16026500 | Section 144C Assessment - Dispute Resolution Panel - Guarantee fee - -- Assessee, while filing its retur6n of income offered guarantee fees received by it to tax. Before ......
ITAT, Mumbai Bench -- 04 Aug 2023 Edenred Se (Formerly Known As Edenred SA) v. Dy. CIT Matter remanded. 2023 TaxPub(DT) 4749 (Mum-Trib)
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15850600 | Section 90 Section 44B Double taxation relief - Agreement between India and France - Freight charg -- Assessee, based at France, earned freight charges for transportation of cargo through feeder vessels......
ITAT, Mumbai Bench -- 12 Jun 2023 CMA CGM SA v. Asstt. CIT In assessee|s favour. 2023 TaxPub(DT) 3580 (Mum-Trib)
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15786400 | Section 90 Rule 128 Foreign tax credit - Failure to file Form No. 67 within prescribed time limit - -- Assessee claimed Foreign Tax Credit (FTC) on taxes paid abroad. He received intimation under section......
ITAT, Bangalore Bench -- 15 May 2023 Sandeep Patwari v. Dy. CIT In assessee|s favour 2023 TaxPub(DT) 3207 (Bang-Trib)
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15706500 | Section 90 Section 91 Foreign tax credit - Form No.67 was not filed online before due date of filin -- Assessee claimed foreign tax credit under section 90/91. AO disallowed assessee|s claim on the groun......
ITAT, Delhi Bench -- 27 Apr 2023 Sonia Sharma v. ITO In assessee|s favour. 2023 TaxPub(DT) 2847 (Del-Trib)
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15614500 | Section 195 Tax deduction at source - Under section 195 - Whether distribution fees paid by assesse -- Assessee acted as distributor for the Google Ad-Words program, whereby advertisements which appear o......
ITAT, Bangalore Bench -- 31 Mar 2023 Google India (P) Ltd. v. Addl. CIT In Favour of Assessee 2023 TaxPub(DT) 2108 (Bang-Trib)
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15566100 | Section 9(1)(i) Income deemed to accrue or arise in India - Under Section 9(1)(i) - PE in India - .. -- Assessee based at Singapore was engaged in the business of manufacturing and sale of scientific rese......
ITAT, Delhi Bench -- 17 Mar 2023 AB Sciex Pte. Ltd. v. ACIT In Favour of Assessee 2023 TaxPub(DT) 1832 (Del-Trib)
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15573000 | Section 90 Rule 128 Double Taxation Relief - Agreement between India and Italy - Salary earned in I -- Assessee, an individual, an ordinary resident of India, included salary derived from services render......
ITAT, Delhi Bench -- 15 Mar 2023 Sumedha Arora v. ITO In assessee|s favour 2023 TaxPub(DT) 1901 (Del-Trib)
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15567200 | Section 90 Double taxation relief - Agreement between India and Singapore - AO disregarded consiste -- Non-resident assessee, based at Singapore, was engaged in the business of offshore supply of equipme......
ITAT, Delhi D Bench -- 15 Mar 2023 Vetco Gray Pte. Ltd. v. DCIT In assessee|s favour. 2023 TaxPub(DT) 1843 (Del-Trib)
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