Income Tax Act, 1961 - Section 90—Double taxation relief—Agreement between India and Singapore—AO disregarded consistent approach of attributing profit to PE without there being change in facts Vetco Gray Pte. Ltd., v. Dy. CIT (2023) 192 TR (B) 575 (Del-Trib) : 2023 TaxPub(DT) 1843 (Del ‘D’-Trib) Income Tax Act, 1961 - Section 90—Double taxation relief—Agreement between India and Finland—Taxability of FTS in India—Assessee took plea of exception curved out to Article 12(5) of the India-Finland DTAA Outotec (Finland) OY v. Dy. CIT (2023) 192 TR (B) 575 (Kol-Trib) : 2023 TaxPub(DT) 1542 (Kol-Trib) Income Tax Act, 1961 - Section 145(3)—Accounting method—Rejection—Estimation of income—Assessee consistently adopted accounting policy as per AS-7 Veolia India (P) Ltd. v. Asstt. CIT (2023) 192 TR (A) 559 (Del-Trib) : 2023 TaxPub(DT) 907 (Del-Trib) Income Tax Act, 1961 - Section 43B—Business disallowance under section 43B—Leave encashment benefit paid to employees—Claim of deduction not made in return due to inadvertence Veolia India (P) Ltd. v. Asstt. CIT (2023) 192 TR (A) 538 (Del-Trib) : 2023 TaxPub(DT) 907 (Del-Trib) Income Tax Act, 1961 - Section 92C—Transfer pricing—Computation of ALP—Adjustment on account of interest imputed on outstanding receivables from AEs Veolia India (P) Ltd. v. Asstt. CIT (2023) 192 TR (B) 578 (Del-Trib) : 2023 TaxPub(DT) 907 (Del-Trib) Income Tax Act, 1961 - Section 195—Tax deduction at source—Under section 195—Advertisement payment made to non-resident Matrimony.Com Ltd. v. Asstt. CIT & Ors. (2023) 192 TR (B) 579 (Chen ‘A’-Trib) : 2023 TaxPub(DT) 771 (Chenn ‘A’-Trib) : (2023) 101 ITR (Trib) 253 (Chenn ‘A’-Trib) Income Tax Act, 1961 - Section 74—Capital loss—Carry forward and set-off of Long-Term Capital Loss against Short-Term Capital Gain under section 50 Pr. CIT v. Peerless General Finance & Investment Co. Ltd. (2023) 192 TR (A) 553 (Cal-HC) : 2023 TaxPub(DT) 761 (Cal-HC) Income Tax Act, 1961 - Section 11—Charitable trust—Exemption under section 11—Voluntary donation received by it with a specific direction to be formed part of corpus of trust—Assessee not registered under section 12AA Ram Education & Graminvikas Charitable Trust v. ITO (E) (2023) 192 TR (A) 526 (Srt-Trib) : 2023 TaxPub(DT) 599 (Srt-Trib) Income Tax Act, 1961 - Section 192—Tax deduction at source—Under section 192—Social security contributions payable outside India for expatriates working in India Dy. CIT v. Ratp Dev Transdev India (P) Ltd. (2023) 192 TR (A) 564 (Del-Trib) : 2023 TaxPub(DT) 445 (Del-Trib) Income Tax Act, 1961 - Section 143(3)—Assessment—Additions to income—Addition on account of difference between receipts as per Form 26AS and as per books of accounts Dy. CIT v. Ratp Dev Transdev India (P) Ltd. (2023) 192 TR (A) 555 (Del-Trib) : 2023 TaxPub(DT) 445 (Del-Trib)