![ITAT upholds 10% Tax on Fee for Technical Services under Article 12(4) India-Singapore DTAA as Service Provider Transfers all Documents to Service Receiver [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-upholds-Tax-Fee-Technical-Services-India-Singapore-DTAA-Service-Provider-Transfers-Documents-Service-Receiver-taxscan.jpg "ITAT upholds 10% Tax on Fee for Technical Services under Article 12(4) India-Singapore DTAA as Service Provider Transfers all Documents to Service Receiver [Read Order]")
ITAT upholds 10% Tax on Fee for Technical Services under Article 12(4) India-Singapore DTAA as Service Provider Transfers all Documents to Service Receiver [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the lower authorities have rightly treated the amounts received by the assessee...
![Indexation Benefit against Cost of Acquisition shall be Available based on the Index of the Year in which Payments Actually Made: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Indexation-Benefit-Cost-Acquisition-Index-Year-Payments-ITAT-TAXSCAN.jpg "Indexation Benefit against Cost of Acquisition shall be Available based on the Index of the Year in which Payments Actually Made: ITAT [Read Order]")
![Failure to follow Mandatory Procedure laid down u/s 144C of Income Tax Act for Passing Draft Assessment Order: ITAT allows Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Failure-follow-Procedure-Income-Tax-Act-Passing-Assessment-Order-TAXSCAN.jpg "Failure to follow Mandatory Procedure laid down u/s 144C of Income Tax Act for Passing Draft Assessment Order: ITAT allows Appeal [Read Order]")
![ITAT deletes ex parte Addition u/s 68 of Income Tax Act made during COVID 19 Pandemic [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Customs-Duty-No-Customs-Duty-on-Import-Import-Covid-19-Vaccine-Covid-19-Vaccine-to-India-CBIC-Import-taxscan.jpg "ITAT deletes ex parte Addition u/s 68 of Income Tax Act made during COVID 19 Pandemic [Read Order]")
Final Assessment Order Issued Beyond Period of Limitation u/s 144C of Income Tax Act is Null and Void: ITAT grants Relief to Fiber Home India [Read Order]
Recently, the Delhi Income Tax Appellate Tribunal (ITAT) while granting relief to Fiber Home India held that the final assessment order issued beyond of limitation under Section 144C of the Income...
![Final Assessment Order Issued Beyond Period of Limitation u/s 144C of Income Tax Act is Null and Void: ITAT grants Relief to Fiber Home India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Assessment-Order-Assessment-Income-Tax-Act-Income-Tax-ITAT-Fiber-home-India-Taxscan.jpg "Final Assessment Order Issued Beyond Period of Limitation u/s 144C of Income Tax Act is Null and Void: ITAT grants Relief to Fiber Home India [Read Order]")
Reasons recorded for Reopening Reassessment to be Examined on Standalone Basis to Determine validity of Proceedings u/s 147 of Income Tax Act: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) recently observed that the reasons, as recorded forreopening the reassessment, are to be examined on a standalone basis to determine the...
![Reasons recorded for Reopening Reassessment to be Examined on Standalone Basis to Determine validity of Proceedings u/s 147 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Reopening-Reassessment-Reassessment-Reopening-Standalone-Basis-Proceedings-validity-of-Proceedings-Income-Tax-Act-Income-Tax-ITAT-taxscan.jpg "Reasons recorded for Reopening Reassessment to be Examined on Standalone Basis to Determine validity of Proceedings u/s 147 of Income Tax Act: ITAT [Read Order]")
Issue of Demand Notice along with Draft Order is Bad in Law: ITAT Quashes Proceedings against Marriott International [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has quashed the proceedings against the Marriott International holding that the issue of demand notice along with draft order was bad in...
![Issue of Demand Notice along with Draft Order is Bad in Law: ITAT Quashes Proceedings against Marriott International [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Marriott-International-Demand-Notice-Notice-Demand-Draft-Order-Bad-in-Law-Law-ITAT-Taxscan.jpg "Issue of Demand Notice along with Draft Order is Bad in Law: ITAT Quashes Proceedings against Marriott International [Read Order]")
No Variation in Income returned by Assessee: ITAT quashes Assessment Order as void ab initio [Read Order]
The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT), quashed the assessment order as void ab initio as there was no variation in income returned by assessee, Super Brands Ltd [UK]. The...
![No Variation in Income returned by Assessee: ITAT quashes Assessment Order as void ab initio [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Income-Assessee-ITAT-Assessment-Order-void-ab-initio-taxscan.jpg "No Variation in Income returned by Assessee: ITAT quashes Assessment Order as void ab initio [Read Order]")
Relief to Adidas: AMP Expenses Incurred for Own Benefit not Amount to International Transaction, rules ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), New Delhi, has recently, in an appeal preferred before it, held that, AMP expenses incurred for own benefit will not amount to international transaction. ...
![Relief to Adidas: AMP Expenses Incurred for Own Benefit not Amount to International Transaction, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Adidas-AMP-Expenses-Benefit-International-Transaction-ITAT-taxscan.jpeg "Relief to Adidas: AMP Expenses Incurred for Own Benefit not Amount to International Transaction, rules ITAT [Read Order]")
![Direct Tax Vivad se Vishwas Rules and Forms notified [Read Notification]](https://www.taxscan.in/wp-content/uploads/2020/03/site-image3-6-1.jpg "Direct Tax Vivad se Vishwas Rules and Forms notified [Read Notification]")