The Tribunal ruled that advisory and consultancy services could not be taxed as Fees for Included Services because no technical knowledge was transferred to clients.
ITAT Delhi condoned a delay of over 1,000 days in filing an appeal, holding that the Covid-19 period stands excluded under the Supreme Court’s suo motu extension of limitation, allowing the assessee’s appeal to proceed.
ITAT Delhi held aircraft lease between Irish lessor and IndiGo as operating lease, not taxable in India under Article 8 of the India-Ireland DTAA.
Orion Security Solutions P. Ltd. Vs DCIT (Delhi High Court) Headnote: TDS and TCS have to be adjusted against the amount arrived at by applying the rate of 20% against the tax crystalized as per the assessment order. Facts in brief: 1. The Assessee had filed its return of income for the assessment year 2021-22 declaring […]