Sure Solution Finder Search

Caution: Use only space to separate the keywords. Do not use comma or any other punctuation mark. Ensure that the spellings of keywords entered are correct.

   
14978500Section 90 Rule 128(9) Foreign tax credit - Allowability of - Assessee did not file return of income -- Assessee filed return of income along with Form No. 67 belatedly on 30-1-2021 whereas due date for ......
2022 TaxPub(DT) 7182 (Bang-Trib)
Sanjiv Gopal v ADIT Appeal Allowed, Bang-Trib, ITA No 743/Bang/2022, 29-Sep-2022

14854200Section 195 Section 40(a)(1) Tax deduction at source - Under Section 195 - Payment made by assessee -- Assessee claimed expenses on account of |Group charges| under the head |Other expenses.| Since no d......
2022 TaxPub(DT) 6350 (Del-Trib)
DCIT v Apco Worldwide (India) (P) Ltd Revenue Appeal Dismissed, Del-Trib, ITA No 4818/Del/2019, 26-Sep-2022

14821600Section 37(1) Business expenditure - Provision for warranty - AO treated the same as unascertained l -- Assessee was a manufacturer of power driven pumps. These pumps were sold to customers in India as we......
2022 TaxPub(DT) 6310 (Mum-Trib)
Sulzer Pumps India (P) Ltd v Dy CIT Assessee Appeal Partly Allowed, Mum-Trib, ITA No 7318/Mum/2019, 16-Sep-2022

14820800Section 90 Double taxation relief - Agreement between India and Finland - Foreign tax credit - ... -- Assessee was a salaried person and during the year under consideration he was employed with M/s. Inf......
2022 TaxPub(DT) 6302 (Jp-Trib)
Ritesh Kumar Garg v ITO Assessee Appeal Allowed, Jp-Trib, ITA No 261/JP/2022, 15-Sep-2022

14780300Section 90 Double taxation relief - Agreement between India and Japan - PE in India - Liaison office -- Assessee based at Japan, was engaged in the business of import/export as well as domestic sales of......
2022 TaxPub(DT) 6056 (Mum-Trib)
Nagase & Co Ltd v Asstt DIT Assessee Appeal Partly Allowed / Revenue Appeal Dismissed, Mum-Trib, ITA No 1805/Mum/2007 And ITA No 118/Mum/2006 And ITA No 1803/Mum/2007 And ITA No 343/Mum/2006 And ITA No 2312/Mum/2007, 09-Sep-2022

14881900Section 90 Section 90A Foreign Tax credit (FTC) - Allowability - Non-filing of Form No. 67 along wit -- Assessee claimed Foreign Tax Credit of Rs. 28,431 under section 90/90A. AO denied assessee|s claim f......
2022 TaxPub(DT) 6596 (Bang-Trib)
Vinodkumar Lakshmipathi v CIT(A) Assessee Appeal Partly Allowed, Bang-Trib, ITA No 680/Bang/2022, 06-Sep-2022

14574100Section 9(1)(vi) Income deemed to accrue or arise in India - Under Section 9(1)(vi) - Royalty - Taxa -- Marriott was a leading worldwide hospitality group. Under the International Marketing Program Partic......
2022 TaxPub(DT) 4814 (Mum-Trib)
International Hotel Licensing Co SARL v Dy CIT Assessee Appeal Allowed, Mum-Trib, ITA No 2951/Mum/2019, 12-Jul-2022

14511900Section 9(1)(vi) Income deemed to accrue or arise in India - Under Section 9(1)(vi) - Royalty - Subs -- Non-resident assessee earned income from subscription to cloud base service. AO taxed the same as ro......
2022 TaxPub(DT) 4530 (Del-Trib)
Microsoft Regional Sales PTE. Ltd. v. ACIT Del-Trib, ITA No. 1135/DEL/2017 & ITA No. 7257/DEL/2017 & ITA No. 6832/DEL/2018, 05-Jul-2022

Home / Income Tax Full Page





TaxPublishers

TaxPublishers.in

'Kedarnath', 7, Avadh Vihar, Near Nirali Dhani,

Chopasni Road

Jodhpur - 342 008 (Rajasthan) INDIA

Phones : 9785602619 (11 am - 5 pm)

E-Mail : mail@taxpublishers.in / mail.taxpublishers@gmail.com