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Income Tax Authorities Can't Step Into Shoes Of Businessmen To Determine Expenditure For Business Purpose: ITAT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that income tax authorities cannot step into the shoes of businessmen to determine how much expenditure should have been incurred for. ....

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Transfer pricing case: ITAT rules in favour of BBC World (India)

Income Tax authorities had sought to categorise advertisement and other expenses borne by BBC World (India) Pvt Ltd as cost base for charging a mark-up. The cost-based method for charging a mark-up increases the income of the assessee, resulting in a higher tax payable amount. ITAT considered the advertisement expenses a pass-through cost as it was not associated with the main business activity of BBC World (India). ....

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Interest Earned Deposited In The Consolidated Fund Of India By Way Of Challans: ITAT Deletes Income Tax Addition Against NHIDCL

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the assessee, National Highways & Infrastructure Development Corp. India (NHIDCL), received funds in fiduciary capacity from the. ....

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Web Hosting Services Availed By The Assessee Do Not Constitute Royalty Or FTS Under India-Mauritius DTAA: ITAT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that web hosting services availed by the assessee do not constitute royalty or Fee for Technical Services (FTS) under the. ....

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Shree Sai Baba Sansthan Trust Eligible For Income Tax Exemption On Anonymous Donations: ITAT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that Shree Sai Baba Sansthan Trust is eligible for income tax exemption on anonymous donations.The bench of Aby T. Varkey. ....

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