ITAT Mumbai

Sale of Shrink-wrap software Not Taxable as Royalty in India

Dassault Systems Solid Works Corporation Vs DCIT (ITAT Mumbai)

The issue under consideration is whether the contention of AO is correct in holding that the income from sale of shrink-wrapped software is taxable in India as a royalty?...

Read More

Lease Income taxable as Business Income if property objective is income earning

Asset Investment Services Vs ACIT (ITAT Mumbai)

The issue under consideration is whether the lease income earned by the assessee is taxable under head Income from House Property or Income From Business ans Profession?...

Read More

Subscription fees received from subscribers on sale of online product assessable as ‘Royalty’ 

Gartner Ireland Limited Vs DCIT (ITAT Mumbai)

The issue under consideration is whether it is correct to treat the Subscription fees received from subscribers on sale of online product as Royalty income under Income Tax Act?...

Read More

Amendment in Section 254(2A) | Directory or Mandatory? | Case referred to President of ITAT

Tata Education and Development Trust Vs ACIT (ITAT Mumbai)

The issue under consideration is regarding application of Stay of Demand in front of Tribunal, whether the amendment done by Finance Act, 2020 in Section 254 will be applicable in present case?...

Read More

If Agent paid remuneration on ALP & taxed in India no further taxation in the hands of DAPE

OT Africa Line Limited (now known as Delmas UK Limited) Vs DDIT-nternational Taxation (ITAT Mumbai)

Whether the agent in India was a ‘Dependent Agent’ constituting a permanent establishment (PE) and the appellant was, therefore, liable to be taxed as per India UK DTAA?...

Read More

Co-op credit society Eligible for Section 80P(2)(a)(i) deduction

JCIT Vs Kanchangauri Mahila Sahakari Patpedhi Maryadit (ITAT Mumbai)

The issue under consideration is whether CIT(A) is correct in deleting the addition on account of disallowance u/s 80P(2)(a)(i) of the I.T. Act?...

Read More

Reopening of assessment merely on Internal Audit Objection Not Justified

Lionbridge Technologies P. Ltd. Vs ACIT (ITAT Mumbai)

Whether the re-opening of assessment u/s 147 initiated by AO is justified in law? Re-opening of assessment on basis of Internal Audit Objection Not Justified....

Read More

No Section 234B Interest for Advance Tax Shortfall due to Retrospective Amendment

DCIT Vs Reliance Industries Ltd. (ITAT Mumbai)

Whether the interest u/s 234B for less payment of advance tax will be levied on account of additions made to total income, consequent to retrospective amendment?...

Read More

No Section 194J TDS on IUC charges paid by Telecom Operators

DCIT-TDS Vs Vodafone India Ltd. (ITAT Mumbai)

Whether interconnection usages charges (IUC) is in the nature of fees for technical services and whether the assessee is liable for TDS under section 194J of Income Tax Act, 1961?...

Read More

Payment of expense for marketing ‘Marriott / Rennaisance’ brands is Royalty

Marriot International Inc. Vs DDIT- International Taxation (ITAT Mumbai)

Marriot International Inc. Vs DDIT-International Taxation (ITAT Mumbai) In the instant case, the assessee has undertaken the job of marketing the “Marriott / Rennaisance” brands. There is no doubt that the assessee company belongs to Marriott group. Further the claim of the assessee that it was undertaking the marketing work on cost t...

Read More

Browse All Categories

CA, CS, CMA (4,816)
Company Law (6,189)
Custom Duty (7,803)
DGFT (4,247)
Excise Duty (4,368)
Fema / RBI (4,249)
Finance (4,462)
Income Tax (33,517)
SEBI (3,536)
Service Tax (3,564)