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Anindita Sengupta vs Assistant Commissioner Of Income Tax, ... on 1 April, 2024

Anindita Sengupta vs Assistant Commissioner Of Income Tax, ... on 1 April, 2024
indiankanoon.org - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from indiankanoon.org Daily Mail and Mail on Sunday newspapers.

India , New-delhi , Delhi , Allahabad , Uttar-pradesh , Mohan-kohli , Purushaindra-kumar-kaurav , Apoorvp-tripathi , Aloke-kumar-sengupta , Rajesh-gupta , Anindita-sengupta , Rajesh-verma

Sfdc Ireland Limited vs Commissioner Of Income Tax & Anr. on 11 March, 2024

Sfdc Ireland Limited vs Commissioner Of Income Tax & Anr. on 11 March, 2024
indiankanoon.org - get the latest breaking news, showbiz & celebrity photos, sport news & rumours, viral videos and top stories from indiankanoon.org Daily Mail and Mail on Sunday newspapers.

India , Ireland , State-of-haryana , Haryana , Dublin , Delhi , Denmark , Bombay , Maharashtra , Karnataka , Bangalore , New-delhi

Delivery Cost And Warranty Expenses Are Post Sales Activities Doesn't Form The Part Of AMP Expenditure For Amazon India: ITAT

The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) has held that delivery costs and warranty expenses are not part of advertising, marketing, and promotion (AMP) expenditures.The bench of...

Bangalore , Karnataka , India , Laxmi-prasad-sahu , George , Ajay-vohra , Amazon-corporate-holdings-private , Bangalore-bench , Income-tax-appellate-tribunal , Vice-president , Accountant-member , Amazon-corporate-holdings-private-limited

OYO Not Liable To Deduct TDS On Minimum Guarantee Payments Made To Hotels: ITAT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the assessee OYO is not liable for TDS under Section 194C of the Income Tax Act on the minimum guarantee payments made to...

Delhi , India , Ajay-vohra , Delhi-bench , Income-tax-appellate-tribunal , Income-tax-act , Kul-bharat , Judicial-member , Accountant-member , Assessing-officer , For-appellant

After Amendment Mere Reason To Believe Can't Be Ground For Carrying Out Reassessment: Karnataka High Court

The Karnataka High Court has held that the Assessing Officer has to be prima facie satisfied that there is “escapement of income”, unlike earlier law which permitted action based on mere reason to...

Karnataka , India , Manipal , Ramdas-madhava-pai , Justice-krishna , Ranjan-pai , Ajay-vohra , Vasanthi-pai , Ramdas-pai , Group-india-private-limited , National-company-law-tribunal , Manipal-integrated-services-private-limited

No Prima Facie Evidence To Prove Escapement: Delhi ITAT Quashes Reassessment Of Mauritian Entity

Noting that the case has been reopened just because the assessee, i.e., a Mauritian investment company had made foreign remittance which arose from the sale of investments and there is no prima facie...

Mauritius , Delhi , India , Mauritian , Ajay-vohra , Ccds-of-skeiron-renewable-energy-private , Kul-bharat , Judicial-member , Accountant-member , Assessing-officer , Skeiron-renewable-energy-private , Senior-advocate-ajay

Right To Broadcast Live Events Is Not 'Copyright', Hence Payment Made In Relation Thereto Cannot Be Taxed As 'Royalty' U/S 9(1)(VI), Clarifies Delhi ITAT

Emphasizing that the right to broadcast live events i.e., “Live Rights”, is not “copyright” and therefore any payment made thereto can't be said to be chargeable to tax as royalty under section...

Delhi , India , Ajay-vohra , Saktijit-dey , Accountant-member , Live-right , Non-live-right , Live-rights , Non-live-rights , Delhi-itat , Ive-events-broadcast

Limitation Period To Pass Fresh Assessment Order Expired: Delhi High Court Accepts Returned Income For 12 Years

The Delhi High Court has accepted the returned income for 12 years as the limitation period to pass a fresh assessment order has expired.The bench of Justice Rajiv Shakdher and Justice Girish...

Delhi , India , Justice-rajiv-shakdher , Ajay-vohra , Justice-girish-kathpalia , Delhi-high-court , Income-tax-act , For-petitioner , Imitation-period , Ssessment-order ,

Dept. Can Dispute Residential Status On Strength Of TRC But Not Without Establishing Assessee To Be Shell Company: ITAT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that though the department has the authority to dispute the residential status of the assessee merely on the strength of the Tax...

Delhi , India , Mauritius , New-delhi , Ajay-vohra , International-taxation , Mauritius-companies , Delhi-bench , Income-tax-appellate-tribunal , Tax-residency-certificate , Vice-president , Saktijit-dey

Income Tax Communication without DIN Holds No Legal Standing: Delhi HC

Explore Delhi High Court's judgment in CIT vs. Brandix Mauritius Holdings Ltd. regarding significance of DIN in income tax communication. Understand implications of 2019 CBDT Circular.

Calcutta , West-bengal , India , Ernakulam , Kerala , Bombay , Maharashtra , Jagat , Uttar-pradesh , Delhi , Puneet-rai , Navnitlalc-javeri