Payment by Google India to Google Ireland for Purchase of Online Advertisement Space for Onward Resale to Indian Advertisers not “Royalty”: ITAT
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has recently held that payment by Google India to Google Ireland for the purchase of...
![ITAT deletes Income Tax Addition u/s 68 When Assessee submitted Corroborative Evidence related to Creditors [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/ITAT-deletes-Income-Tax-Addition-ITAT-Income-Tax-Addition-Income-Tax-Corroborative-Evidence-Creditors-Assessee-Taxscan.jpg "ITAT deletes Income Tax Addition u/s 68 When Assessee submitted Corroborative Evidence related to Creditors [Read Order]")
![Deposit of Gold Jewellery by Family members of Partners amount to Stock in Trade of the Firm: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Deposit-of-Gold-Jewellery-by-Family-members-of-Partners-amount-to-Stock-in-Trade-of-the-Firm-ITAT-TAXSCAN.jpg "Deposit of Gold Jewellery by Family members of Partners amount to Stock in Trade of the Firm: ITAT [Read Order]")
![Enhancing Book Profit for amount disallowed u/s14A not a mistake apparent on record, cannot be rectified by Rectification Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/rectification-order-ITAT-TAXSCAN.jpg "Enhancing Book Profit for amount disallowed u/s14A not a mistake apparent on record, cannot be rectified by Rectification Order: ITAT [Read Order]")
![Disallowance u/s 14 A is not permissible When Assessee does not have Exempt Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Disallowance-Assessee-Exempt-Income-ITAT-taxscan.jpg "Disallowance u/s 14 A is not permissible When Assessee does not have Exempt Income: ITAT [Read Order]")
![Relief to Conduent Services: ITAT directs to apply MAP rate on Transactions [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Conduent-Services-ITAT-MAP-Transactions-TAXSCAN.jpg "Relief to Conduent Services: ITAT directs to apply MAP rate on Transactions [Read Order]")
ITAT upholds Revision Order on failure of AO to conduct Verification during Assessment Proceedings [Read Order]
The Bengaluru Bench of the Income Tax Appellate Tribunal (ITAT) upheld the revision order on failure of Assessing Officer (AO) to conduct verification during assessment proceedings. The assessee,...
![ITAT upholds Revision Order on failure of AO to conduct Verification during Assessment Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/ITAT-Revision-Order-AO-Verification-Assessment-Proceedings-TAXSCAN.jpg "ITAT upholds Revision Order on failure of AO to conduct Verification during Assessment Proceedings [Read Order]")
Payments made as Expense onsite project to third party vendors not liable to TDS, disallowance made u/s 40(a)(i) not permissible: ITAT [Read Order]
Payments made as expense onsite project to the third party vendors not liable to deduct tax at source, disallowance made u/s 40(a)(i) not permissible, the Bangalore the Income Tax Appellate Tribunal...
![Payments made as Expense onsite project to third party vendors not liable to TDS, disallowance made u/s 40(a)(i) not permissible: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Payments-Expense-vendors-TDS-disallowance-ITAT-taxscan.jpeg "Payments made as Expense onsite project to third party vendors not liable to TDS, disallowance made u/s 40(a)(i) not permissible: ITAT [Read Order]")
Relief to Motorola: ITAT holds AMP Expenses and Warranty Expenses not separate International Transaction [Read Order]
In a major relief to M/s. Motorola Mobility India Private Limited, the Income Tax Appellate Tribunal (ITAT), Bangalore Bench held that AMP expenses and warranty expenses not separate international...
![Relief to Motorola: ITAT holds AMP Expenses and Warranty Expenses not separate International Transaction [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Motorola-ITAT-AMP-Expenses-Warranty-Expenses-TAXSCAN.jpg "Relief to Motorola: ITAT holds AMP Expenses and Warranty Expenses not separate International Transaction [Read Order]")
![Late Fee u/s 234E for delay filing of TDS Return before 01.06.2015 not leviable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/TDS-return-ITAT-TAXSCAN.jpeg "Late Fee u/s 234E for delay filing of TDS Return before 01.06.2015 not leviable: ITAT [Read Order]")
ITAT deletes Addition against 80-Year Old Assessee as Savings to the extent of Rs. 2,50,000 cannot be Doubted [Read Order]
In an assessee-friendly ruling, the Bangalore bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition made by the income tax department against an 80-year old assessee on the ground...
![ITAT deletes Addition against 80-Year Old Assessee as Savings to the extent of Rs. 2,50,000 cannot be Doubted [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/ITAT-Taxscan.jpg "ITAT deletes Addition against 80-Year Old Assessee as Savings to the extent of Rs. 2,50,000 cannot be Doubted [Read Order]")
![Setback for Toyota; ITAT dismisses allowability of Warranty Provisions [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Toyota-ITAT-Warranty-Provisions-Taxscan.jpg "Setback for Toyota; ITAT dismisses allowability of Warranty Provisions [Read Order]")