HireRight Ltd Vs ACIT (ITAT Delhi) -
ITAT Delhi held that receipts from background screening provided by the assessee to its customers in India cannot be regarded as Royalty or Fees for Technical Services (FTS) under Article 13 of the India-UK DTAA and hence not taxable in India....
Optum Global Solutions (India) Private Limited Vs DCIT (ITAT Hyderabad) -
ITAT Hyderabad held that as conditions of Section 80G of the Income Tax Act are satisfied, the assessee is entitled to claim deduction under Section 80G of the Act in respect of such donations which formed part of the spend towards CSR....
Ramesh Kumar AE Vs ITO (ITAT Chennai) -
An in-depth analysis of the Ramesh Kumar AE Vs ITO (ITAT Chennai) case. Discover why the ITAT Chennai ruled that salary earned in a foreign jurisdiction is not taxable in India....
Estate of Ramniklal Rajmal Mehta Vs DCIT (ITAT Mumbai) -
Read the full text of ITAT Mumbai's order directing re-adjudication of foreign income earned by a deceased assessee based on the residential status of the previous year....
Satyamurti Ramasunder Vs ACIT (ITAT Delhi) -
ITAT Delhi held that deduction under section 54 of the Income Tax Act is allowable based on handing over of possession and not based on payment of consideration. Date of handing over of possession of new property is relevant for deduction u/s. 54....
Nitaben M. Patel Vs ACIT (ITAT Ahmedabad) -
ITAT Ahmedabad held that the expenses incurred to remove impediments or encumbrances in way of transfer of capital asset has to be allowed as deduction under the head ‘cost of improvement’ while computing taxable amount of capital gain....
Estate of Late Smt. Jayanthi Krishnamurthy Vs ACIT (ITAT Chennai) -
ITAT Chennai in Estate of Late Smt. Jayanthi Krishnamurthy Vs ACIT held that no addition could be made under section 153A in absence of incriminating evidence resulting from a search, especially if assessment is unabated. ...
Al Telekom Austria Vs DCIT (ITAT Bangalore) -
ITAT Bangalore held that payments received towards interconnectivity utility charges from Indian customers / end users cannot be considered as Royalty to be brought to tax in India under section 9(1)(vi) of the Income Tax Act and also as per DTAA....
Metro Filling Station Vs ITO (ITAT Delhi) -
In the case of Metro Filling Station vs. ITO (ITAT Delhi), an addition for unexplained cash deposits was challenged. The tribunal ruled in favor of the assessee....
Yogesh Dnyandeo Kinage Vs ADIT (ITAT Mumbai) -
ITAT Mumbai held that as Form No. 67 has been filed by the Appellant before the processing the return of income under Section 143(1) of the Income Tax Act, foreign tax credit is duly eligible....