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ITAT - Delhi ITAT Upholds Concessional Tax Rate Under Section 115BAA Without Need for Annual Form 10-IC Filing.
Concentrix Daksh Services India Pvt. Ltd Vs ACIT
(2023) TaxCorp(LJ) 32414 (ITAT-DELHI) · Section 115BAA
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ITAT - Delhi ITAT Rules Protective Addition Inapplicable When Substantive Addition Is Time-Barred.
Kanav Metals Vs Income Tax Officer
(2023) TaxCorp(LJ) 32404 (ITAT-DELHI)
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ITAT - Delhi ITAT Rules Payment for Candidate Profile Report from Overseas Server as Non-Royalty.
CAE Simulation Training P. Ltd Vs DCIT
(2023) TaxCorp(LJ) 32381 (ITAT-DELHI)
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ITAT - Tax Implications of Bonus Shares: Delhi ITAT Ruling.
Aruna Chandhok Vs DCIT
(2023) TaxCorp(LJ) 32357 (ITAT-DELHI) · Section 56(2)(vii)
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ITAT - Delhi ITAT Decision on Reopening of Assessment with Extended Limitation.
Anand Persad Jaiswal Vs The DCIT
(2023) TaxCorp(LJ) 32355 (ITAT-DELHI)
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ITAT - Delhi ITAT Rules Bombardier's Offshore Supplies and engineering services Non-Taxable, Upholds Consistency and co-ordinate bench ruling in group company.
Bombardier Transportation Signal (Thailand) Limited Vs ACIT
(2023) TaxCorp(LJ) 32310 (ITAT-DELHI)
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ITAT - Singapore Subsidiary of BVI Co. Granted Treaty Benefits; ITAT Criticizes Revenue's Prejudiced Approach.
The Golden State Capital Ptv Ltd Vs DCIT
(2023) TaxCorp(LJ) 32265 (ITAT-DELHI)
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ITAT - Revenue Duty-Bound to Rework Valuation or Adopt Other Method Available Which is NAV After Rejecting Assessee's Method Under Section 56(2)(viib), Says Delhi ITAT.
Movefast Automobiles Pvt. Ltd Vs ITO
(2023) TaxCorp(LJ) 32235 (ITAT-DELHI) · Section 56(2)(viib)
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ITAT - Delhi ITAT Upholds Taxability of Design Service Receipts as FTS, Emphasizes 'Make Available' Clause of India-Singapore DTAA.
Gensler Singapore Private Limited Vs JCIT
(2023) TaxCorp(LJ) 32228 (ITAT-DELHI)
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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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