Comprehensive Analysis: HireRight Limited vs. ACIT, Circle 2(1)(1), International Tax, New Delhi Case Overview: HireRight Limited vs. ACIT Introduction This document provides a detailed analysis of the Income Tax Appellate Tribunal (ITAT) Delhi’s ruling concerning HireRight Limited’s tax disputes for the Assessment Years 2019-20 and 2020-21. The case revolves around the classification of income from […]
Comprehensive Examination of Rivet Electricals Pvt Ltd vs. Pr. CIT, Faridabad for AY 2015-16 Case Summary: Rivet Electricals Pvt Ltd vs. Pr. CIT, Faridabad Case Overview This document elaborates on the decision made by the Income Tax Appellate Tribunal (ITAT) in Delhi concerning Rivet Electricals Pvt Ltd’s appeal against the order passed by the Principal […]
Detailed Review of ITAT Decision on Rits Jewellers Pvt. Ltd’s Jurisdictional Challenge Case Overview The document thoroughly analyzes the decision by the Income Tax Appellate Tribunal (ITAT) regarding the appeal filed by Rits Jewellers Pvt. Ltd against the Principal Commissioner of Income Tax, Faridabad for the Assessment Year 2015-16. The main issue discussed is the […]
Detailed Review of ITAT Decision on Indigo Infraprojects Pvt. Ltd’s TDS Credit Dispute Case Overview This document provides a thorough analysis of the Income Tax Appellate Tribunal (ITAT) decision for the appeal filed by Indigo Infraprojects Pvt. Ltd against the Assistant Commissioner of Income Tax, Circle-10(1), Delhi for the Assessment Year 2019-20. The appeal concerns […]
Comprehensive Review of ITAT Decision on Urvashi Narain’s Tax Dispute Case Summary This document examines the Income Tax Appellate Tribunal (ITAT) decision concerning the appeal filed by Urvashi Narain against the final assessment order for the assessment year 2017-18. This appeal challenges the procedures followed by the Income Tax Office, Ward International Taxation-2(1)(2), Delhi, under […]
Complete Review of ITAT Decision on Pratap Singh Yadav’s Tax Dispute Case Overview This document presents a comprehensive analysis of the Income Tax Appellate Tribunal (ITAT) decision concerning the appeal filed by Pratap Singh Yadav against the tax assessment order for the assessment year 2016-17. The appeal highlights significant procedural flaws pertaining to the mandatory […]
Comprehensive Review of ITAT Decision on Hardik Rao’s Income Tax Appeal Overview of the Case This analysis covers the appeal filed by Hardik Rao against the CIT(A)-24, New Delhi’s decision for the 2016-17 assessment year. The tribunal’s deliberations and ruling provide significant insights into procedural and legal standards applicable to income tax assessments. Grounds of […]
Comprehensive Review of ITAT Decision on Rajeshwer Yadav’s Income Tax Appeal Overview of the Case This analysis covers the appeal filed by Rajeshwer Yadav against the decision by the Commissioner of Income-tax (Appeals) for the assessment years 2017-18 and 2018-19. The tribunal’s deliberations and ruling provide significant insights into the standards applied in income tax […]
Final Tribunal Order on Rajeshwer Singh Yadav’s Income Tax Appeal for AY 2018-19 Case Overview The appeal, identified as ITA No. 1910/DEL/2022, contests the order passed by the Commissioner of Income-tax (Appeals) – 4, Kanpur. The case concerns the assessment year 2018-19, involving allegations of undeclared income during a raid on Rajeshwer Singh Yadav’s premises. […]
Final Tribunal Order on Microsoft Regional Sales Pte. Ltd’s Appeal on Cloud Services Royalty Taxation for AY 2018-19 Case Overview This case, ITA No. 1912/DEL/2022, reviews the income tax implications of cloud services revenue earned by Microsoft Regional Sales Pte. Ltd, argued to be non-royalty under the Income Tax Act, 1961 and the relevant Double […]
