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The subscription fee is not royalty but merely a consideration for online access of the cloud computing services for process and storage of data or run the applications.
Microsoft Regional Sales Pte. Ltd Vs DCIT (International Taxation)
(2022) TaxCorp(LJ) 28966 (ITAT-DELHI)
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Amount demanded by NPPA cannot fall in the category of payment made for a purpose which is an offence or which is prohibited by law.
T.C. Healthcare P. Ltd. Vs DCIT
(2022) TaxCorp(LJ) 28964 (ITAT-DELHI) · Sections 37(1), 43B
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A person who is not a non-resident for relevant AY cannot be taxed through a representative assessee by invoking Section 163.
Moin Akhtar Qureshi Vs The ACIT
(2022) TaxCorp(LJ) 28956 (ITAT-DELHI)
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The cloud hosting services is not taxable as royalty or FTS under Article 12 of the India-US DTAA.
M/s. MOL Corporation Vs DCIT
(2022) TaxCorp(LJ) 28925 (ITAT-DELHI)
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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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