#Section 270A
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671 articlesIncome Tax
Income Tax
Helicopter Lease Held Operating, Not Financing: Article 8 Relief Granted Under India–Ireland DTAA
Income Tax
Income Tax
Valid TRC Enough for DTAA Benefits; Mere Shell Company Allegation Can’t Override Treaty Protection
Income Tax
Income Tax
Transfer Pricing Adjustment of Rs. ₹445 Crore quashed against Netflix India
Income Tax
Income Tax
Penalty u/s. 270A quashed as specific limb u/s. 270A(9) not specified
Income Tax
Income Tax
Computation Error Isn’t Misreporting: ITAT Deletes 270A Penalty on 54F Claim
Income Tax
Income Tax
Disallowance Isn’t Misreporting – ITAT Pune Deletes Penalty u/s 270A on PF & ESIC Delay
Income Tax
Income Tax
Patna ITAT quashes Section 270A Penalty for Lack of Timely Immunity Order
Income Tax
Income Tax
Penalty u/s 271AAB Deleted – ITAT Jaipur Rules Notice Defective & Income Not ‘Undisclosed’
Income Tax
Income Tax
Processing Fee is Interest, Not FTS – ITAT Delhi Follows Earlier Year decision
Income Tax
Income Tax
Software Cost Cross-Charge Not FIS/Royalty – ITAT Delhi Follows Earlier Year in SNC Lavalin Case
Income Tax
Income Tax
Payment towards bandwidth services cannot be characterized as royalty under India-UAE DTAA
Income Tax
Income Tax
Revised Return After Detection Not Voluntary – ITAT Upholds 200% Misreporting Penalty
Income Tax
Income Tax
Deduction u/s. 43B allowed to the extent relevant evidences are furnished
Income Tax
Income Tax
