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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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HC's observations are only confined to the issue as to whether the petitioner was entitled to the benefit of the provisions of the Act and shall not affect the merits of the prosecution.
Reliance Industries Limited Vs CHIEF COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 28762 (SC)
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Assessee shall upload the stay petition within a period of two weeks after being provided the link and the National Faceless Appeal Centre shall consider the stay petition as expeditiously as possible not beyond a period of four weeks from the date of uploading of the said stay petition.
Mohamed Jazeel P A Vs INCOME TAX OFFICER
(2022) TaxCorp(LJ) 28761 (HC-KERALA)
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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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Tax authorities are eligible to grant stay on deposit of amounts lesser than twenty percent of the disputed demand in the facts and circumstances of a case.
Tata Teleservices Limited Vs COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION-3
(2022) TaxCorp(LJ) 28753 (HC-DELHI)
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Sufficient funds were available with the Assessee, making Section 69C inapplicable to the instant case.
Seven Jewels Vs Asstt. Commissioner of Income Tax
(2022) TaxCorp(LJ) 28752 (ITAT-MUMBAI) · Section 69C
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Merely because the prescribed Audit Report in Form No. 56F was not filed in the return of income, denial of claim under Section 10A was erroneous.
Clarion Technologies Pvt. Ltd Vs Dy. Commissioner of Income Tax
(2022) TaxCorp(LJ) 28751 (ITAT-PUNE) · Section 10A
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Capital gain on sale of parking space attached to the property is a long term gain in the form of improvement of asset.
Anjan Shivraju Prakash Vs Income-tax Officer
(2022) TaxCorp(LJ) 28750 (ITAT-MUMBAI)
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The period of limitation has to run from the date of order of assessment and not from the date of order of reassessment, where the item/issue in respect of which order is revised under section 263 is not the subject matter of reassessment proceedings.
Alkem Laboratories Limited Vs Principal Commissioner of Income Tax- 1
(2022) TaxCorp(LJ) 28749 (ITAT-KOLKATA) · Section 263
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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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Specified bank notes can be measured in monetary terms since the guarantee of the Central Government and the liability of Reserve Bank of India does not cease to exist till 31.12.2016.
Tatiparti Satyanarayan Vs Income Tax Officer
(2022) TaxCorp(LJ) 28747 (ITAT-VISAKHAPATNAM) · Section 69A
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In absence of any evidence that the speedboat was used for business purpose, the other financial parameters such as turnover, number of dealerships etc. were of no relevance.
Great White Goal P. Ltd Vs The Asst. CIT-CC7(2)
(2022) TaxCorp(LJ) 28746 (ITAT-MUMBAI)
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Since foreign exchange fluctuation arose on account of trading transactions and excess amount received due to upward revision of foreign exchange rate was part of sale proceeds only, said fluctuation was eligible for section 80-IC deduction.
Reckitt Benckiser Healthcare India Ltd Vs Add CIT
(2022) TaxCorp(LJ) 28745 (ITAT-AHMEDABAD) · Section 80
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An assessment is an integrated process not only involving computation of total income but also determination of the tax.
Caterpillar Global Mining Europe GMBH Vs Dy. Director of Income Tax, International Taxation-1
(2022) TaxCorp(LJ) 28744 (ITAT-HYDERABAD) · Section 144C
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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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In the instant case, Assessee was aware that Facebook, Ireland was a non-resident and thus payment made to it was outside the purview of TDS.
Play Games 24X7 Private Limited Vs DY. CIT
(2022) TaxCorp(LJ) 28736 (ITAT-MUMBAI) · Section 195(2)
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Non-communication of the orders recording the reasons and the grant of approval to the assessee renders the retention of the documents beyond 30 days of completion of the assessment as illegal.
Udaya Sounds Vs THE PRINCIPAL COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 28735 (HC-KERALA)
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JAO to consider all submissions made by the Assessee and grant a personal hearing with at least seven days advance notice.
Bharat Capital And Holdings Limited Vs Income Tax Oficer
(2022) TaxCorp(LJ) 28734 (HC-BOMBAY)
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A request for a detailed order can by no stretch of imagination be considered to be a rectification of mistake apparent from record.
GE Capital Services India and Others Vs ITO
(2022) TaxCorp(LJ) 28733 (ITAT-MUMBAI)
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