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Payment receive from Freight/Logistic Support Service cannot treat as Royalty U/S 9(1) (Vii) of Income Tax Act & Art 12 DTAA: ITAT deletes Addition [Read Order]

The Delhi bench of Income Tax Appellate Tribunal (ITAT) recently held that the payment received from freight /logistic support service could not be...

TDS Credit cannot be Denied on Ground of Technical/Typographical Errors: ITAT [Read Order]

Mere impression that Auditor will file appeal is not a Sufficient Cause: ITAT refuses to Condone...

Personal Savings of Govt Employee cannot be Suspected: ITAT deletes Addition [Read Order]

Payment received under Master Franchise Agreement cannot treat as Royalty: ITAT deletes Addition...

Deposit of Gold Jewellery by Family members of Partners amount to Stock in Trade of the Firm: ITAT [Read Order]

The Bangalore Bench of Income Tax Appellate Tribunal(ITAT) has held that the deposit of gold jewellery by family members of a partner in the partnership firm would be treated as the stock in trade of...

Services of Non-Technical Nature not Amount to FIS: ITAT deletes Addition [Read Order]

The Mumbai Bench of Income Tax Appellate Tribunal has deleted the addition holding that non-technical services could not be treated as Fee for Included Service(FIS). In the instant case assessee-...

Nature of Capital Gain to be determined based on Agreement/Allotment Date: ITAT [Read Order]

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the nature of capital gain as to whether short term or long term capital gain is to be determined on the basis of...

No Disallowance u/s 269SS when disallowance already made on Payments for Construction Contract, Penalty u/s 271 D not leviable: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that No disallowance u/s 269SS when disallowance has already been made on payments for construction contract and Penalty u/s 271 D...

High Court can't decide on Tax ability of Payments received from Indian Customers on Centralized Services When Appeal pending before Supreme Court: Delhi HC [Read Order]

The Delhi High Court has held that High Court can't decide on the taxability of payments received from Indian Customers on Centralized Services which was already pending appeal before the supreme...

Agricultural Activity carried out and Agricultural Income declared, Sale not taxable as Capital Gains: ITAT [Read Order]

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has recently held, in the case of revenue against the assessee-K. Dhandapani and Co. Ltd. that agricultural activity has been carried out...

Furniture and Maintenance Expenditure does not amount to Capital Expenditure: ITAT [Read Order]

The Chennai bench of the Income Tax Appellate Tribunal(ITAT) has held that Furniture and Maintenance expenditure does not amount to capital expenditure. T. Banusekar, CA appeared for the appellant...

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