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ITAT - Sabre GLBL Inc. Prevails: No Permanent Establishment in India, Distinguishing from Galileo Case.
Sabre GLBL Inc. Vs ACIT
(2024) TaxCorp(LJ) 33302 (ITAT-DELHI)
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ITAT - Non-Resident Deputed by Indian Employer Not Taxable for Allowances Received Outside India for Services Rendered Abroad.
Devi Dayal Vs The DCIT, ACIT
(2024) TaxCorp(LJ) 33298 (ITAT-DELHI)
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ITAT - Delhi ITAT Rules on Section 14A Disallowance and Expenditure on Paintings for Hindustan Times.
The Hindustan Times Ltd. Vs DCIT
(2024) TaxCorp(LJ) 33296 (ITAT-DELHI) · Section 14A
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Delhi ITAT Excludes Escrow Amount from Capital Gains Computation for Modi Rubber
Modi Rubber Ltd Vs Dy. Commissioner of Income-Tax
(2024) TaxCorp(LJ) 33287 (ITAT-DELHI)
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Delhi ITAT Rules US Corporate Entity's Administrative Fee Not Taxable as Royalty in India
GSMA LIMITED, C/O PRICE WATER HOUSE COOPERS PVT. LTD. VERSUS DCIT (INTERNATIONAL TAXATION) , CIRCLE 1 (3) (1) , DELHI.
(2024) TaxCorp(LJ) 33286 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=110157&Category=ITAT&CategoryType=Zip
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Delhi ITAT Validates Sec.80-IC Deduction for HUL’s Ancillary Unit: A Landmark Ruling on 'Manufacture' Definition
Beeam Industries Pvt. Ltd Vs ACIT
(2024) TaxCorp(LJ) 33252 (ITAT-DELHI) · Section 80-IC
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Delhi ITAT Reinforces Consistency and Mercantile System in Taxation of Expenditures
Wimco Green Vs Assistant Commissioner of Income-tax
(2024) TaxCorp(LJ) 33250 (ITAT-DELHI)
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ITAT - Compensation to Freelance Journalist for Contract Non-Renewal Ruled Non-Taxable.
Padma Rao Vs The C.I.T
(2024) TaxCorp(LJ) 33227 (ITAT-DELHI)
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Delhi ITAT Rules Management Fee on ECB as 'Interest', Exempt Under India-Germany DTAA
AKA AUSFUHRRKREDITGESELLSCHAFT MBH Vs The Assistant Commissioner of Income-tax
(2024) TaxCorp(LJ) 33189 (ITAT-DELHI) · Section 2(28A)
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IIT Delhi Exonerated from TDS Default Allegations over Employee Accommodation Perquisites by Delhi ITAT
Indian Institute of Technology Vs ACIT
(2024) TaxCorp(LJ) 33168 (ITAT-DELHI)
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Delhi Tribunal Remands TDS Demand Case for Rectification, Cites Need for Verification
LUFTHANSA CARGO AG VERSUS THE DCIT (TDS) , GURGAON, HARYANA
(2024) TaxCorp(LJ) 33156 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109828&Category=ITAT&CategoryType=Zip
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ITAT - Delhi ITAT Nullifies Reassessment Against Mauritian Investment Company Over Foreign Remittance.
AEP Investments (Mauritius) Ltd Vs The ACIT
(2024) TaxCorp(LJ) 33151 (ITAT-DELHI)
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ITAT - Delhi ITAT Quashes Reassessment of Singaporean Entity Over Rs. 203 Cr NCD Redemption.
BCP V Singapore FVCI Pte. Ltd Vs The ACIT
(2024) TaxCorp(LJ) 33150 (ITAT-DELHI)
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Delhi Tribunal Rules Out Additions in Absence of Incriminating Material in Section 153A Assessments
DCIT CIRCLE – 20, DELHI VERSUS SUMIT MITTAL, DELHI
(2024) TaxCorp(LJ) 33136 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109758&Category=ITAT&CategoryType=Zip
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Delhi ITAT Clarifies LTCG Computation on Unlisted Shares, Sets Precedent for Future Tax Calculations
BITO-LAGERTECHNIK BITTMANN GMBH VERSUS ACIT, CIRCLE-1 (1) (2) , INTL. TAXATION, NEW DELHI
(2024) TaxCorp(LJ) 33115 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109691&Category=ITAT&CategoryType=Zip
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Delhi ITAT Clarifies Royalty Income Taxation under India-Singapore DTAA
AAPC SINGAPORE PTE. LTD. VERSUS ACIT, CIRCLE-1 (1) (1) , INT. TAXATION, DELHI
(2024) TaxCorp(LJ) 33113 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109697&Category=ITAT&CategoryType=Zip
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Delhi ITAT Delivers Key Ruling on Section 69A: A Win for Reasonable Explanations in Asset Investment Cases
SH. NARINDER SINGH PUNIHANI VERSUS DCIT, CENTRAL CIRCLE-19, NEW DELHI
(2024) TaxCorp(LJ) 33105 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109638&Category=ITAT&CategoryType=Zip
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ITAT - ITAT Rules Assessment Order Time-Barred Due to Delay in Filing DRP Objections Beyond Section 144C(4) Time-Limit.
Mavenir UK Holdings Vs The ACIT
(2024) TaxCorp(LJ) 33090 (ITAT-DELHI) · Section 144C(4)
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Delhi ITAT Ruling Clarifies Permanent Establishment Criteria, Exempts US Enterprise from Indian Tax
M/S EXL SERVICE. COM INC [PRESENTLY KNOWN AS EXL SERVICE COM LL VERSUS THE ADDL. D.I.T RANGE -2 (1) NEW DELHI AND (VICE-VERSA)
(2024) TaxCorp(LJ) 33088 (ITAT-DELHI) · https://taxcorp.in/FileOpenDT.aspx?ID=109623&Category=ITAT&CategoryType=Zip
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ITAT - Delhi ITAT Rules Software Sale Income of Non-Resident Not Taxable as Royalty, Rejects Plea to Distinguish from Engineering Analysis Judgment.
Finastra International Financial Systems PTE Ltd Vs The ACIT
(2024) TaxCorp(LJ) 33078 (ITAT-DELHI)
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