#section 195
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552 articlesIncome Tax
Income Tax
Section 80IC Deduction Allowed: ITAT Delhi Rejects Sham Amalgamation Claim
Income Tax
Income Tax
Concessional LTCG Rate for Non-Residents Overrides Higher TDS Demands
Income Tax
Income Tax
Ancillary Software Services Protected Under DTAA as FTS Conditions Not Met
Income Tax
Income Tax
Salary to Seconded Employees Is Not FTS – ITAT Delhi Deletes ₹10.76 Cr Addition in Toshiba Case
Income Tax
Income Tax
DRP failed to adjudicate objections of assessee hence matter remitted back
Income Tax
Income Tax
Mere NMS-triggered email alert without basis cannot justify reassessment: ITAT Delhi
Income Tax
Income Tax
Disallowances Sustained Due to Lack of Evidence Against CIT(A)’s Verification
Income Tax
Income Tax
Administration Fee for IMEI Allocation Not Royalty Under India–US DTAA: ITAT Delhi
Income Tax
Income Tax
Reopening Beyond Four Years Without Alleging Assessee’s Failure Is Void
Income Tax
Income Tax
Bombay HC Upholds Mauritius DTAA Benefit for Bid Services Division
Income Tax
Income Tax
Penalty Proceedings to Wait Till TDS on Foreign Freight Issue Decided: Madras HC
Income Tax
Income Tax
TDS on NRI Property Purchase: Form 26A Proof Can Shield Buyer from Default u/s 201
Income Tax
Income Tax
In Absence of PE, Software Licence Income Not Royalty Under India-USA DTAA: ITAT Delhi
Income Tax
Income Tax
