Bushra Javed vs. ACIT – Case Overview Bushra Javed vs. ACIT: A Dispute on Indexation Benefits for Non-Resident Indians Introduction The Income Tax Appellate Tribunal’s ruling in ITA No.2003/Del/2022 for the assessment year 2018-19 is an important case for understanding the application of indexation benefits under the Income Tax Act, 1961, especially concerning non-resident Indians. […]
TSYS Card Tech Ltd vs. DCIT – Case Summary TSYS Card Tech Ltd vs. DCIT: Navigating Tax Implications of Software Licensing in International Taxation Background The Income Tax Appellate Tribunal’s decision in ITA No. 2006/Del/2022 for the assessment year 2019-20 provides significant insights into the complexities of taxing software licensing fees and related services under […]
Legal Analysis: Sapura Offshore SDN BHD vs. DCIT Overview of ITAT Decision: Sapura Offshore SDN BHD vs. DCIT Background The appeal, lodged by the Deputy Commissioner of Income Tax (DCIT), Circle-3(1)(2), International Taxation, New Delhi, challenged a previous ruling by the Commissioner of Income Tax (Appeals)-43, New Delhi, concerning the treatment of service tax under […]
Veritas Storage vs. DCIT: Software Licenses and FTS Dispute Veritas Storage (Singapore) Pte Ltd vs. DCIT: ITAT Analysis on Software Licenses and FTS Case Background This case involves Veritas Storage (Singapore) Pte Ltd (the appellant), which challenged the classification of income from software licenses and hardware sales as Fees for Technical Services (FTS) by the […]
Veritas Storage vs. DCIT: ITAT Decision on Software Licensing Dispute Case Analysis: Veritas Storage (Singapore) Pte. Ltd. vs. DCIT, Circle 3(1)(1) International Taxation, New Delhi Case Background This case involves an appeal by Veritas Storage (Singapore) Pte. Ltd. against the decision of the Deputy Commissioner of Income Tax, which classified the company’s revenue from software […]
INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE: SHRI G.S. PANNU, HON’BLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2023/Del/2022 Asstt. Year: 2014-15 Appellant: ACIT, Circle 1(3)(1) Int. Tax., New Delhi Respondent: FCS Computer Systems S Pte Ltd, New Delhi Case Number: ITA 2023/DEL/2022 Assessment Year: 2014-15 Case Filed on: 2022-08-26 […]
INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2023/Del/2022 Asstt. Year: 2014-15 ORDER PER ASTHA CHANDRA, JM The appeal filed by the Revenue is directed against the order of the Ld. Commissioner of Income Tax, (Appeals), Delhi-42 (“CIT(A)”) dated 17.06.2022 […]
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2025/Del/2022, A.Y. 2019-20 Sh. Rajat Agarwal E-384, Greater Kailash-II, New Delhi-110048 PAN: AAGPA1259H Vs. Asst. Director of Income Tax – Centralized Processing Centre Bengaluru, Karnataka (APPELLANT) (RESPONDENT) Assessee […]
IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘I’: NEW DELHI) BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No:- 2026/Del/2022 (Assessment Year: 2018-19) Orange Business Services India Solutions Private Limited (formerly known as Equant Solutions India Private Limited), Gurgaon Vs. Assistant Commissioner of Income Tax, Circle 3(1), Gurgaon […]
Final Judgment on ITA No. 2028/DEL/2022 Final Judgment on ITA No. 2028/DEL/2022: Tirlok Chand Sharma vs. ITO Ward-72(1), Delhi Date of Judgment: December 21, 2022 Background The case of Tirlok Chand Sharma vs. ITO Ward-72(1), Delhi revolves around the appeal against the ex parte order issued by the NFAC, Delhi, on June 29, 2022, concerning […]
