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Aparna. M
![ITAT upholds order of canceling deduction of TDS @20% on payment made by Indian company for damage of vessels [Read Order] ITAT upholds order of canceling deduction of TDS @20% on payment made by Indian company for damage of vessels [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-canceling-deduction-of-TDS-payment-Indian-company-damage-of-vessels-taxscan.png)
ITAT upholds order of canceling deduction of TDS @20% on payment made by Indian company for damage of vessels [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench upheld the order of canceling deduction of Tax Deduction at Source at 20% on payment made...
ITAT directs Re adjudication in Respect of Depreciation Claimed on Goodwill arising on Acquisition of Business under Slump Sale [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench, directed readjudication regarding depreciation claims on goodwill arising from the acquisition of business under a slump sale. I&B Seeds...
Payment received from Sale/Supply of Software is not Royalty Under Article 12(3) of India -Singapore DTAA: Delhi HC upholds ITAT order [Read Order]
In a recent case, the Delhi High Court, while upholding the order of the Income Tax Appellate Tribunal ( ITAT ), held that payment received from the sale/supply of software is not royalty under...
Delhi HC quashes Reassessment Order passed u/s 148 of IT Act by AO on bereft of Independent Application of mind [Read Order]
In a recent case, the Delhi High Court quashed the reassessment order passed under Section 148 of the Income Tax Act, 1961, by assessing officers, highlighting a lack of independent application of...
Taxability and Capital Gains nature of Compulsorily Convertible Debentures under India-Mauritius DTAA: Delhi HC disposes Appeal pending Supreme Court decision [Read Order]
In a significant case, the Delhi High Court while observing the taxability and capital gains nature of compulsorily convertible debentures under India- Mauritius Double Taxation Avoidance Agreement...
Section 80IA(4)(ii) of IT Act would still apply even if same undertaking were to expand or add services: Delhi HC dismisses Appeal [Read Order]
In a significant case, the Delhi High Court while dismissing the appeal held that section 80IA(4)(ii) of Income Tax Act would still apply even if the same undertaking were to expand or...


![Unbilled Revenue cannot considered as Income once written off: ITAT deletes Addition [Read Order] Unbilled Revenue cannot considered as Income once written off: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Unbilled-Revenue-Income-once-written-off-ITAT-taxscan.jpg)
![Delhi HC directs to process refund of Rs 8,35,184/- claims under Delhi VAT Act within a period of two weeks [Read Order] Delhi HC directs to process refund of Rs 8,35,184/- claims under Delhi VAT Act within a period of two weeks [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Delhi-HC-Delhi-high-court-Delhi-VAT-Act-Delhi-High-Court-refund-order-Delhi-VAT-Act-refund-process-Delhi-High-Court-ruling-on-VAT-claims-taxscan.jpg)
![Notice for continuing assessment proceedings of deceased person issued on Individual name instead of HUF: ITAT directs re adjudication [Read Order] Notice for continuing assessment proceedings of deceased person issued on Individual name instead of HUF: ITAT directs re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/itat-delhi-Deceased-person-tax-assessment-Continuing-assessment-of-a-deceased-person-HUF-assessment-proceedings-Taxscan.jpg)
![Ex Parte Assessment Order passed regarding Bogus Purchases: ITAT directs re adjudication [Read Order] Ex Parte Assessment Order passed regarding Bogus Purchases: ITAT directs re adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-ITAT-directs-readjudication-Assessment-Order-TAXSCAN.jpg)
![ITAT directs Re adjudication in Respect of Depreciation Claimed on Goodwill arising on Acquisition of Business under Slump Sale [Read Order] ITAT directs Re adjudication in Respect of Depreciation Claimed on Goodwill arising on Acquisition of Business under Slump Sale [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Bangalore-Income-Tax-Goodwill-depreciation-I-and-B-Seeds-Private-Limited-Hybrid-seeds-business-taxscan.jpg)
![Payment received from Sale/Supply of Software is not Royalty Under Article 12(3) of India -Singapore DTAA: Delhi HC upholds ITAT order [Read Order] Payment received from Sale/Supply of Software is not Royalty Under Article 12(3) of India -Singapore DTAA: Delhi HC upholds ITAT order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/DTAA-Delhi-High-Court-ITAT-order-TAXSCAN.jpg)
![Delhi HC quashes Reassessment Order passed u/s 148 of IT Act by AO on bereft of Independent Application of mind [Read Order] Delhi HC quashes Reassessment Order passed u/s 148 of IT Act by AO on bereft of Independent Application of mind [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Delhi-High-Court-reassessment-order-IT-Act-TAXSCAN.jpg)
![Delhi HC directs to Cancel GST Registration from date in which return has filed [Read Order] Delhi HC directs to Cancel GST Registration from date in which return has filed [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/GST-Registration-Delhi-High-Court-GST-GST-registration-cancellation-GST-cancellation-taxscan.jpg)


![Section 80IA(4)(ii) of IT Act would still apply even if same undertaking were to expand or add services: Delhi HC dismisses Appeal [Read Order] Section 80IA(4)(ii) of IT Act would still apply even if same undertaking were to expand or add services: Delhi HC dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Delhi-High-Court-Income-Tax-Act-Delhi-High-Court-dismisses-Appeal-TAXSCAN.jpg)