| 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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| 18090600 | Section 90 Article 12(4)(b) Double taxation relief - Agreement between India and Singapore - Fees -- Assessee, a Singapore-based company, provided software sublicensing, maintenance, support, and train......
Mum-Trib -- 13 Jan 2025
Murex Southeast Asia (P) Ltd. v. Dy. CIT Appeal Partly Allowed
ITA No. 2417/Mum/2022, ITA No. 4630/MUM/2023
2025 TaxPub(DT) 485 (Mum-Trib)
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| 18036400 | Section 90 Double taxation relief - Agreement between India and UK - Fees for Technical Services -- Assessee, a UK-based company providing IT services, received Rs.13,97,78,164 from Indian customers f......
Del-Trib -- 03 Jan 2025
TSYS Card Tech Ltd. v. Dy. CIT Assessee Appeal Partly Allowed
ITA No. 2126/DEL/2023
2025 TaxPub(DT) 251 (Del-Trib)
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| 17949600 | Section 195 Tax deduction at source - Under section 195 - Payments to foreign entity for services -- Assessee-company made payments to an entity, namely, |TEC|, located in USA. The said payments were l......
Ahd-Trib -- 18 Dec 2024
Skaps Industries India (P) Ltd. v. ITO Assessee Appeal Allowed
I.T.A. Nos. 680 and 681/Ahd/2019
2024 TaxPub(DT) 6688 (Ahd-Trib)
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| 18009900 | Section 90 Section 91 Double Taxability Relief - Foreign Tax Credit (FTC) - Denial due to delayed -- Assessee filed return of income declaring foreign tax credit (FTC) under the India-Netherlands DTAA......
Kol-Trib -- 05 Dec 2024
Surendra Kumar Goenka v. ADIT Assessee Appeal Allowed
I.T.A. No. 1831/Kol/2024
2025 TaxPub(DT) 177 (Kol-Trib)
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| 17917000 | Section 9(1)(vii), Explanation 2 Income deemed to arise in India - Receipts of fees for providing o -- Assessee, tax resident of UK, was publishing books and articles relating to various aspects and prov......
Del-Trib -- 29 Nov 2024
LNRS Data Services Ltd. v. Asstt. CIT Assessee Appeal Allowed
ITA No. 2617 & 2618/Del/2024
2024 TaxPub(DT) 6500 (Del-Trib)
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| 17912300 | Section 9(1)(vii) Article 12 Income deemed to accrue or arise in India - Under section 9(1)(vii) and -- Assessee, was a USA-based company engaged in providing digital security solutions through licensing ......
Del-Trib -- 14 Nov 2024
Digicert Inc. v. ITO Assessee Appeal Partly Allowed
ITA No. 3626/Del/2023
2024 TaxPub(DT) 6453 (Del-Trib)
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| 17911800 | Section 195 Tax deduction at source - Under section 195 - Payment made to non-resident towards rem -- Assessee made payments to Ciena Communications Inc. (Ciena, US), an overseas associated enterprise, ......
Del-HC -- 13 Nov 2024
Pr. CIT v. Ciena Communications India (P) Ltd. Appeal Dismissed
ITA 627/2019, ITA 628/2019, ITA 629/2019
2024 TaxPub(DT) 6448 (Del-HC)
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