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Fee Paid By TCS Towards The Brand To Tata And Sons Ltd. Is Not Capital In Nature, Royalty Not Chargeable: ITAT

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that the fee paid by the assessee, Tata Consultancy Services (TCS), towards the brand to Tata and Sons Ltd. is not capital in nature. ....

Prakash Kishinchandani , Sons Ltd , Tata Sons , Tata Consultancy Services , Mumbai Bench , Income Tax Appellate Tribunal , Vikas Awasthy , Judicial Member , Accountant Member , Transfer Pricing Officer , Tata Sons Limited , For Appellant , Tata Sons ,

ALP Adjustment Falls Within Tolerance Band Of +/- of 5%: ITAT Deletes TP-Adjustment On Payment For Consultancy, Professional Fees

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the TP adjustment on payment for consultancy and professional fees and other services by the assessee to its Associated Enterprises. ....

Enterprises Aes , Delhi Bench , Income Tax Appellate Tribunal , Associated Enterprises , Anubhav Sharma , Judicial Member , Accountant Member , Income Tax Act , Transfer Pricing , Length Pricing , Transfer Pricing Officer , Length Price , For Appellant , Lp Adjustment , Lp Adjustment , Professional Fees ,

AO Can't Ask Assessee To Prove Non-Occurring Of An Event, ITAT Deletes Income Tax Addition Worth Rs. 2 Crores

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has deleted the income tax addition worth Rs. 2 crores and held that the AO cannot ask the assessee to prove the non-occurring of an event.The. ....

Sushil Chadha , Delhi Bench , Income Tax Appellate Tribunal , Anubhav Sharma , Judicial Member , Shamim Yahya , Accountant Member , Income Tax Officer , Northern India Plywood , Gammon Constructions , For Appellant , Income Tax ,

Capital Gain Exemption Not Available For A Residential House Purchased Abroad After April 1, 2015: ITAT

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that capital gain exemption is not available for a residential house purchased abroad after April 1, 2015.The bench of N. K. Choudhry. ....

Khalid Sayed Versus Centralized Processing Centre , Capital Finance Corporation , Mumbai Bench , Income Tax Appellate Tribunal , Judicial Member , Prashant Maharishi , Accountant Member , Finance Act , Canada Street Capital Finance , Income Tax , Khalid Sayed Versus Centralized Processing , Capital Gain , Residential House ,

Payment To UK-Based Company For Preparing Candidate Written Report By CAE Simulation Training Is Not A Royalty: ITAT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that payment to a UK-based company for preparing candidate written reports by CAE Simulation Training is not a royalty.The bench of. ....

United Kingdom , Symbiotics Ltd , Simulation Trainingp Ltd , India To Symbiotics Ltd , Delhi Bench , Income Tax Appellate Tribunal , United Kingdom Based , Aastha Chandra , Judicial Member , India United Kingdom , Income Tax Act , Ae Simulation Training , Written Report ,