Introduction This article delves into the significant issues and legal considerations in ITA No. 288/DEL/2021 where Anuj Sood contested the addition made by the ACIT, Central Circle-06, New Delhi, regarding the assessment year 2018-19. The case centers around the addition of Rs. 37,20,100 as unexplained money under Sections 69A and 115BBE of the Income Tax […]
Case Overview This article examines the appeal by Roop V.K Jain Foundation against the decision by the Commissioner of Income Tax (Exemption), Chandigarh, denying the registration under section 12AA for the assessment year 2020-21, as detailed in ITA No. 297/DEL/2021. Background The case revolves around the denial of registration under section 12AA to the Roop […]
Introduction This detailed analysis addresses the appeal filed by Kailash Chander Kochhar against the order of the Income Tax Appellate Tribunal for the assessment year 2017-18, challenging adjustments made under income from other sources. Case Background The case centers around the dispute involving an addition of Rs.894,930 reported under ‘Income from Other Sources’ which the […]
Overview of the Case This article examines the appeal filed by Microsoft Regional Sales Pte. Ltd. against the Assistant Commissioner of Income-tax, Circle-2(2)(1), International Taxation, New Delhi for the assessment year 2017-18. The key issue revolves around the taxation of income from software sales and cloud services, which the tax authority treated as royalty, leading […]
Introduction This article delves into the tribunal proceedings of ITA No. 313/DEL/2021, where M/s Sudaksh challenged the CIT(E)’s decision concerning its registration under section 12A of the Income Tax Act, 1961. Background of the Appeal Sudaksh, operating from Najafgarh, New Delhi, appealed against the CIT(E)’s decision dated 03.02.2021. The key issue in this appeal was […]
Case Overview The appeal by Shri Chandrasekhara Thamma Reddy challenges the assessment year 2016-17 decision made by the Income-Tax Officer, Ward-53(2), New Delhi, regarding export transactions. Background of the Dispute The main issue in this appeal was the addition of Rs. 2,50,340, which the tax authorities claimed as earnings based on the export of leather […]
Case Summary This document reviews the tribunal decision for ITA No. 315/DEL/2021 involving Micro Focus Limited, UK, against the final assessment order regarding the income generated from the sale of software products to Indian customers for the assessment year 2017-18. Background Micro Focus Limited contested the assessment which taxed the income from software sales as […]
Case Overview This case involves Salesforce.com Singapore Pte Ltd’s challenge against the Indian Income Tax Department’s classification of its subscription fees as ‘royalty’. The case pertains to the financial year 2016-17, under assessment year 2017-18. Background Salesforce.com Singapore, a company based in Singapore, provides on-demand Customer Relationship Management (CRM) services globally. For the assessment year […]
Case Overview The Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘E’ reviewed an appeal by ACIT Circle-52(1), New Delhi against New Delhi Tyre House concerning the assessment year 2013-14. The case revolves around a substantial addition made by the Assessing Officer under a Marketing Assistance Programme (MAP) which was later deleted by the CIT(A). Background […]
Case Summary The ITAT Delhi reviewed multiple appeals filed by Microstrategy Singapore against orders from the CIT(A) regarding assessments for various years. The primary focus is on the 2017-18 assessment year, challenging the treatment of software sales and services. Background Microstrategy Singapore, a subsidiary of Microstrategy, Inc., deals in the distribution and maintenance of software, […]
Case Summary The ITAT Delhi reviewed the appeal filed by Reebok India Company against the JCIT (OSD) pertaining to the A.Y. 2011-12. The main issues revolved around the assessment of tax deductions under Section 194I of the Act and the applicable statute of limitations for the said deductions. Background Reebok India is engaged in the […]
Case Overview The Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘A’, adjudicated on the appeal filed by BSL Limited, a company based in Bhilwara, Rajasthan, against the orders of the CIT(A)-30, New Delhi. The appeal, registered as ITA No. 320/DEL/2021, pertains to the assessment year 2016-17. The primary issue at hand was the tax treatment […]
Case Overview The Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘A’, adjudicated on the appeal filed by BSL Limited, a company based in Bhilwara, Rajasthan, against the orders of the CIT(A)-30, New Delhi. The appeal, registered as ITA No. 321/DEL/2021, pertains to the assessment year 2017-18. The primary issue at hand was the tax treatment […]
Case Overview The Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘A’, adjudicated on the appeal filed by BSL Limited, a company based in Bhilwara, Rajasthan, against the orders of the CIT(A)-30, New Delhi. The appeal, registered as ITA No. 321/DEL/2021, pertains to the assessment year 2017-18. The primary issue at hand was the tax treatment […]
Case Overview The Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘E’, adjudicated on the appeal filed by Maral Overseas Ltd, a company based in West Nirmar, Madhya Pradesh, against the orders of the CIT(A)-30, New Delhi. The appeal, registered as ITA No. 323/DEL/2021, pertains to the assessment year 2015-16. The primary issue at hand was […]
Case Overview The Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘E’, adjudicated on the appeal filed by Maral Overseas Ltd, a company based in West Nirmar, Madhya Pradesh, against the orders of the CIT(A)-30, New Delhi. The appeal, registered as ITA No. 324/DEL/2021, pertains to the assessment year 2016-17. The primary issue at hand was […]
Case Overview The Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘E’, adjudicated on the appeal filed by Maral Overseas Ltd, a company based in West Nirmar, Madhya Pradesh, against the orders of the CIT(A)-30, New Delhi. The appeal, registered as ITA No. 325/DEL/2021, pertains to the assessment year 2017-18. The primary issue at hand was […]
Case Overview The Income Tax Appellate Tribunal (ITAT), Delhi Bench ‘H’, adjudicated on the appeal filed by Rishabh Farms & Industries Pvt Ltd, a company based in New Delhi, against the orders of the CIT(A)-Delhi-7. The appeal, registered as ITA No. 326/DEL/2021, pertains to the assessment year 2018-19. The primary issue at hand was the […]
Case Overview The Income Tax Appellate Tribunal (ITAT), Delhi “SMC” Bench, adjudicated on the appeal filed by Senator Travels Pvt Ltd, a company based in New Delhi, against the order of ITD, CPC, Bangalore. The appeal, registered as ITA No. 327/DEL/2021, pertains to the assessment year 2017-18. The primary issue was the disallowance of PF […]
Case Overview The Income Tax Appellate Tribunal (ITAT), Delhi Bench “D”, adjudicated on the appeal filed by Superbrands Ltd (UK), a company based in Gurgaon, against the order of DCIT, Circle-3(1)(2), International Taxation, New Delhi. The appeal, registered as ITA No. 332/DEL/2021, pertains to the assessment year 2016-17. The primary issue was the re-characterization of […]
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