![Mitsui India not a DAPE of Mitsui Japan, no question of Computing Income of PE or any disallowance of Commission arises: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/12/Mitsui-India-DAPE-Mitsui-Japan-income-of-PE-disallowance-of-commission-ITAT-Taxscan.jpeg "Mitsui India not a DAPE of Mitsui Japan, no question of Computing Income of PE or any disallowance of Commission arises: ITAT [Read Order]")
Mitsui India not a DAPE of Mitsui Japan, no question of Computing Income of PE or any disallowance of Commission arises: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench held that Mitsui India not a Dependent Agent Permanent Establishment (DAPE) of...
![Long Term Capital Gain Tax is not applicable to indirect transfer of Indian Assets: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/Long-Term-Capital-Gain-Tax-indirect-transfer-Indian-Assets-ITAT-Taxscan.jpeg "Long Term Capital Gain Tax is not applicable to indirect transfer of Indian Assets: ITAT [Read Order]")
![AO not justified when the reasons for initiation of proceedings Seized to Survive: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/AO-ITAT-proceedings-Taxscan.jpg "AO not justified when the reasons for initiation of proceedings Seized to Survive: ITAT [Read Order]")
Assessment based on Information from the Investigation Wing of Income Tax is Valid: ITAT [Read Order]
The New Delhi bench of ITAT in DCIT versus M/s. Erawat Infotech Pvt. Ltd ruled that assessment based on the information from the investigation wing of the income tax is valid. In instant case as per...
![Assessment based on Information from the Investigation Wing of Income Tax is Valid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Assessment.jpg "Assessment based on Information from the Investigation Wing of Income Tax is Valid: ITAT [Read Order]")
Claim of 10AA Deduction Accepted in Previous Years can’t be denied in the Current AY on ground of mere changes in Business: ITAT [Read Order]
While hearing the case of Macquarie Global Services Pvt. Ltd vs. DCIT, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that once the claim of section 10AA deduction under the Income...
![Claim of 10AA Deduction Accepted in Previous Years can’t be denied in the Current AY on ground of mere changes in Business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/10AA-Deduction.jpg "Claim of 10AA Deduction Accepted in Previous Years can’t be denied in the Current AY on ground of mere changes in Business: ITAT [Read Order]")
![Sec 50C not applicable in Case of a Right to Purchase a Building: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/02/Purchase-Building-Taxscan.jpg "Sec 50C not applicable in Case of a Right to Purchase a Building: ITAT [Read Order]")
![Gift received by HUF from Mother of Karta would attract Income Tax: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Gift-Taxscan.jpg "Gift received by HUF from Mother of Karta would attract Income Tax: ITAT [Read Order]")
Deposit made by Subscriber of Inter Corporate Deposit, issued by Company on Fixed Rate of Interest, cannot be treated as Loan: ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal recently declared that deposit made by subscriber of Inter Corporate Deposit, issued by company on fixed rate of interest, cannot be treated as...
![Deposit made by Subscriber of Inter Corporate Deposit, issued by Company on Fixed Rate of Interest, cannot be treated as Loan: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/04/Loan-Taxscan.jpg "Deposit made by Subscriber of Inter Corporate Deposit, issued by Company on Fixed Rate of Interest, cannot be treated as Loan: ITAT [Read Order]")
Charitable Trust who runs pre-school cannot be denied registration u/s 12A of Income Tax Act for Tax benefits; ITAT Mumbai [Read Order]
The Mumbai bench of Income Tax Appellate Tribunal has recently held that, Charitable Trust who runs pre-school cannot be denied registration under section 12A of Income Tax Act for Income Tax...
