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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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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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