Delhi ITAT addresses Pr.CIT’s revisional order on Section 54F deduction misuse for AY 2017-18 in Anju Ahuja vs PCIT, clarifying legal interpretations.
Read the detailed analysis of the ITAT Delhi order regarding the taxability of income from offshore supplies of plants and equipments in the case of Air Liquide Global EC Germany GMBH Vs ACIT.
ITAT Delhi allows Oravel Stays’ appeal against CIT(A)’s order, removing disallowance under section 40(a)(ia) for not deducting TDS on minimum guarantee expense.
Read the detailed analysis of the case between Malaysian Airline System Berhad and DCIT regarding the taxability of services provided to Indian airlines in Malaysia.
ITAT Delhi rules receipts from the sale of software licenses to Pepsico India and ITC Limited not royalty under India-Singapore DTAA. Read the full analysis.
Explore the ITAT Delhi ruling on Devi Dayal Vs DCIT regarding taxation of salary earned by a non-resident outside India. Detailed analysis and conclusion provided.
Delhi ITAT’s landmark ruling in Sarika Bindal vs. ITO establishes that capital gains from share sales cannot be deemed sham, safeguarding taxpayer rights.
Delhi ITAT rules in DCIT Vs Nishit Capinvest Pvt Ltd that meager control over penny stock companies doesn’t question the source of income’s legitimacy.
Delhi ITAT’s ruling in the case of ACIT vs Artemis Medicares Services Ltd highlights the implications of voluntary disallowance of expenses under section 40(A)(ia) and its impact on the taxpayer’s default status under section 201(1).
ITAT Delhi resolves Boeing India’s transfer pricing dispute, clearing an INR 21,52,899 adjustment tied to operational inactivity and a merger with BCIL.
