![Cybersecurity Software Sale Not Taxable as FTS: ITAT Rules Payments Outside Scope of S. 9(1)(vii) and India-Ireland DTAA as No Human Interface Involved [Read Order]](https://images.taxscan.in/h-upload/2025/10/11/500x300_2095592-cybersecurity-software-taxscan.webp "Cybersecurity Software Sale Not Taxable as FTS: ITAT Rules Payments Outside Scope of S. 9(1)(vii) and India-Ireland DTAA as No Human Interface Involved [Read Order]")
Cybersecurity Software Sale Not Taxable as FTS: ITAT Rules Payments Outside Scope of S. 9(1)(vii) and India-Ireland DTAA as No Human Interface Involved [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that payments received from Indian distributors for sale of cybersecurity...
![ITAT Allows Application of S.115BAB Tax Rate, Citing Prior Order Recognizing Assessee as Manufacturer [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/250x150_2094921-itat-application-s115bab-tax-rate-taxscan.webp "ITAT Allows Application of S.115BAB Tax Rate, Citing Prior Order Recognizing Assessee as Manufacturer [Read Order]")
![Relief for IndiGo: ITAT Upholds Deletion of Rs. 11.05 Crore Disallowance u/s 37 as AO’s Final Assessment Confirms Nil Income [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/250x150_2067592-relief-for-indigo-indigo-itat-taxsacn.webp "Relief for IndiGo: ITAT Upholds Deletion of Rs. 11.05 Crore Disallowance u/s 37 as AO’s Final Assessment Confirms Nil Income [Read Order]")
![Relief for IndiGo: ITAT Upholds Deletion of Rs. 11.05 Crore Disallowance u/s 37 as AO’s Final Assessment Confirms Nil Income [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/250x150_2064435-relief-for-indigo-indigo-itat-itat-upholds-deletion-of-rs-1105-crore-disallowance-taxscan.webp "Relief for IndiGo: ITAT Upholds Deletion of Rs. 11.05 Crore Disallowance u/s 37 as AO’s Final Assessment Confirms Nil Income [Read Order]")
![ITAT Rules Domain Registration and web Hosting not Royalty Income [Read Order]](https://images.taxscan.in/h-upload/2025/07/14/250x150_2063754-itat-itat-rules-itat-rules-domain-registration-domain-registration-taxscan.webp "ITAT Rules Domain Registration and web Hosting not Royalty Income [Read Order]")
ITAT Sets Aside Reassessment Notices Issued u/s 148 for Lack of Proper Sanction Post Finance Act, 2021 [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) allowed appeals filed by Sampark Management Consultancy LLP, quashing reassessment notices issued under Section 148 of the Income Tax Act,...
![ITAT Sets Aside Reassessment Notices Issued u/s 148 for Lack of Proper Sanction Post Finance Act, 2021 [Read Order]](https://images.taxscan.in/h-upload/2025/07/01/500x300_2057570-itat-itat-sets-aside-reassessment-notices-reassessment-notices-lack-of-proper-sanction-taxscan.webp "ITAT Sets Aside Reassessment Notices Issued u/s 148 for Lack of Proper Sanction Post Finance Act, 2021 [Read Order]")
ITAT Holds Share Transfer as Genuine Despite ROC Discrepancies, Accepts Oral Family Arrangement and Book Entry as Valid Evidence [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held the share transfer to be genuine despite discrepancies in the records of the Registrar of Companies (ROC), accepting the Coming...
![ITAT Holds Share Transfer as Genuine Despite ROC Discrepancies, Accepts Oral Family Arrangement and Book Entry as Valid Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/07/01/500x300_2057492-share-transfer.webp "ITAT Holds Share Transfer as Genuine Despite ROC Discrepancies, Accepts Oral Family Arrangement and Book Entry as Valid Evidence [Read Order]")
Relief of Tata Teleservices: ITAT Rules Pre-Operative Expenses for Telecom Business Expansion as Revenue Expenditure, Allows Full Deduction [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that pre-operative expenses incurred by Tata Teleservices Ltd. for the expansion of its existing telecommunication business...
![Relief of Tata Teleservices: ITAT Rules Pre-Operative Expenses for Telecom Business Expansion as Revenue Expenditure, Allows Full Deduction [Read Order]](https://images.taxscan.in/h-upload/2025/06/21/500x300_2051568-itat-itat-delhi-tata-teleservices-taxscan.webp "Relief of Tata Teleservices: ITAT Rules Pre-Operative Expenses for Telecom Business Expansion as Revenue Expenditure, Allows Full Deduction [Read Order]")
ITAT Grants ₹203 Cr Tax Relief to Genpact India u/s 10AA for Interest Income, Forex Gains, and Export-Linked Expenses [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT) granted ₹203 crore tax relief to Genpact India under Section 10AA of the Income-tax Act,1961, holding that interest income, foreign exchange ...
![ITAT Grants ₹203 Cr Tax Relief to Genpact India u/s 10AA for Interest Income, Forex Gains, and Export-Linked Expenses [Read Order]](https://images.taxscan.in/h-upload/2025/06/16/500x300_2045455-itat-itat-grants-tax-relief-to-genpact-india-genpact-india-taxscan.webp "ITAT Grants ₹203 Cr Tax Relief to Genpact India u/s 10AA for Interest Income, Forex Gains, and Export-Linked Expenses [Read Order]")
ITAT Deletes Rs. 24 Lakh Capitation Fee Addition Due to Lack of Evidence Linking Payment to Assessee [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench has deleted an addition of Rs. 24 lakh made as alleged capitation fee for the assessment year 2013-14. The case revolved around an assessment...
![ITAT Deletes Rs. 24 Lakh Capitation Fee Addition Due to Lack of Evidence Linking Payment to Assessee [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/500x300_2043626-itat-deletes-rs-24-lakh-capitation-fee-taxscan.webp "ITAT Deletes Rs. 24 Lakh Capitation Fee Addition Due to Lack of Evidence Linking Payment to Assessee [Read Order]")
ITAT Upholds Deletion of Disallowance on Technical Know-How Fees Paid by Jindal Pipes Citing Expenses Genuine and Necessary for Business [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) upheld the deletion of disallowance on technical know-how fees paid by Jindal Pipes Ltd to M/s Jindal Drilling and Industries Ltd., ruling the...
![ITAT Upholds Deletion of Disallowance on Technical Know-How Fees Paid by Jindal Pipes Citing Expenses Genuine and Necessary for Business [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/ITAT-ITAT-Upholds-Disallowance-Disallowance-on-Technical-taxscan.jpg "ITAT Upholds Deletion of Disallowance on Technical Know-How Fees Paid by Jindal Pipes Citing Expenses Genuine and Necessary for Business [Read Order]")
Exemption on Interest from Enhanced Compensation u/s 10(37): ITAT Rules It Taxable as Income from Other Sources [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal ( ITAT ) dismissed the claim for exemption on interest received from enhanced compensation for compulsory acquisition of agricultural land under...
![Exemption on Interest from Enhanced Compensation u/s 10(37): ITAT Rules It Taxable as Income from Other Sources [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Delhi.webp "Exemption on Interest from Enhanced Compensation u/s 10(37): ITAT Rules It Taxable as Income from Other Sources [Read Order]")