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Half-Yearly Income Tax Case Digest: ITAT Decisions 2025 [Part VI]

Manu Sharma

Your ultimate guide for mastering TDS provisions - Click hereThis half-yearly round-up analytically summarizes the key Direct Tax-Income Tax rulings...

GST Collected by Foreign Company not to be Included in Gross Receipts for Computation of Income u/s...

ITAT Weekly Round Up

GST paid shall not be Included while Computing Total Income u/s 44BB: ITAT [Read Order]

ITAT Annual Digest 2023 [Part-9]

Service Tax on Supply of Plant And Machinery For Hire For Extraction of Mineral Oil Not Form Part of Aggregate Amount: Supreme Court Dismisses SLP [Read Order]

The Supreme Court dismissed the Special Leave Petition (SLP) against an order wherein it was held that service tax on the supply of plant and machinery for hire for extraction of mineral oil does not...

Amount Received as Reimbursement of Service Tax not Includible in Gross Turnover for Purpose of Computing Taxable Income u/s 44BB of Income Tax Act: ITAT [Read Order]

The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT), ruled that the amount received as reimbursement of service tax not includible in gross turnover for purpose of computing taxable...

Revenue Received for Seismic Data Acquisition, Mining Projects are not FTS, Taxable u/s 44B of Income Tax Act: ITAT [Read Order]

The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT), observed that the revenue received on account of provision of facilities and services of seismic data acquisition and mining services...

Section 44BB of the Income Tax Act cannot be applied in the absence of PE: ITAT [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that Section 44BB of the Income Tax Act could not be applied in the absence of a Permanent Establishment (PE). The assessee, Baker...

Receipts from Leasing/Hiring of RIGs Taxable as Business Profits u/s 44BB of Income Tax Act: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Authority ( ITAT ) has recently held that receipts from leasing/hiring of Rigs are taxable as business profits under section 44BB of the Income Tax Act,...

Reimbursement of Equipment Lost in Hole is Capital Receipt: ITAT [Read Order]

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that the reimbursement received by the assessee-Company on account of equipment Lost in Hole is in the nature of capital receipt...

Amount Reimbursed by ONGC on Account of Service Tax payable by assessee not added under Section 44BB: Uttarakhand HC [Read Judgment]

The Uttarakhand High Court in the case Director of Income Tax International Taxation v. M/s. Schlumberger Asia Services Ltd. held that the amount reimbursed to the assessee (service provider) by the...