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![S. 28(iv) of Income Tax cannot be invoked without Business Income from Investment Shares: ITAT rules in Favor of Hero Motocorp [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Hero-Motocorp-ITAT-Hero-Motocorp-income-tax-case-Hero-Motocorp-shares-Hero-Motocorp-LTCG-taxation-TAXSCAN.jpg "S. 28(iv) of Income Tax cannot be invoked without Business Income from Investment Shares: ITAT rules in Favor of Hero Motocorp [Read Order]")
S. 28(iv) of Income Tax cannot be invoked without Business Income from Investment Shares: ITAT rules in Favor of Hero Motocorp [Read Order]
Concerning the case of Hero Motocorp, the Income Tax of Appellate Tribunal ( ITAT ) observed the discounted shares were incorrectly taxed under...
![Liaison Office of Non Resident Printing Entity in India can treated as PE under Article 5(2) India-Germany DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-Permanent-Establishment-India-Germany-DTAA-Liaison-office-tax-taxscan.jpg "Liaison Office of Non Resident Printing Entity in India can treated as PE under Article 5(2) India-Germany DTAA: ITAT [Read Order]")
![Receipts from sale of Software License is not royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-ITAT-ITAT-Delhi-India-Singapore-DTAA-Software-license-sale-Taxation-of-software-sales-TAXSCAN.jpg "Receipts from sale of Software License is not royalty under Article 12(3) of India Singapore DTAA: ITAT [Read Order]")
Services provided to Jet Airways and Jet Lite in Malaysia head office of Resident Indian Company are taxable in India: ITAT [Read Order]
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) ruled that services provided to Jet Airways and Jet Lite in Malaysia head in the office of resident Indian companies are taxable in India . ...
![Services provided to Jet Airways and Jet Lite in Malaysia head office of Resident Indian Company are taxable in India: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-Income-tax-ITAT-Delhi-Jet-Airways-taxscan.jpg "Services provided to Jet Airways and Jet Lite in Malaysia head office of Resident Indian Company are taxable in India: ITAT [Read Order]")
Failure of AO to conduct Proper Inquiry in source of Fresh Capital: ITAT directs AO to conduct Fresh Assessment based on available Evidence [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) directed the Assessing Officer ( AO ) to conduct a fresh assessment due to the inadequacy of the inquiry into the source of fresh...
![Failure of AO to conduct Proper Inquiry in source of Fresh Capital: ITAT directs AO to conduct Fresh Assessment based on available Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Delhi-Income-Tax-ITAT-on-Source-of-capital-Evidence-based-on-tax-assessment-Source-of-Fresh-Capital-AO-Inquiry-Failure-taxscan.jpg "Failure of AO to conduct Proper Inquiry in source of Fresh Capital: ITAT directs AO to conduct Fresh Assessment based on available Evidence [Read Order]")
![ITAT Annual Digest [Part 35]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Annual-Digest-Tax-tribunal-updates-ITAT-decisions-Key-tax-judgments-2023-ITAT-Cases-Income-Tax-taxscan.jpg "ITAT Annual Digest [Part 35]")
![ITAT Annual Digest 2023 [Part-12]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-cases-2023-Annual-tax-analysis-Income-tax-appeals-ITAT-ITAT-decisions-2023-ITAT-Annual-Digest-Annual-Digest-2023-taxscan.jpg "ITAT Annual Digest 2023 [Part-12]")
![ITAT deletes penalty on Undisclosed Income u/s 271AAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/ITAT-penalty-Undisclosed-Income-271AAA-Taxscan.jpg "ITAT deletes penalty on Undisclosed Income u/s 271AAA [Read Order]")
No TDS liability to Disney Broadcasting (India) on Payments made for Transponder Services: ITAT [Read Order]
While hearing the case of Disney Broadcasting (India) Limited, Mumbai bench of Income Tax Appellate Tribunal (ITAT) held that they are not obligated to deduct tax at source on payments for transponder...
![No TDS liability to Disney Broadcasting (India) on Payments made for Transponder Services: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Disney-Taxscan.jpg "No TDS liability to Disney Broadcasting (India) on Payments made for Transponder Services: ITAT [Read Order]")