| 18108800 | Section 90 Double taxation relief - Foreign tax credit - Form No. 67 not filed within due date of -- CPC denied assessee|s claim of Foreign Tax Credit (FTC) alleging that Form No. 67 was not filed with......
Pune-Trib -- 21 Jan 2025
Preeti Das v. ITO Assessee Appeal Allowed
ITA No. 2491/PUN/2024
2025 TaxPub(DT) 614 (Pune-Trib)
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| 17883200 | Section 9(1)(vi) Article 12 Royalty - Under section 9(1)(vi) and article 12 of the India-Netherland -- Assessee based at Netherlands, provided SAP and Microsoft licenses to its Indian affiliate, PVM Indi......
Del-Trib -- 18 Sep 2024
Perfetti Van Melle ICT B.V. v. Asstt. CIT
ITA No. 3328/Del/2023
2024 TaxPub(DT) 6328 (Del-Trib)
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| 17618200 | Section 90 Double taxation relief - Assessment between India and USA - Royalty - Distribution reve -- Assessee, based at USA, entered into agreement with Warner Media India Private Limited (|WMIPL|) whe......
Del-Trib -- 09 Sep 2024
Turner Broadcasting System Asia Pacific, Inc. v. Dy. CIT In assessee|s favour.
I.T.A. No. 2432/DEL/2023 And I.T.A. No. 3717/DEL/2023
2024 TaxPub(DT) 4860 (Del-Trib)
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| 17618300 | Section 90 Double taxation relief - Agreement between India and Singapore - Denial of benefit of -- Assessee-company declared long-term capital gain on sale of shares and interest receipts claiming be......
Del-Trib -- 05 Sep 2024
Tyco Electronics Singapore Pte Ltd. v. DCIT In assessee|s favour
ITA No. 1760/Del/2022
2024 TaxPub(DT) 4861 (Del-Trib)
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| 17405000 | Section 195 Tax deduction at source - Under section 195 - Remittance of funds from Indian bank acco -- Assessee-company was tax resident of UK. It was registered with SEBI in India as Foreign Institution......
Mum-Trib -- 08 Aug 2024
Caledonia Investments PLC v. Asstt. CIT In assessee|s favour
ITA No. 2458/Mum/2024
2024 TaxPub(DT) 4214 (Mum-Trib)
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| 17404100 | Section 40(a)(i) read with section 195 Section 9(1)(vii), Expln. 2 Disallowance under section 40(a)( -- Assessee was engaged in the business of providing workforce development and consulting services to i......
Del-Trib -- 05 Aug 2024
QAI India Ltd. v. DCIT In assessee|s favour.
ITA No. 3998/Del/2017 And ITA No. 3999/Del/2017
2024 TaxPub(DT) 4205 (Del-Trib)
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| 17439100 | Section 90 Double taxation relief - Agreement between India and USA - Fees for Included Services ( -- Assessee, a US-based consultancy firm, provided services related to organizational strategy, talent ......
Del-Trib -- 29 Jul 2024
Korn Ferry (US) v. ACIT
ITA No. 2393/Del/2023 And SA No. 326/Del/2023
2024 TaxPub(DT) 4443 (Del-Trib)
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| 17389000 | Section 195 Tax deduction at source - Under section 195 - Payment made to non-resident towards so -- Assessee made remittances amounting to Rs. 6,05,56,914 to MYCOM (UK) Ltd. on account of software lic......
Ahd-Trib -- 12 Jul 2024
DCIT v. Vodafone West Ltd. Revenue Appeal Dismissed
ITA No. 2398/Ahd/2014
2024 TaxPub(DT) 4124 (Ahd-Trib)
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