023) TaxCorp(LJ) 31025 (ITAT-DELHI)
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The treaty benefit cannot be denied to the Assessee even if the domestic GAAR provisions are applied as the transaction took place prior to the cut off date of Apr 1, 2017 and the short term capital is less than the threshold of Rs.3 Cr.
Reverse Age Health Services Pte Ltd Vs DCIT
(2023) TaxCorp(LJ) 30999 (ITAT-DELHI)
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The assessment order to be a nullity for being in contradiction of the provisions of Section 144C(10) and 144C(13).
Oxbow Energy Solutions LLC Vs DCIT
(2023) TaxCorp(LJ) 30972 (ITAT-DELHI)
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The interest earned out of temporary investments made out of borrowed funds not immediately required for utilization in business is to be treated as business income as the commercial production started in Aug 2009.
Cairn Energy Hydrocarbon Ltd Vs DCIT
(2023) TaxCorp(LJ) 30948 (ITAT-DELHI) · Sections 80-IB(9), 40(a)(ia)
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ITAT - Delhi ITAT Rules: Use of 'Make Available' in Agreement Not Sufficient to Classify as Fees for Technical Services (FTS).
TSYS Card Tech Ltd Vs DCIT
(2023) TaxCorp(LJ) 30881 (ITAT-DELHI)
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ITAT - Non execution of a registered document of transfer of title may have civil consequences in regard to his title, qua rights between the seller and purchaser but for the purpose of benefits of Section 54/54F, the assessee shall be deemed to have ‘purchased’ the properties.
Sanjay Choudhary Vs ACIT
(2023) TaxCorp(LJ) 30873 (ITAT-DELHI) · Section 54F
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Once the assessee satisfies the threshold conditions of section 10(23C)(iv) of the Act, the approval granted cannot be withdrawn, that too, with retrospective effect, alleging violation of certain compliance conditions.
Population Services International Vs CIT (E)
(2023) TaxCorp(LJ) 30856 (ITAT-DELHI) · Section 10(23C)
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The scope of services to be rendered by the Assessee does not indicate that they are anything other than managerial services as it aids and assists the Indian subsidiary for performing its day to day business activity.
Wolters Kluwer Financial Services Belgium NV Vs DCIT
(2023) TaxCorp(LJ) 30852 (ITAT-DELHI)
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The penalty proceedings have been initiated after 14 years and the same is belated and beyond reasonable limitation period of time.
Hindustan Coca-Cola Beverages Pvt. ltd Vs JCIT
(2023) TaxCorp(LJ) 30850 (ITAT-DELHI)
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Fees received under centralised service agreement cannot be treated as Fees for Included Services under Article 12(4)(a)/(b) of the India-US DTAA.
Inter Continental Hotels Group (Asia Pacific) Pte. Ltd. Vs ACIT
(2023) TaxCorp(LJ) 30846 (ITAT-DELHI)
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If the ‘process’ is used by the service provider himself and he bears the risk of exploitation or liabilities for the use, then as the service provider makes own entrepreneurial use of the process, as in the present case and therefore, such income cannot be characterized as royalty.
Adore Technologies Pvt Ltd Vs The A.C.I.T
(2023) TaxCorp(LJ) 30823 (ITAT-DELHI)
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Mere undertaking marketing by meeting customers by one enterprise does not constitute habitually securing and concluding order on behalf of the other enterprise.
Krones Aktiengesellschaft Vs The Dy. C.I.T
(2023) TaxCorp(LJ) 30736 (ITAT-DELHI)
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US-based Sabre Decision Technologies International LLC does not have a PE in India in the absence of a fixed place of business in India or a dependent agent in India.
Sabre Decision Technologies International LLC Vs ACIT
(2023) TaxCorp(LJ) 30726 (ITAT-DELHI)
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Habitual abode does not mean the place of permanent residence, but in fact it means the place where one normally resides.
Sameer Malhotra Vs ACIT
(2023) TaxCorp(LJ) 30725 (ITAT-DELHI)
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Assessment order passed by the Revenue attributing 1% of the gross receipts from offshore supply of equipment to PE in India, cannot be held to be erroneous since it is consistent with the approach adopted in the past AYs.
Vetco Gray Pte. Ltd. Vs CIT
(2022) TaxCorp(LJ) 30675 (ITAT-DELHI)
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The benefit of deduction under Section 35(2AB) on scientific research expenditure cannot be denied merely due to non-receipt of Form 3CL.
Curadev Pharma Pvt. Ltd Vs ITO
(2022) TaxCorp(LJ) 30631 (ITAT-DELHI) · Section 35(2AB)
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The expenditure on donation made to sister concern/trust out of the unsecured loan taken from a private company is not prohibited under Section 13.
BHAI Hospital Trust Vs ITO (E)
(2022) TaxCorp(LJ) 30626 (ITAT-DELHI) · Section 11
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Mistake of not disclosing details of registration under Section 12A in the return of income, falls within the ambit of mistake apparent from the record as envisaged under Section 154 and can be corrected without revising the return.
Grih Kalyan Kendra Board Vs ITO
(2022) TaxCorp(LJ) 30568 (ITAT-DELHI) · Section 12A
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Formidable evidence have been placed on record to prove the identity of contractors and in absence of any culpable evidence in possession to prove contrary, Revenue cannot make addition.
United Foods Private Limited Vs ACIT
(2022) TaxCorp(LJ) 30548 (ITAT-DELHI)
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Provision of training services rendered to AE falls within the ambit of FTS in terms of Article 12 of India-Singapore DTAA and liable to taxed in India.
Danone Asia Pte Limited Vs ACIT
(2022) TaxCorp(LJ) 30547 (ITAT-DELHI)
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