![Bandwidth Charges Exempt from TDS as They Do Not Constitute Royalty: ITAT Favors Bharti Airtel Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-Appellate-Tribunal-ITAT-delhi-Bandwidth-Charge-TDS-ax-Deducted-at-Source-Bharti-Airtel-Ltd-TAXSCAN.jpeg "Bandwidth Charges Exempt from TDS as They Do Not Constitute Royalty: ITAT Favors Bharti Airtel Ltd [Read Order]")
Bandwidth Charges Exempt from TDS as They Do Not Constitute Royalty: ITAT Favors Bharti Airtel Ltd [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) ruled in favor of Bharti Airtel Ltd., stating that bandwidth charges were exempt from...
![Sun Pharma Labs. Ltd.s Software Upgradation Expenses classified as Revenue Expenditure: ITAT upholds CIT(A) Ruling [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-Revenue-Expenditure-Sun-Pharma-Laboratories-Sun-Pharma-Income-tax-case-taxscan.jpg "Sun Pharma Labs. Ltd.s Software Upgradation Expenses classified as Revenue Expenditure: ITAT upholds CIT(A) Ruling [Read Order]")
![ITAT restores Matter to AO for Examination of Taxability of AMC Payments by Bharti Airtel Ltd. as FTS [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-AO-Assessing-Officer-ITAT-Restores-Matter-AMC-annual-maintenance-contract-Fees-for-Technical-Services-TAXSCAN.jpg "ITAT restores Matter to AO for Examination of Taxability of AMC Payments by Bharti Airtel Ltd. as FTS [Read Order]")
![Calcutta HC stays Notice issued by Jurisdictional AO in contravention to provisions u/s 151A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-Income-Tax-Act-Calcutta-High-Court-Income-Tax-notice-stay-Cases-TAXSCAN.jpg "Calcutta HC stays Notice issued by Jurisdictional AO in contravention to provisions u/s 151A of Income Tax Act [Read Order]")
![Challenge against Income Tax Order directing Re ajudication by AO: Orissa HC dismissed Petition in Absence of Substantial Question Of Law [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Orissa-High-Court-Income-Tax-Order-Reajudication-Taxscan.jpg "Challenge against Income Tax Order directing Re ajudication by AO: Orissa HC dismissed Petition in Absence of Substantial Question Of Law [Read Order]")
Non Mentioning of issuance of Notice u/s 148A (d) of Income Tax Act in Portal: Orissa High Court stays Proceedings Initiated [Read Order]
In a recent case, the Orissa High Court stayed the Income Tax proceedings initiated due to failure in mentioning issuance of notice under section 148A (d) of Income Tax Act, 1961 in Goods and...
![Non Mentioning of issuance of Notice u/s 148A (d) of Income Tax Act in Portal: Orissa High Court stays Proceedings Initiated [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Orissa-High-Court-Income-Tax-Act-Goods-and-Service-Tax-GST-Portal-taxscan.jpg "Non Mentioning of issuance of Notice u/s 148A (d) of Income Tax Act in Portal: Orissa High Court stays Proceedings Initiated [Read Order]")
Income Classified as Business Income, not Taxable in India for Non-Resident Assessee: ITAT upholds CIT(A) Ruling [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) upheld the Commissioner of Income Tax(Appeals)[CIT(A)] ruling that the income received by a non-resident entity should be classified as...
![Income Classified as Business Income, not Taxable in India for Non-Resident Assessee: ITAT upholds CIT(A) Ruling [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-Income-Tax-Income-Tax-Appellate-Tribunal-ITAT-Delhi-Tax-on-business-income-TAXSCAN.jpg "Income Classified as Business Income, not Taxable in India for Non-Resident Assessee: ITAT upholds CIT(A) Ruling [Read Order]")
ITAT directs Reassessment of JCB India's ₹166.09 Crore TP Adjustment for Royalty Payments to Non-UK Entities in AY 2017-18 [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) directed the reassessment of JCB India's transfer pricing ( TP ) adjustment of Rs. 166.09 crore for royalty payments made to non-UK...
![ITAT directs Reassessment of JCB Indias ₹166.09 Crore TP Adjustment for Royalty Payments to Non-UK Entities in AY 2017-18 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-Reassessment-of-JCB-Royalty-Payments-to-Non-UK-Entities-ITAT-directs-reassessment-Royalty-payments-TP-dispute-Taxscan.jpg "ITAT directs Reassessment of JCB Indias ₹166.09 Crore TP Adjustment for Royalty Payments to Non-UK Entities in AY 2017-18 [Read Order]")
![ITAT Condones Delay in Filing Appeal and Restores Matter for Fresh Assessment to AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Plea-for-Deduction-of-Professional-and-Salary-Expenses-Income-Tax-Act-ITAT-Condones-Delay-TAXSCAN.jpg "ITAT Condones Delay in Filing Appeal and Restores Matter for Fresh Assessment to AO [Read Order]")
No Deduction for Delay in Deposit of Employees’ Contributions to ESIC and PF: ITAT Upholds Disallowance u/s 36(1)(va) [Read Order]
The Surat Bench of Income Tax Appellate Tribunal(ITAT) upheld the disallowance of deductions for delayed employee contributions to the Employees' State Insurance Corporation (ESIC) and provident fund...
![No Deduction for Delay in Deposit of Employees’ Contributions to ESIC and PF: ITAT Upholds Disallowance u/s 36(1)(va) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ESIC-and-PF.jpg "No Deduction for Delay in Deposit of Employees’ Contributions to ESIC and PF: ITAT Upholds Disallowance u/s 36(1)(va) [Read Order]")
Re-Deposits of Cash in Hand during Demonetisation: ITAT deletes ₹18.25 Lakh Addition [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) checked cash deposits made during the demonetisation period, ultimately deleting an addition of ₹18.25 lakh imposed by the Assessing...
![Re-Deposits of Cash in Hand during Demonetisation: ITAT deletes ₹18.25 Lakh Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Ahmedabad-Cash-Deposit-Re-deposit-during-Demonitisation-TAT-deletes-Addition-Income-Tax-taxscan.jpg "Re-Deposits of Cash in Hand during Demonetisation: ITAT deletes ₹18.25 Lakh Addition [Read Order]")