• 2021 (4) TMI 1233 - DELHI HIGH COURT

  Interpretation of statute - Paragraph 3.09(2)(i) of the FTP in so far as it excludes Service Providers in Telecom Sector from the benefit of SEIS - Benefit under Service Exports from India Scheme (S... ...

• 2020 (7) TMI 595 - ITAT DELHI

  Existence of PE - addition on account of salary reimbursement cost treated as fee for technical services - royalty income was offered to tax in India on the basis of tax rates prescribed in DTAA betw... ...

• 2014 (6) TMI 562 - ITAT DELHI

  Corporate Tax matter Service income - Income from other sources or not – Held that:- Following ITO, Ward 18 (4), New Delhi Versus Yum! Restaurants (India) Private Ltd. [2014 (4) TMI 532 - ITAT DELHI] ... ...

• 2014 (4) TMI 532 - ITAT DELHI

  Nature of Income – Income from PGBP or from other sources - Whether income from receipt of services fee assessable under the head Profits and Gains of Business or to be treated as ‘income from other s... ...

• 2021 (7) TMI 216 - CESTAT BANGALORE

  Taxability - Banking and other financial services - services rendered by ICICI Econet Internet and Technology Fund floated by the Settlor - trust is a legal entity or not - whether obtaining registrat... ...

• 2015 (10) TMI 2191 - BOMBAY HIGH COURT

  Entitlement of Duty Credit Scrips under Served From India Scheme (SFIS) declared deficient – revenue tried to disqualify the Petitioner on the basis that the brand under which the Petitioner operates ... ...

• 2015 (9) TMI 564 - BOMBAY HIGH COURT

  Entitlement to the Duty Credit scrip under the Served From India Scheme - Denial on the ground that Petitioner is promoting 'Thyssenkrupp' brand which is not an Indian brand and that Petitioner is not... ...

• 2014 (11) TMI 263 - ITAT DELHI

  Treatment of service income earned – Income from other sources or business income – Held that:-The issue has already been decided in assessee’s own case for the earlier assessment year, decided in IT... ...

• 2019 (9) TMI 551 - ITAT DELHI

  TP Adjustment - AMP expenditure - whether amount received by the assessee towards the contribution for advertisement marketing and promotion expenditure is not tainted with mutuality but, thus, incom... ...

• 2011 (5) TMI 852 - ITAT DELHI

  Service Income Receipt - Business Income or Income from Other Sources - AO, agreement b/w the parties is not duly signed, witnessed nor executed on stamp paper. Also, in current AY, service income re... ...

• 2020 (1) TMI 598 - DELHI HIGH COURT

  Benefit of SFIS Scheme - FTP 2004-2009 - interpretation of provisions of FTP - rejection of Refund of duty - HELD THAT:- Para 3.6.4.2 of the FTP 2004-2009 is clear and unequivocal in its terms. All Se... ...

• Whether DGFT has power to interpret the Foreign Trade Policy to exclude the ‘Indian Service Providers’ from the benefit .....

  In my previous article Meaning of Group Company under para 9.28 of the FTP ; I discussed the issue in respect of rejection of application by the DGFT and Policy Interpretation Committee to transf... ...

• 2018 (4) TMI 1772 - ITAT DELHI

  TP Adjustment - Comparable selection - HELD THAT:- Assessee was engaged in rendering marketing and sale support services to Genzyme International. During F.Y. 2008-09, the assessee conducted various ... ...

• 2019 (1) TMI 1838 - ITAT DELHI

  TP Adjustment - upward adjustment on account of reimbursement of marketing, advertisement and brand promotion - HELD THAT:- We find identical issue had come up before the Tribunal in assessee s own c... ...

• DECODING ‘THE DOCTRINE OF MUTUALITY’ CODE FOR ALTERNATIVE INVESTMENT FUNDS (‘AIF’)

  A. DOCTRINE OF MUTUALITY 1. MEANING AND HISTORY: Doctrine of Mutuality means no person can transact with himself . There can be no sale or supply to self, i.e., to say that a man cannot tr... ...

• NATIONAL ANTI-PROFITEERING AUTHORITY (NAA) AND ITS ORDERS IN 2018

  The GST law contains a provision on anti-profiteering measure as a deterrent for trade and industry to enjoy unjust enrichment in terms of profit arising out of implementation of Goods and Services Ta... ...

• 2015 (2) TMI 17 - DELHI HIGH COURT

  Service income - “business income” V/S “income from other sources” - revenue urged that mere earning of some income in a mechanical manner or the accretion of certain sums on a regular basis would not... ...

• 2023 (3) TMI 785 - ORISSA HIGH COURT

  Assessment u/s 153A - Valid Approval for assessment granted or not? - mandation of Approving Authority application of mind for giving approval u/s 153D - whether ITAT was correct in holding that the A... ...

• 2022 (11) TMI 1076 - MADRAS HIGH COURT

  100% EOU - Seeking direction to Respondent to issue the SHIS (Status Holder Incentive Scrip) in accordance with the FTP (Foreign Trade Policy) - Benefit of EPCG Scheme not availed - Petitioner submi... ...

• 2019 (1) TMI 1700 - DELHI HIGH COURT

  Applicability of SFIS scheme - Whether the subsidiaries of foreign entities could be considered as Indian Service Providers? HELD THAT:- Insofar as the applicability of FTP 09-14 to Indian Subsidia... ...

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