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The onus to establish what were the agreed terms and conditions of services which were provided the term of execution of the project was on the Assessee, and that the Assessee failed to establish the same.
Wuhan Research Institute of Post and Telecommunication India Vs ADIT
(2022) TaxCorp(LJ) 28916 (ITAT-DELHI)
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The profit derived from providing baggage screening services and aircraft handling services to other airlines as a participant of IATP pool would be covered under Article 8(1) read with Article 8(4) of India–USA DTAA.
United Airlines Vs DCIT, DDIT
(2022) TaxCorp(LJ) 28904 (ITAT-DELHI)
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Revenue failed to appreciate the Articles of the Verein which were relevant to understand the composition and operation of Verein for the benefit of the Members.
Deloitte Touche Tohmastu Vs Dy. Commissioner of Income Tax
(2022) TaxCorp(LJ) 28895 (ITAT-DELHI)
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Since the Assessee is offering only 60% of surveillance fee as income, the claim of TDS should mandatorily be restricted to the extent of 60% income and the balance should be allowed in the subsequent assessment year.
Credit Analysis and Research Ltd Vs DCIT
(2022) TaxCorp(LJ) 28808 (ITAT-DELHI)
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No technical consultancy or managerial service being provided by Google or Apple to the Assessee, and such payments were not chargeable to tax in India.
Trulymadly Matchmakers Private Limited Vs Income-tax Officer
(2022) TaxCorp(LJ) 28807 (ITAT-DELHI) · Section 195
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TDS being one of the modes of payment of taxes, claim for TDS credit can give rise to a claim for refund even in case where there is no assessable income in the corresponding year.
Kema India Private Limited Vs ITO
(2022) TaxCorp(LJ) 28803 (ITAT-DELHI)
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Assessee does not satisfy the make available requirement as per Article 12(4) of the India-USA DTAA so as to make it taxable in India as FIS.
Everest Global Inc. Vs DDIT
(2022) TaxCorp(LJ) 28769 (ITAT-DELHI)
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HISWAL’s assessment was concluded on the basis of HISWAL having a PE in India, however in the instant case, there is nothing on record to suggest that HCSL had a PE/ business connection in India.
Asian Hotels North Ltd Vs ITO (Intt. Taxation)
(2022) TaxCorp(LJ) 28768 (ITAT-DELHI) · Section 195
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There was no liability of tax on payments made for advertising services to Facebook since it had certified that it has no PE in India and is a resident of Ireland for tax purposes.
Lenskart Solution (P) L. Vs Addl. Commissioner of Income-tax
(2022) TaxCorp(LJ) 28760 (ITAT-DELHI)
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In the circumstance we have no agitation in restoring the entire assessment to the assessing officer for de novo adjudication.
Alcatel Lucent Portugal, SA Vs DCIT
(2022) TaxCorp(LJ) 28748 (ITAT-DELHI)
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In a third party scenario and in a comparable transaction, no person or entity would have invested in AJL’s shares which is a non-operational and non-income generating company.
Young Indian Vs ACIT (E)
(2022) TaxCorp(LJ) 28737 (ITAT-DELHI) · Section 28(iv)
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The income earned by the Assessee from the Indian customers with respect to the subscription fees for CRM cannot be taxed as royalty as per section 9(1)(vi) as well as Article 12(3) of the treaty.
Salesforce.com Singapore Pte Vs The Dy. D.I.T
(2022) TaxCorp(LJ) 28722 (ITAT-DELHI)
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The collection charges paid by AAI to the Assessee, nothing but service charges paid for collecting UDF and passing it on to AAI., which cannot be said to be the income derived from operation of aircraft falling under Article 8 of the DTAA.
Lufthansa German Airlines Vs DCIT
(2022) TaxCorp(LJ) 28714 (ITAT-DELHI)
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Since, the annual value determined is devoid of any rational endorsement, we hereby delete the addition made by the revenue authorities.
Sunil Kumar Vs ACIT
(2022) TaxCorp(LJ) 28701 (ITAT-DELHI)
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Linking the claim of depreciation to production in the midst of manufacture progression is against the legislative intent.
The Fertilizer Corporation of India Ltd Vs Addl. CIT
(2022) TaxCorp(LJ) 28699 (ITAT-DELHI)
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Domestic law cannot be read into treaties, unless treaties are amended bilaterally.
B.T. Global Communications India Pvt. Ltd Vs The Dy. C.I.T
(2022) TaxCorp(LJ) 28688 (ITAT-DELHI)
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Simply because the Assessee chose to compute the tax payable on its income under Section 44BBB, on a bonafide belief or misconception that it did not have PE in India, that itself could not entail imposition of penalty.
Lahmeyer Holding GambH Vs DDIT
(2022) TaxCorp(LJ) 28687 (ITAT-DELHI)
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Income of Rs. 79 lacs shown in return of income is just to misguide and pre-empt the information available to the Department in the form of Form 26AS to evade the tax.
Virendra Pratap Vs ITO
(2022) TaxCorp(LJ) 28671 (ITAT-DELHI)
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DTAA provisions don’t require state of residence to eliminate the double taxation in all cases where state of source has imposed tax by applying a provision of convention on an income that is different from view of state of residence.
Dynamic Drilling & Services Pvt. Ltd Vs ACIT
(2022) TaxCorp(LJ) 28664 (ITAT-DELHI)
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Since the original assessment in that case had been completed by following the procedure prescribed u/s.144C, in the remand proceedings, the AO could not bypass the provisions of the said section.
A.T. Kearney Ltd Vs ADIT
(2022) TaxCorp(LJ) 28658 (ITAT-DELHI) · Section 144C
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