Courts: ITAT Delhi
6,401 articlesIncome Tax

Income Tax
Sale of Software License Not Royalty under India-Singapore DTAA: ITAT Delhi
Income Tax

Income Tax
No Tax on Salary for Non-Resident Assessee Rendering Services Outside India: ITAT
Income Tax

Income Tax
ITAT: Sale of Shares Capital Gains Not Sham, Deletes Section 69A Additions
Income Tax

Income Tax
Minimal Control Over Penny Stock Companies Does Not Invalidate Income Source
Income Tax

Income Tax
Applicability of TDS provisions requires clear identification of payees
Income Tax

Income Tax
ITAT Clears Transfer Pricing Battle for Boeing India
Income Tax

Income Tax
Management Fee Treated as Interest: Exemption under India-Germany DTAA
Income Tax

Income Tax
Cash Deposits Explained by Sale Proceeds Not Unexplained Credit: ITAT Delhi
Income Tax

Income Tax
Funds Held in Fiduciary Capacity by Trust cannot be Treated as Income: ITAT Delhi
Income Tax

Income Tax
Improper Vouchers Alone Insufficient for Ad Hoc Disallowance: ITAT Delhi
Income Tax

Income Tax
Section 56(2)(viib) Inapplicable for Share Allotment at Premium by Subsidiary to Holding Company
Income Tax

Income Tax
Subscription, professional and training services not FTS hence not taxable: ITAT Delhi
Income Tax

Income Tax
Substitution of sale consideration or investment cost by FMV outside purview of sec. 50C and 56(l)(vi)/(vii) prohibited
Income Tax

Income Tax
