ITAT Bangalore rules receipts from the sale of online videos by Plural Sight LLC to Indian clients are not taxable as ‘Royalty’ under India-USA DTAA.
Read the full text of the order from ITAT Bangalore regarding denial of exemption under Section 11(1) of the Income Tax Act for expenses incurred on mementos to Presidents and Secretaries of Milk Producers Association.
ITAT Bangalore rules that delivery and warranty expenses, being post-sales activities, do not form part of Amazon India’s Advertising, Marketing & Promotion expenditure.
Sold agricultural land? Re-invest the proceeds in new land within 2 years to claim tax exemption under Section 54B. Even if the new land is registered in your son’s name, you may still qualify. Learn the details and avoid common mistakes with this informative guide.
ITAT Hyderabad finds 90% profit from development activities highly unusual, calling for a reevaluation of contracts and use of government funds.
Read the detailed analysis of Sarva Capital LLC Vs ACIT (ITAT Delhi) regarding the validity of Tax Residency Certificate (TRC) for determining treaty benefits under the India-Mauritius Double Taxation Avoidance Agreement (DTAA).
Explore the ITAT Bangalore ruling in DCIT vs Cicon Engineers regarding TDS credit, income taxation, and assessment for the year 2017-18. Full order analysis included.
ITAT backs a 25% concessional tax rate for companies with turnovers under ₹250 crores, impacting Shriram Properties Ltd.’s case against Asst. Director of Income Tax.
ITAT Kolkata decision: No penalty under Section 271(1)(c) for Kalna II CADP Farmers Service Co-Op. Society after deletion of the addition basis for penalty.
ITAT Kolkata revises the net profit rate to 0.50% from 8% applied by the AO for Dulichand Kundanmal in AY 2014-15, emphasizing fair assessment practices.
