![Consultancy Services Not Taxable as FIS under Article 12 of India-US DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Delhi-Income-Tax-Article-12-of-India-US-DTAA-Dispute-Resolution-Panel-Consultancy-Services-TAXSCAN.jpg "Consultancy Services Not Taxable as FIS under Article 12 of India-US DTAA: ITAT [Read Order]")
Consultancy Services Not Taxable as FIS under Article 12 of India-US DTAA: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) reversed the decisions of the Assessing Officer (AO) and Dispute Resolution Panel ( DRP ),...
![Wrong Address in Appeal Documents Leads to Dismissal: Calcutta High Court orders Rehearing of Income Tax Appeals [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Calcutta-High-Court-Calcutta-HC-Income-Tax-Income-Tax-Appeals-Address-Errors-taxscan.jpg "Wrong Address in Appeal Documents Leads to Dismissal: Calcutta High Court orders Rehearing of Income Tax Appeals [Read Order]")
![Hearing Notices Sent to Registered E-mail ID went Unnoticed leading to Non-appearance: ITAT Remands file to CIT (A) for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Income-Tax-Appeals-ITAT-Pune-Income-Tax-Appellate-Tribunal-Tax-Notices-TAXSCAN.jpeg "Hearing Notices Sent to Registered E-mail ID went Unnoticed leading to Non-appearance: ITAT Remands file to CIT (A) for Fresh Adjudication [Read Order]")
![CIT(A) Fails to Verify Correct Date of Filing Income Tax Return: ITAT Restores Case to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-CITA-Income-Tax-Return-Income-Tax-CITA-Fails-Commissioner-of-Income-Tax-Appeals-Taxscan.jpg "CIT(A) Fails to Verify Correct Date of Filing Income Tax Return: ITAT Restores Case to CIT(A) [Read Order]")
![Initiation of Legal Proceedings against Mercator Ltd during Moratorium: ITAT upholds IBC Provision against Deputy Commissioner of Income Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Mumbai-IBC-Insolvency-and-Bankruptcy-Code-Mercator-Ltd-Legal-Proceedings-taxscan.jpg "Initiation of Legal Proceedings against Mercator Ltd during Moratorium: ITAT upholds IBC Provision against Deputy Commissioner of Income Tax [Read Order]")
Sale of Flat Classified as Long-Term Capital Gain Based on Previous Owner's Holding Period: ITAT Overturns CIT(A) Order [Read Order]
In the recent case, the Delhi bench of Income Tax Appellate Tribunal(ITAT) overturned the Commissioner Of Income Tax (Appeals)[CIT(A)]'s ruling, classifying the sale of the Faridabad flat as a...
![Sale of Flat Classified as Long-Term Capital Gain Based on Previous Owners Holding Period: ITAT Overturns CIT(A) Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CITA-ITAT-Commissioner-Of-Income-Tax-Appeals-long-Term-Capital-Gain-ITAT-Overturns-Income-Tax-Appellate-Tribunal-taxscan.webp "Sale of Flat Classified as Long-Term Capital Gain Based on Previous Owners Holding Period: ITAT Overturns CIT(A) Order [Read Order]")
Society's Secretary Resigned when notice issued: ITAT directs CIT(E) to reconsider Application u/s 12AB [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal ( ITAT )directed the Commissioner of Income Tax (Exemptions) [CIT(E)] to reconsider the application filed under Section 12AB of the Income Tax...
![Societys Secretary Resigned when notice issued: ITAT directs CIT(E) to reconsider Application u/s 12AB [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-ITAT-ITAT-Hyderabad-Income-Tax-Appellate-Tribunal-Society-Secretary-Resignation-Notice-TAXSCAN-1.jpeg "Societys Secretary Resigned when notice issued: ITAT directs CIT(E) to reconsider Application u/s 12AB [Read Order]")
Subscription Charge Reimbursements not Amounts to 'FIS' under India-US DTAA or S.9(1)(vii) of the Act: ITAT grants relief [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) granted relief ,ruling that the amount received as reimbursements for expenses related to software subscription services should not be taxed...
![Subscription Charge Reimbursements not Amounts to FIS under India-US DTAA or S.9(1)(vii) of the Act: ITAT grants relief [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Delhi-Double-Taxation-Avoidance-Agreement-India-US-DTAA-Section-91vii-Income-Tax-Act-taxscan.jpg "Subscription Charge Reimbursements not Amounts to FIS under India-US DTAA or S.9(1)(vii) of the Act: ITAT grants relief [Read Order]")
Original Allotment Date Applies to Property Acquisition: ITAT Overturned Short-Term Capital Gain Assessment [Read Order]
In the recent case, the Delhi bench of Income Tax Appellate Tribunal (ITAT) granted relief, stating that the original allotment date of 1989 should be considered for property acquisition, not the...
![Original Allotment Date Applies to Property Acquisition: ITAT Overturned Short-Term Capital Gain Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Short-Term-Capital-Gain-Assessment-Property-Acquisition-Original-Allotment-ITAT-Overturned-Capital-Gain-taxscan.jpg "Original Allotment Date Applies to Property Acquisition: ITAT Overturned Short-Term Capital Gain Assessment [Read Order]")
Payment made to Foreign Firms for Services Rendered outside India cannot be Subject to TDS u/s 195: ITAT [Read Order]
The two member bench of the Income Tax Appellate Tribunal ( ITAT ), Delhi, has ruled that payments made to foreign firms for services rendered outside India cannot be subject to Tax Deducted at...
![Payment made to Foreign Firms for Services Rendered outside India cannot be Subject to TDS u/s 195: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Delhi-TDS-Tax-Deducted-at-Source-Foreign-Firms-Section-195-Income-Tax-Act-taxscan.jpg "Payment made to Foreign Firms for Services Rendered outside India cannot be Subject to TDS u/s 195: ITAT [Read Order]")
India-Italy DTAA Not Applicable When Domestic Company Pays DDT u/s 115O of Income Tax Act: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) ruled that the India-Italy Double Taxation Avoidance Agreement (DTAA) is not applicable when a domestic company pays Dividend Distribution...
![India-Italy DTAA Not Applicable When Domestic Company Pays DDT u/s 115O of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/TAA-Income-Tax-Act-DDT-ITAT-Dividend-Distribution-Tax-Section-115O-of-the-Income-Tax-Act-Income-Tax-Appellate-Tribunal-Taxscan.webp "India-Italy DTAA Not Applicable When Domestic Company Pays DDT u/s 115O of Income Tax Act: ITAT [Read Order]")