Philips India Limited ACIT (ITAT Kolkata) - Read the full text of the ITAT Kolkata order in the case of Philips India Limited vs. ACIT regarding the grant of 30% depreciation on business-owned moulds....
Bhupinder Singh Julka Vs ACIT (ITAT Delhi) - ITAT Delhi held that held that benefit of indexed cost of acquisition should be available to assessee based on payments made. Accordingly, AO directed to re-compute gain....
DCIT Vs Rabo India Finance Ltd (ITAT Mumbai) - ITAT Mumbai held that guarantee fees paid to holding company for loan advanced by assessee to third party is commercial/ business expediency and hence allowable as deduction under Section 37 of the Income Tax Act....
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....
Cricket Australia Vs ACIT (ITAT Delhi) - ITAT Delhi held that as there is no copyright on live events, the license fees for live and non-live transmission right cannot be taxed as royaty in terms of section 9(1)(vi) of the Income Tax Act. Accordingly, addition deleted....
Philips India Limited ACIT (ITAT Kolkata) -
Bhupinder Singh Julka Vs ACIT (ITAT Delhi) -
DCIT Vs Rabo India Finance Ltd (ITAT Mumbai) -
Al Telekom Austria Vs DCIT (ITAT Bangalore) -
Cricket Australia Vs ACIT (ITAT Delhi) -
DCIT Vs Mondon Investments (ITAT Delhi) -
Relaxo Footwear Ltd. Vs Assessing Officer (ITAT Delhi) -
GE Precision Healthcare LLC Vs ACIT (ITAT Delhi) -
Bridge India Fund Vs ACIT (ITAT Mumbai) -
Hardik Rao Vs DCIT (ITAT Delhi) -