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Fiscally Transparent Partnership Liable To Tax Under India-US Tax Treaty, Income Tax Dept. Fell In Error: ITAT
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that an exclusion provision can only exclude something if it was included at...
DTAA Benefit Can’t Be Denied Without Finding Assessee’s Residence: Delhi ITAT
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the benefit of Double Taxation Avoidance Agreement (DTAA) cannot be denied without...
Subsidy Received By Way Of Output Tax Is ‘Capital Receipt’, Hyundai Entitled To Income Tax Exemption: ITAT
The Income Tax Appellate Tribunal, Chennai, ruled that the subsidy received by way of output tax is 'capital receipt' therefore Hyundai is entitled to...
ITAT Quick Weekly Flashback: 18 To 24 August 2024 – Stories On Lakhmi Chand Charitable Society, HCL Technologies Ltd; & More
Death Of Tax Consultant A Valid Ground For Delay Condonation: ITAT
Case Name: Manisha Arora V/S Income Tax Officer
Citation: ITA No.2274/DEL/2024
The tribunal said that in...
Determination of Commission @ 2.5% on Value Which was Transferred by Book Entry is Justified: ITAT
The Income Tax Appellate Tribunal ruled that the determination of commission @ 2.5% on the value of Rs.15.38 crores which was transferred by book...
