• 2013 (10) TMI 770 - ITAT JODHPUR

  Replacement of machines under Technological Up-gradation Fund (TUF) scheme of Ministry of Textile - Revenue or capital in nature - Held that:- Machine was being used for rewinding yarn from small plas... ...

• 2010 (10) TMI 695 - ITAT, DELHI

  Remission of liability - Addition u/s 41 - Held that: assessee’s case is that no amount has been transferred to the profit and loss account. It was merely a book entry whereby sundry debtors amounting... ...

• 2024 (1) TMI 745 - ITAT AHMEDABAD

  TDS u/s 195 OR 172 - remittance to Marshal Island based company towards damage charges for physical damage sustained by vessels and losses caused to the owner of the vessels - as submitted damage to t... ...

• 2017 (11) TMI 313 - ITAT MUMBAI

  Penalty u/s 271C - non deduction of tds to overseas group entities - demands under section 201(1)/201(1A) - sufficient cause for non deduction of tax at source - Held that:- Claim of the assessee tha... ...

• 2017 (9) TMI 1709 - RAJASTHAN HIGH COURT

  Deduction u/a 10BA - ITAT allowed the claim - Held that:- The record which was available with the A.O. is required to be taken into consideration and the tribunal while considering the matter has take... ...

• 2016 (1) TMI 245 - ITAT JAIPUR

  Disallowance u/s 40(a)(ia) - payment of transport charges - Held that:- As decided in assessee's own case for the assessment year 2008-09 nature of between assessee & M/s. Sachin Cargo Movers, C&F Age... ...

• 2014 (5) TMI 203 - CESTAT MUMBAI

  Includility of Royalty paid in assessable value of goods imported - Determination of duty Liability - Collaboration agreement and consultancy service agreement – No condition of sale - Nexus of Paymen... ...

• 2011 (1) TMI 47 - DELHI HIGH COURT

  Royalty - Fee paid by Indian Broadcasters to foreign satellite service provider – Income deemed to accrue or arise in India - royalty under section 9(1)(vi) - footprint on various continents - process... ...

• CONSOLIDATED FDI POLICY.

  Government of India Ministry of Commerce and Industry Department of Industrial Policy and Promotion (FC Section) CIRCULAR 1 OF 2010 The "Consolidated FDI Policy" is attache... ...

• 1997 (2) TMI 167 - ITAT DELHI-C

  Member(s) : N. S. CHOPRA., R. M. Mehta., J. P. BENGRA., R. K. GUPTA. ORDER Per R.K. Gupta, J.M. -- The department has moved an application under section 254(2) praying that the order dated... ...

• 1997 (1) TMI 482 - ITAT DELHI

  Order R. K. GUPTA (Judicial Member). The Department has moved an application under section 254(2) praying that the order dated September 30, 1994, be recalled as no opportunity was afforded to th... ...

• 2017 (4) TMI 867 - ITAT VISAKHAPATNAM

  Disallowance of exemption u/s 10AA - Held that:- Profit derived from the units situated at SEZ, engaged in the business of trading activity in the nature of import and re-export of goods falls within ... ...

• 2014 (7) TMI 601 - ITAT DELHI

  Royalty u/s 9(1)(vi) and 9(1)(vii) of the Act - Fees for technical services – Application of section 44BB of the Act - Invocation of section 44DA of the Act – 25% profit attributable to PE against 10%... ...

• 2014 (9) TMI 157 - ITAT PUNE

  Inflated price debited u/s 40A(2)(b) - Whether the assessee has inflated turnover to show higher profit for obtaining and continuing loan from financial institution – Held that:- The assessee has also... ...

• 2013 (9) TMI 796 - ITAT DELHI

  Nature of expenditure - Payment of running royalty is a capital expenditure of revenue expenditure - Collaboration agreement was entered into for grant of technical assistance for setting up of the fa... ...

• 2023 (6) TMI 345 - ITAT DELHI (LB)

  Taxability of reimbursement of various expenses - ' reimbursements' from various entities on account of the provision of facilities and services of seismic data acquisition, planning and carr... ...

• 2020 (1) TMI 1641 - ITAT PUNE

  TDS u/s 195 - Disallowance u/s. 40(a)(i) - payment of Software Maintenance charges - payment of Software charges made by the assessee for the year was excessive - assessee reported certain internat... ...

• 2020 (1) TMI 292 - ITAT PUNE

  TDS u/s 195 - Disallowance u/s. 40(a)(i) in respect of payment of 'Software Maintenance charges' - HELD THAT:- Assessee was allowed the use of the software for its own business purpose and th... ...

• 2017 (11) TMI 1308 - ITAT JAIPUR

  Disallowance U/s 40(a)(ia) - no certificate as prescribed under proviso to Section 201(1) r.w. Rule 31ACB of the Rules certifying that the taxes in respect of interest income were duly paid by NBFCs w... ...

• 2017 (8) TMI 1535 - ITAT DELHI

  TDS u/s 195 - payment to Honda motor Japan - payments to non-resident companies without deducting tax at source - disallowance u/section 40(a)(i) - HELD THAT:- Non-discrimination clause of article 24(... ...

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