Jagbir Singh Tewatia vs. ACIT: Tax Appeal Analysis for AY 2018-19 Introduction This article provides a comprehensive review of the ITAT case involving Jagbir Singh Tewatia for the assessment year 2018-19, focusing on the disputes over employee contribution payments and the relevant legal interpretations. Case Background The case addresses the addition of Rs. 87,620 under […]
Jagbir Singh Tewatia vs. ACIT: Analysis of ITAT Decision for AY 2019-20 Introduction This article reviews the Income Tax Appellate Tribunal’s decision in the case of Jagbir Singh Tewatia vs. ACIT for the assessment year 2019-20, which addresses the timely deposit of employee contributions towards provident fund (PF) and employee state insurance (ESI). Case Background […]
Invesco UK Limited vs. ACIT: International Taxation Dispute for AY 2019-20 Case Overview This article examines the tribunal’s decision in the case of Invesco UK Limited for the assessment year 2019-20. This case involved intricate issues related to the provision of support services to Invesco Group companies, highlighting significant considerations in international taxation and transfer […]
Sage International Inc. vs. ACIT: Tax Credit Dispute for AY 2018-19 Introduction This case involves Sage International Inc., a US-based subsidiary of an Indian company, contesting the Indian tax authorities’ decisions regarding its tax status and foreign tax credits. The primary issues revolve around the application of the Place of Effective Management (POEM) and the […]
Copmed Pharmaceuticals Pvt Ltd vs. ACIT: Tax Appeal Analysis for AY 2018-19 Introduction This case presents a significant analysis of the Income Tax Appellate Tribunal’s decision for Copmed Pharmaceuticals Pvt Ltd, dealing with key tax issues including the classification of partnership profit as exempt income and compliance with procedural norms during assessments. Case Background Copmed […]
Sainath Sales and Services Pvt. Ltd vs. ITO: Tax Decision Analysis for AY 2019-20 Case Overview This document provides a comprehensive analysis of the ITAT decision in the case of Sainath Sales and Services Pvt. Ltd versus the ITO for the assessment year 2019-20. The case addresses the tax treatment of late PF & ESI […]
Vinoy Krishna vs. ACIT: Analysis of Tax Tribunal Decision for AY 2018-19 Case Overview This document provides a detailed review of the Income Tax Appellate Tribunal’s decision in the case of Vinoy Krishna versus the ACIT for the assessment year 2018-19. The case examines issues related to the tax treatment of late contributions to Provident […]
Radisson Hotel’s Franchise Service Taxation under India-USA DTAA Case Summary This document presents a detailed discussion on the Income Tax Appellate Tribunal’s ruling regarding Radisson Hotel International Incorporated’s franchise services in India, scrutinized under the Double Taxation Avoidance Agreement (DTAA) between India and the USA for the assessment year 2018-19. Background Radisson Hotel International, a […]
Radisson Hotels International Incorporated, USA vs. ACIT, Circle-3(1)(2), International Taxation, Delhi Case Summary: Radisson Hotels International Incorporated, USA vs. ACIT, Circle-3(1)(2), International Taxation, Delhi Case Number: ITA 2223/DEL/2022 Assessment Year: 2019-20 Date of Order: 31-May-2023 Presiding Members: Shri G.S. Pannu, President Shri Saktijit Dey, Judicial Member Background: The case involves Radisson Hotels International Incorporated, headquartered […]
Country Inn & Suites By Radisson, Inc, USA vs ACIT, Circle 1(2)(1), International Taxation, New Delhi – Taxability of Centralized Services Fees under DTAA Introduction This case review discusses the appeal ITA 2224/DEL/2022 concerning the taxability of fees received by Country Inn & Suites By Radisson, Inc, USA, from Indian franchise hotels. The main issue […]