Final Tribunal Order on Microsoft Regional Sales Pte. Ltd’s Appeal for Cloud Services Taxation in AY 2019-20 Case Summary This document reviews the Income Tax Appellate Tribunal’s resolution of ITA No. 1913/DEL/2022, concerning the classification of cloud services revenue as ‘Royalty’ by Microsoft Regional Sales Pte. Ltd for the assessment year 2019-20, challenging the orders […]
Case Analysis of Mol Corporation vs. ACIT, Circle-2(2)(1) International Taxation, New Delhi for the Assessment Year 2018-19 Introduction This article provides a comprehensive analysis of the case between Mol Corporation and the Assistant Commissioner of Income Tax, Circle-2(2)(1), International Taxation, Delhi. The dispute revolves around the classification of cloud services revenue as ‘Royalty’ under the […]
In the Income Tax Appellate Tribunal of Delhi, the case ITA No. 1915/DEL/2022 was presented, involving THR Infrastructure Pte Ltd, headquartered in Gurgaon, and the Deputy Commissioner of Income Tax, Circle-3(1)(1), International Taxation, New Delhi. The core issue revolved around the denial of capital gains tax exemption claimed under the Double Taxation Avoidance Agreement (DTAA) […]
In the Income Tax Appellate Tribunal of Delhi, the case ITA No. 1927/DEL/2022 presented a significant issue concerning the timeliness of Provident Fund (PF) and Employee State Insurance (ESI) contributions made by G K Fashion P. Ltd., a company based in New Delhi, against the Deputy Commissioner of Income Tax, Circle-10(1), New Delhi for the […]
In the Income Tax Appellate Tribunal’s Delhi Bench ‘G’, the dispute in ITA No. 1928/DEL/2022 revolved around G K Fashion P.Ltd, a New Delhi based company, challenging the decision by DCIT, Circle-10(1), New Delhi. The contention centered on the disallowance of deductions for Provident Fund (PF) and Employee’s State Insurance (ESI) contributions that were not […]
The Income Tax Appellate Tribunal’s Delhi Bench in case ITA No. 1929/DEL/2022 addressed a critical issue involving Adobe Systems Software Ireland Limited and the Indian tax authority. The core of the dispute was whether Adobe India serves as a dependent agent permanent establishment (DAPE) of the appellant, Adobe Systems Software Ireland, thereby affecting the taxation […]
In the case ITA No. 1930/DEL/2022 heard by the Income Tax Appellate Tribunal, Delhi Bench, Adobe Systems Software Ireland Limited contests the Indian tax authority’s final assessment orders for the 2019-20 assessment year. The core issue revolves around whether Adobe India qualifies as a dependent agent permanent establishment (DAPE) of the appellant, influencing the taxation […]
Case Overview The Income Tax Appellate Tribunal’s Delhi Bench ‘G’ reviewed ITA No. 1934/DEL/2022 on 21st September 2022, where Saran Motors P. Ltd. contested adjustments made by the Assessing Officer under ACIT, Circle-22(2), New Delhi. The adjustments were related to the late deposit of employees’ contributions towards Provident Fund (PF) and Employee State Insurance (ESI) […]
Introduction In the case of ITA No. 1936/DEL/2022, Shroff Eye Centre, New Delhi challenged the financial adjustments made by the Assessing Officer under ACIT, Circle-61(1), New Delhi, concerning the late deposit of employees’ contributions to Provident Fund (PF) and Employee State Insurance (ESI) during the assessment year 2018-19. Background The appellant faced disallowances due to […]
Introduction In the case of ITA No. 1941/DEL/2022, Amit Jain challenges the income tax assessment by ACIT, Circle International Taxation 2(1)(2), New Delhi, regarding the taxability of salary income for the fiscal year 2018-19. Case Background Amit Jain, a non-resident Indian national, was employed by Akzo Nobel Decorative Coatings B.V. in the Netherlands but received […]
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