Courts: ITAT Delhi
6,403 articlesIncome Tax
Income Tax
Receipt from centralized service is not in nature of FTS hence not taxable in India
Income Tax
Income Tax
Penalty u/s 270A not imposable in absence of any malafide intention to claim excess deduction
Income Tax
Income Tax
Service relating to mining of natural resources not taxable in terms of India-Portugal DTAA
Income Tax
Income Tax
Additional Deduction Claimable Under Section 80JJAA After Return Filing
Income Tax
Income Tax
Tax leviable as receipt qualifies as Fees for Technical Services as per Indo – Singapore DTAA
Income Tax
Income Tax
ITAT deletes ALP adjustment as it falls within tolerance band of +/- 5%
Income Tax
Income Tax
Section 271(1)(c) penalty unjustified without Income Concealment or Inaccurate Particulars
Income Tax
Income Tax
Disallowance u/s 40A(3) sustained as benefit of exception u/r 6DD(f) not eligible
Income Tax
Income Tax
Revisional Power: Difference of Opinion Alone Insufficient to invoke Section 263
Income Tax
Income Tax
No section 271(1)(c) penalty on non-existing or deleted disallowances
Income Tax
Income Tax
Appeal by Suspended Director Post-IRP Appointment Not Maintainable: ITAT
Income Tax
Income Tax
Subscription, professional and training services doesn’t qualify as FTS under India-Netherland DTAA
Income Tax
Income Tax
‘Non-cooperative attitude’ alone cannot justify penalties: ITAT Delhi
Income Tax
Income Tax
