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Deduction under Section 80-IA can be availed only when the development agreement is entered into by Assessee with Central or State Government or a local authority or any other statutory body.
BSC C&C JV Vs Assessing Officer, National e-Assessment Centre
(2022) TaxCorp(LJ) 30536 (ITAT-DELHI) · Section 80-IA
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Distribution revenue received by the BBC World from BBC India cannot be termed as royalty, either under section 9(1)(vi) of the Act or under the India-UK DTAA.
BBC World Distribution Ltd Vs ADIT
(2022) TaxCorp(LJ) 30531 (ITAT-DELHI)
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Filing of separate application before CIT(A) for admissibility of additional evidence is not mandated under Rule 46A.
Mayur Batra Vs ACIT
(2022) TaxCorp(LJ) 30524 (ITAT-DELHI)
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The distribution revenue received by the Mauritian Firm from ESPN India is not taxable in India, neither as royalty under Article 12 nor as business profits under Article 7 of India- Mauritius DTAA.
ESS Distribution (Mauritius) SNC et Compagnie Vs DDIT
(2022) TaxCorp(LJ) 30511 (ITAT-DELHI)
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DRP’s order amounts to gross violation of principles of natural justice.
Curits, Mallet-Prevost, Colt & Mosle LLP Vs ACIT
(2022) TaxCorp(LJ) 30460 (ITAT-DELHI)
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The gain derived by the assessee on sale of shares of Citrus India to PayU India is not taxable in India as per pre-amended Article 13(4) of India-Mauritius Tax Treaty.
MIH India (Mauritius) Ltd Vs ACIT
(2022) TaxCorp(LJ) 30445 (ITAT-DELHI)
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Merely because an Assessee jointly owns a property along with his spouse, will not take away the nature of the ownership of the Assessee.
Raman Chawla Vs ACIT
(2022) TaxCorp(LJ) 30427 (ITAT-DELHI) · Section 54F
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The object of Assessee do not justify the nexus with the relevant clauses of MOU to be eligible for exemption under Section 11.
UMAK Education Trust Vs JCIT(E)
(2022) TaxCorp(LJ) 30370 (ITAT-DELHI) · Section 11
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If a person receives donation and maintains the record of identity and address of donors, then such donations cannot be considered to be anonymous donation as defined in Section 115BBC.
Gian Sagar Educational & Charitable Trust Vs The DCIT
(2022) TaxCorp(LJ) 30320 (ITAT-DELHI) · Sections 68, 115BBC
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Mere fact that certain parties did not respond to the enquiries made by Revenue under Section 133(6) would not by itself be sufficient to warrant addition of expenses.
Havells India Limited Vs The DCIT
(2022) TaxCorp(LJ) 30313 (ITAT-DELHI)
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Benefit of Article 4.1 is to be granted to the Assessee.
Herbert Smith Freehills LLP Vs ACIT
(2022) TaxCorp(LJ) 30300 (ITAT-DELHI)
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Income from providing online auction services to its wholly owned subsidiary in India from its Global Market Operations Centres located outside India, cannot be taxed as royalty under Article 12 of India-USA DTAA.
Ariba Inc Vs DDIT
(2022) TaxCorp(LJ) 30298 (ITAT-DELHI)
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Section 153C does not mandate that the proceedings under Section 153C can only be initiated in the cases where the incriminating material would culminate into an addition.
Ecstasy Buildcon Pvt. Ltd. Vs DCIT
(2022) TaxCorp(LJ) 30260 (ITAT-DELHI) · Sections 153C, 68, 69, 69A, 69B, 69C
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The services are in the nature of market survey and market research for the products of the parent company and getting information regarding the regulatory measures in USA.
Anand NVH Products Inc Vs ACIT
(2022) TaxCorp(LJ) 30259 (ITAT-DELHI)
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MFN clause of the Protocol to India-France DTAA forms an integral part of the DTAA and applies automatically without any further notification.
Converteam Group Vs DCIT
(2022) TaxCorp(LJ) 30212 (ITAT-DELHI)
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The application of Section 43B depends on the character of the levy being either statutory or contractual.
Vipul Ltd Vs DCIT
(2022) TaxCorp(LJ) 30188 (ITAT-DELHI) · Section 43B
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Assessee does not constitute a dependent agent of Car Care Private Ltd., on the ground that privity of contract for extended warranty is between the Assessee and the customers, wherein, CCPL has no role to play and the factual position emerging on record was not effectively controverted by Revenue.
Exclusive Motors Pvt. Ltd Vs ACIT
(2022) TaxCorp(LJ) 30177 (ITAT-DELHI)
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A warrant issued in respect of one premises cannot be valid to search another premises and if the authorities intend to search another premise, they will have to issue another warrant after recording satisfaction in accordance with law and absence of the same would vitiate the proceedings under Section 153A.
M3M India Holdings Vs The A.C.I.T
(2022) TaxCorp(LJ) 30175 (ITAT-DELHI) · Section 153A
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The assessment order as invalid and deemed to have never been issued as it failed to mention DIN in its body.
Brandix Mauritius Holdings Ltd Vs The Dy. C.I.T
(2022) TaxCorp(LJ) 30164 (ITAT-DELHI)
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Receipt from domain name registration received by GoDaddy.com LLC is in the nature of royalty under Section 9(1)(vi) read with Section 115A.
Godaddy.com LLC Vs Deputy Commissioner of Income-tax
(2022) TaxCorp(LJ) 30156 (ITAT-DELHI)
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