• 2018 (3) TMI 1834 - ITAT KOLKATA

  Deduction u/s 80IA and 80IB - profits derived from stand alone warehouse - As per revenue definition of infrastructural facilities provided in Explanation to Section 80IA does not include maintenance... ...

• 2007 (9) TMI 598 - Supreme Court

  Whether the case of DIC for such liquidity damages was covered under Clause 18 or Clause 22 of the General terms and conditions of the contract? Held that:- The claimant DIC is entitled to ₹ ... ...

• 2000 (8) TMI 243 - ITAT CALCUTTA-B

  Member(s) : R. P. GARG., J. KACHCHAP., P. PRADHAN. ORDER Per Bench --- The President, Income-tax Appellate Tribunal, referred following common question for consideration of the Special Benc... ...

• 2022 (5) TMI 967 - Supreme Court

  Levy of service tax - Reverse Charge (RCM) - taxability of the cross charge, which is primarily based on who should be reckoned as an employer of the secondee - Manpower Recruitment Agency Service - e... ...

• 2021 (7) TMI 1286 - ITAT DELHI

  TP Adjustment of royalty - HELD THAT:- As these services are ultimately benefitting the assessee in terms of increasing its turnover, sales of the assessee is taken as the basis for allocation. This ... ...

• 2002 (7) TMI 790 - ITAT BANGALORE

  G. E. VEERABHADRAPPA (A.M.) and N. R. S. GANESAN (J.M.) For The Appellant : K. R. Pradeep For the Respondent : Amitabh Kumar ORDER These are appeals by the assessees and also by th... ...

• 2020 (5) TMI 109 - ITAT RAJKOT

  Addition towards the processing charges on account of non-deduction of TDS - Payment exceeding the limit as specified in the TDS certificate or not? - HELD THAT:- In the statement furnished u/s 131 b... ...

• 2018 (7) TMI 375 - ITAT DELHI

  Penalty u/s 271(1)(c) - Held that:- We are of the view that in the quantum appeals the issues in dispute has been set aside and restored back to the AO for denovo proceedings and some of the issues we... ...

• Clause by Clause Analysis of Decisions of The 48th GST Council Meeting

  The video relating to this article can be accessed at : https://youtu.be/_kmOQw1BFCk Trade Facilitation Measures 1. Refund to unregistered persons: There is no procedure fo... ...

• 2021 (8) TMI 583 - ITAT KOLKATA

  TDS u/s 194C - Addition u/s 40(a)(i) on account of payment made to International Freight Forwarding Agents - HELD THAT:- As decided in own case [ 2019 (4) TMI 2000 - ITAT KOLKATA] expenses/payments ... ...

• 2021 (6) TMI 606 - ITAT JAIPUR

  TDS u/s 195 - Disallowance u/s 40(a)(i) in respect to payment made to Trans Coral Shipping, FZE ,Sharjah (UAE) arbitrarily - HELD THAT:- The fact that the commission receipt earned by the assessee co... ...

• 2019 (2) TMI 1873 - ITAT MUMBAI

  TP Adjustment - expenses claimed to have reimbursed to its AEs during the year under consideration - disallowance of claim of administrative expenses claimed by the assessee to have been reimbursed t... ...

• 2017 (2) TMI 1099 - ITAT CHENNAI

  TDS u/s 195 - Non deduction TDs on remitting charter payments (hire charges) to Foreign Shipping Companies - whether payment made for using ship on time chartered basis to non-resident shipping compan... ...

• 2023 (5) TMI 157 - ITAT MUMBAI

  TDS u/s 195 - Payment chargeable to tax in India or not DTAA with USA - Payment made to non-residents u/s 40(a)(i) - DRP held that the services provided by the non-residents were received and utili... ...

• 2022 (3) TMI 836 - ITAT MUMBAI

  Income deemed to accrue or arise in India - PE in India - whether or not the assessee has a Business Connection u/s 9(1)(i) and a Permanent Establishment (P.E.) under Article 5 of the India Singapore... ...

• 2019 (5) TMI 1882 - ITAT DELHI

  TDS u/s 195 - addition u/s 40 (a)(i) being the payment made to non resident associate enterprise - Whether Income in question accrued in India and is liable for TDS? - HELD THAT:- It can be clearly i... ...

• 2016 (9) TMI 393 - ITAT BANGALORE

  Transfer pricing adjustment - Held that:- We hold that international transaction of payment of royalty is a separate transaction and therefore should be bench marked separately. The condition to pr... ...

• 2015 (6) TMI 809 - ITAT DELHI

  Unexplained cash payments reflected in cash book - Held that:- The balance sheet of M/s. Mosaic House furnished along with return of income shows the addition of ₹ 1,50,000/- against the propert... ...

• 2015 (3) TMI 889 - ITAT CHANDIGARH

  Disallowance u/s 40(a)(ia) - deposit of tds into the credit of the Central Government account after the due date prescribed under section 200 - CIT(A) deleted the addition - Held that:- As pointed out... ...

• 2013 (10) TMI 936 - MADRAS HIGH COURT

  Whether ship comes under the fold of word Plant Held that:- Plant would include any article or object fixed or movable, live or dead, used by a business man for carrying on his business and it is ... ...

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