![ITAT restores Matter to AO for Examination of Taxability of AMC Payments by Bharti Airtel Ltd. as FTS [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-Income-Tax-Appellate-Tribunal-AO-Assessing-Officer-ITAT-Restores-Matter-AMC-annual-maintenance-contract-Fees-for-Technical-Services-TAXSCAN.jpg "ITAT restores Matter to AO for Examination of Taxability of AMC Payments by Bharti Airtel Ltd. as FTS [Read Order]")
ITAT restores Matter to AO for Examination of Taxability of AMC Payments by Bharti Airtel Ltd. as FTS [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal(ITAT) restored the matter to the Assessing Officer (AO) for a detailed examination of the taxability...
![Payment made for Management, Sales and Marketing Support Services provided by Foreign Company not taxable as FTS under India -Netherland DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-India-Netherland-DTAA-TAXSCAN.jpg "Payment made for Management, Sales and Marketing Support Services provided by Foreign Company not taxable as FTS under India -Netherland DTAA: ITAT [Read Order]")
![Income from providing Business Support Services to Indian group entities not taxable as FTS on absence of PE in India Under India-Thailand DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Delhi-Income-Tax-DTAA-TAXSCAN.jpg "Income from providing Business Support Services to Indian group entities not taxable as FTS on absence of PE in India Under India-Thailand DTAA: ITAT [Read Order]")
![Relief to Sahara India: ITAT deletes Addition of Interest Income for AO’s Failure to Appreciate Facts Properly [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Sahara-India-Relief-to-Sahara-India-ITAT-Addition-Interest-Income-AO-taxscan.jpg "Relief to Sahara India: ITAT deletes Addition of Interest Income for AO’s Failure to Appreciate Facts Properly [Read Order]")
![No Evidence of Cash Payments for Demand Drafts to 34 Parties: ITAT Upholds Deletion of Additions by CIT (A) u/s 68 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Cash-Payments-No-Evidence-of-Cash-Payments-ITAT-Deletion-Additions-CIT-A-Income-Tax-Act-taxscan.jpg "No Evidence of Cash Payments for Demand Drafts to 34 Parties: ITAT Upholds Deletion of Additions by CIT (A) u/s 68 of Income Tax Act [Read Order]")
Non reply to Section 133(6) of the Income Tax Act, Notice cannot necessarily lead to Disallowance of Petty Expenses: ITAT [Read Order]
In a significant ruling the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) observed that non reply to Section 133(6) of the Income Tax Act, 1961, notice cannot necessarily lead to...
![Non reply to Section 133(6) of the Income Tax Act, Notice cannot necessarily lead to Disallowance of Petty Expenses: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-Act-Notice-necessarily-lead-Disallowance-Petty-Expenses-ITAT-taxscan.jpg "Non reply to Section 133(6) of the Income Tax Act, Notice cannot necessarily lead to Disallowance of Petty Expenses: ITAT [Read Order]")
Traveling to India and depositing cash in to NRO bank account: ITAT deletes addition u/s 69 A of Income Tax Act [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) ruled that no addition shall be made under Section 69A of the Income Tax Act, 1961, for cash deposition into a Non-Resident Ordinary (...
![Traveling to India and depositing cash in to NRO bank account: ITAT deletes addition u/s 69 A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Delhi-Income-Tax-NRO-bank-account-Tax-news-TAXSCAN.jpg "Traveling to India and depositing cash in to NRO bank account: ITAT deletes addition u/s 69 A of Income Tax Act [Read Order]")
![“Live Rights” not “Copyright”, any Payment made not Taxable as Royalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-ITAT-Delhi-Live-Rights-Copyright-Royalty-fee-Royalty-tax-Tax-news-Royalty-TAXSCAN.jpg "“Live Rights” not “Copyright”, any Payment made not Taxable as Royalty: ITAT [Read Order]")
Salary received for services rendered outside India not taxable in India under Article 15 (1) of India-Korea DTAA: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi bench held that salary received for services rendered outside india is not taxable in India under Article 15(1)of the India- Korea Double...
![Salary received for services rendered outside India not taxable in India under Article 15 (1) of India-Korea DTAA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/itat-delhi-Double-Taxation-Avoidance-Agreement-International-taxation-and-India-Korea-DTAA-India-Korea-DTAA-Taxscan-1.jpg "Salary received for services rendered outside India not taxable in India under Article 15 (1) of India-Korea DTAA: ITAT [Read Order]")
Employees ESOP Compensation Expenses allowable as the expense incurred to Retain Talent / Staff for Benefit of Company: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the Employee's ESOP compensation expense can be allowable as business expenditure as it was used to retain the talent /staff for...
![Employees ESOP Compensation Expenses allowable as the expense incurred to Retain Talent / Staff for Benefit of Company: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ESOP-ESOP-Compensation-Expenses-Compensation-Employees-ESOP-itat-taxscan.jpg "Employees ESOP Compensation Expenses allowable as the expense incurred to Retain Talent / Staff for Benefit of Company: ITAT [Read Order]")
ITAT deletes addition made on account of notional ALV on unsold flats held as stock-in-trade [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench, deleted the addition made on account of the notional Annual Letting Value (ALV) on unsold flats held as stock-in-trade. The bench observed that...
![ITAT deletes addition made on account of notional ALV on unsold flats held as stock-in-trade [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Income-Tax-Appellate-Tribunal-stock-in-trade-notional-ALV-notional-Annual-Letting-Value-business-income-Taxscan.jpg "ITAT deletes addition made on account of notional ALV on unsold flats held as stock-in-trade [Read Order]")
Deduction u/s 115JB shall be allowed when Farmer and Trade Advances are actually Written off in Books of Account: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the deduction under Section 115JB of the Income Tax Act, 1961 shall be allowed when the farmer and trade advances are actually...
![Deduction u/s 115JB shall be allowed when Farmer and Trade Advances are actually Written off in Books of Account: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Deduction-Farmer-Farmer-and-Trade-Farmer-and-Trade-Advances-Written-off-taxscan.jpg "Deduction u/s 115JB shall be allowed when Farmer and Trade Advances are actually Written off in Books of Account: ITAT [Read Order]")