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N.K. Billaiya

Management Support Services provided to various Hotels in India are not FTS as per Article 12(4) of India-Singapore DTAA: ITAT deletes Addition [Read Order]

Aparna. M

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that management support services provided to various hotels in India are not Fee for...

TDS reflected in form 26AS for assessment year shall be allowed, if ROI and TDS are correctly...

Transfer of Title in Respect of Immovable Property takes place Only through a Registered Sale Deed:...

Global Operation Fee Received from GETDIL is not Fees from Technical Services under the provisions...

Depreciation on Goodwill cannot be Denied on ground of Adopting DFC Method when AO Accepted Capital...

Misplacing FD is not Ground for deleting Addition of Interest: ITAT upheld Addition [Read Order]

The Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently held that misplacing fixed deposits was not a ground for deleting addition of interest therefore the bench upheld the addition...

Consideration for Permitting Right to Use of Brand Name/Trademark is ‘Royalty’ under India – Turkey Tax Treaty, Taxable: ITAT [Read Order]

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the consideration for permitting right to use of brand name or trademark would be treated as Royalty and would be taxable under...

AO cannot Suspect Genuineness of Parties Once TDS Element is Reflected in Form 26AS: ITAT [Read Order]

The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) has held that the Assessing Officer cannot reject the genuineness of the parties once the TDS element is reflected in the form 26AS...

Notice u/s 274 Fails to specify Concealment or Furnishing Inaccurate Particulars of Income: ITAT deletes Penalty imposed u/s 271(1)(c) [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench presided by Mr. N.K. Billaiya, Accountant Member, and Mr. N.K. Choudhry, Judicial Member has deleted the penalty imposed under section 271(1)(c)...

ITAT dismisses appeal by revenue citing ‘unnecessary litigation’; asks CBDT to take care in such appeals before filing [Read Order]

The Income Tax Appellate Tribunal (ITAT) New Delhi, has dismissed an appeal by the revenue finding it as an ‘unnecessary litigation’ and has asked the Central Board of Direct Taxes (CBDT) to take due...

ITAT directs Assessing Officer to include only Investments yielding Dividend Income for Computing disallowance [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench directed the AO to include only investments yielding dividend income for computing disallowance. The assessee company, M/s Religare Securities...

Relief to DLF Assets: ITAT allows Deduction on Rental Income from SEZ development u/s 80IAB [Read Order]

The Income Tax Appellate Tribunal (ITAT), New Delhi Bench allowed the deduction in respect of rental income from SEZ development under section 80IAB of the Income Tax Act. The revenue preferred an...

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