Mahalaxmi Ornaments House Pvt. Ltd. vs. ITO, Ward-16(1), New Delhi – ITA No. 2231/DEL/2022 Case Summary: Mahalaxmi Ornaments House Pvt. Ltd. vs. ITO, Ward-16(1), New Delhi Case Number: ITA No. 2231/DEL/2022 Appellant: Mahalaxmi Ornaments House Pvt. Ltd., New Delhi Respondent: ITO, Ward-16(1), New Delhi Assessment Year: 2009-10 Case Filed on: 2022-09-14 Order Type: Final Tribunal […]
Mahalaxmi Ornaments House Pvt. Ltd. vs. ITO, Ward-16(1), New Delhi – ITA No. 2232/DEL/2022 Case Analysis: Mahalaxmi Ornaments House Pvt. Ltd. vs. ITO, Ward-16(1), New Delhi Case Number: ITA No. 2232/DEL/2022 Appellant: Mahalaxmi Ornaments House Pvt. Ltd., New Delhi Respondent: ITO, Ward-16(1), New Delhi Assessment Year: 2010-11 Case Filed on: 2022-09-14 Order Type: Final Tribunal […]
Detailed Case Review: Mahalaxmi Ornaments House Pvt. Ltd. vs. ITO, Ward-16(1), New Delhi Overview of ITA No. 2233/DEL/2022 Appellant: Mahalaxmi Ornaments House Pvt. Ltd., New Delhi Respondent: ITO, Ward-16(1), New Delhi Assessment Year: 2011-12 Case Filed On: 2022-09-14 Order Type: Final Tribunal Order Date of Order: 2023-06-16 Pronounced On: 2023-06-16 Introduction This document provides a […]
Detailed Case Analysis: Kamal Kumar Jain vs. ITO, Ward-1(5), Baraut Case Overview Case Number: ITA 2235/DEL/2022 Appellant: Kamal Kumar Jain, Delhi Respondent: ITO, Ward-1(5), Baraut Assessment Year: 2013-14 Case Filed on: 2022-09-14 Order Type: Final Tribunal Order Date of Order: 2023-09-21 Pronounced On: 2023-09-21 Introduction This document provides a detailed examination of the legal proceedings […]
Detailed Case Analysis: Kamal Kumar Jain vs. ITO, Ward-1(5), Baraut Case Overview Case Number: ITA 2236/DEL/2022 Appellant: Kamal Kumar Jain, Delhi Respondent: ITO, Ward-1(5), Baraut Assessment Year: 2014-15 Case Filed on: 2022-09-14 Order Type: Final Tribunal Order Date of Order: 2023-09-21 Pronounced On: 2023-09-21 Introduction This document provides a detailed examination of the legal proceedings […]
Detailed Case Analysis of ITA 2237/DEL/2022 Case Overview This document presents a detailed analysis of the Income Tax Appellate Tribunal’s decision in the case of Kamal Kumar Jain vs. Income Tax Officer, Ward-1(5), Meerut, Baraut, designated as ITA 2237/DEL/2022. This case pertains to the assessment year 2015-16 and involves significant interpretations of tax laws concerning […]
Case Analysis of ITA 2238/DEL/2022 Introduction The case between Kamal Kumar Jain and the Income Tax Officer, Ward-1(5), Baraut (ITA 2238/DEL/2022) for the assessment year 2016-17 addresses complex issues regarding the applicability of Section 44AD of the Income Tax Act concerning presumptive business income and the maintenance of financial records. Background Kamal Kumar Jain, the […]
Legal Analysis of Jindal Saw Limited vs. ACIT, Circle-13(2), Delhi for AY 2017-18 Case Summary: Jindal Saw Limited vs. ACIT, Circle-13(2), Delhi Assessment Year: 2017-18 Case Number: ITA No.2239/Del./2022 Date of Order: April 27, 2023 Judicial Members: Shri Shamim Yahya, Accountant Member and Shri Challa Nagendra Prasad, Judicial Member Introduction This case involves Jindal Saw […]
Legal Analysis of Jindal Saw Limited vs. ACIT, Circle-13(1), Delhi for AY 2017-18 Case Summary: Jindal Saw Limited vs. ACIT, Circle-13(1), Delhi Assessment Year: 2017-18 Case Number: ITA No.2240/Del./2022 Date of Order: April 27, 2023 Judicial Members: Shri Shamim Yahya, Accountant Member and Shri Challa Nagendra Prasad, Judicial Member Introduction This case involves Jindal Saw […]
Introduction This case analysis details the proceedings and decision in the Income Tax Appellate Tribunal, Delhi Bench ‘D’ for the assessment year 2019-20 involving ServiceNow Nederland BV, a Netherlands-based company, and the Assistant Commissioner of Income-Tax, Circle-International Taxation 3(1)(2), Delhi. Background ServiceNow Nederland BV, engaged in providing cloud computing solutions globally, filed a return declaring […]
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