GE Energy Parts Inc. USA vs. ACIT International Taxation, New Delhi GE Energy Parts Inc. USA vs. ACIT International Taxation, New Delhi: Permanent Establishment Controversy Date of Judgment: July 25, 2023 Introduction This case involves GE Energy Parts Inc., USA and GE Global Parts & Products GMBH, entities engaged in the offshore supply of plants, […]
GE Energy Parts Inc. vs. ACIT, Circle-1(3)(1) International Taxation, New Delhi GE Energy Parts Inc. vs. ACIT, Circle-1(3)(1) International Taxation, New Delhi: Assessment Year 2018-19 Date of Order: July 25, 2023 Case Overview ITA No. 2034/Del/2022 involves GE Energy Parts Inc., a US-based company, contending against the Indian tax authority’s decision that it had a […]
GE Global Parts & Products GMBH vs. ACIT, Circle-1(3)(1) Int. Taxation, New Delhi – PE Controversy for AY 2019-20 Case Summary: GE Global Parts & Products GMBH vs. ACIT, Circle-1(3)(1) Int. Taxation, New Delhi Case Number: ITA No. 2035/DEL/2022 Appellant: GE Global Parts & Products GMBH, Switzerland Respondent: ACIT, Circle-1(3)(1) Int. Taxation, New Delhi Assessment […]
GE Energy Parts Inc. USA vs. ACIT International Taxation, New Delhi GE Energy Parts Inc. USA vs. ACIT International Taxation, New Delhi: Permanent Establishment Controversy Date of Judgment: July 25, 2023 Introduction This case involves GE Energy Parts Inc., USA and GE Global Parts & Products GMBH, entities engaged in the offshore supply of plants, […]
GE Global Parts & Products GMBH vs. ACIT, Circle-1(3)(1) International Taxation, New Delhi Permanent Establishment Dispute: Assessment Year 2018-19 Date of Order: July 25, 2023 Introduction GE Global Parts & Products GMBH, a Switzerland-based company, challenges the Indian tax authorities’ assertion that it has a Permanent Establishment (PE) in India, thus affecting its tax liabilities […]
Mohinder Nath Behl vs. ITO Ward-49(1), Delhi: PF and ESI Contributions Dispute Assessment Year 2019-20: Mohinder Nath Behl vs. ITO Ward-49(1), Delhi Date of Order: September 21, 2022 Case Background This case addresses the dispute over the delay in depositing employee contributions to Provident Fund (PF) and Employee State Insurance (ESI) by Mohinder Nath Behl, […]
Bikram Singh Panwar vs. PCIT, Gurgaon: AY 2014-15, Section 263 Challenge Case Review: Bikram Singh Panwar vs. PCIT, Gurgaon (Assessment Year 2014-15) Date of Order: November 22, 2022 Background This case revolves around the challenge against the Principal Commissioner of Income Tax’s (PCIT) decision to invoke Section 263 of the Income Tax Act, 1961 for […]
Jignesh Panchal vs. DCIT: TDS Claim Dispute for AY 2011-12 Assessment Year 2011-12: Jignesh Panchal vs. DCIT, Circle-1, Noida Date of Order: July 21, 2023 Background The case revolves around an appeal by Jignesh Panchal against the decision of the Deputy Commissioner of Income Tax (DCIT), Circle-1, Noida. The appeal challenges the rejection of a […]
Transfer Pricing Methodology Dispute: Willis Towers Watson India Pvt. Ltd. vs. ACIT for AY 2018-19 Case Review: Willis Towers Watson India Pvt. Ltd. vs. ACIT, Circle 3(1), New Delhi (Assessment Year 2018-19) Date of Order: September 11, 2023 Background The case centers on an appeal by Willis Towers Watson India Pvt. Ltd. against the decision […]
Case Summary: ITO vs. Sandeep Sandha Case Number: ITA 2075/DEL/2022 Appellant: ITO, Ward-4(1), Gurgaon Respondent: Sandeep Sandha, Gurgaon Assessment Year: 2017-18 Case Filed On: 2022-08-30 Order Type: Final Tribunal Order Date of Order: 2022-09-21 Date of Pronouncement: 2022-09-21 Result: Appeal Dismissed Background The case involves the appeal filed by the Revenue against the order of […]
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