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16026500Section 144C Assessment - Dispute Resolution Panel - Guarantee fee - -- Assessee, while filing its retur6n of income offered guarantee fees received by it to tax. Before ......

ITAT, Mumbai Bench -- 04 Aug 2023
Edenred Se (Formerly Known As Edenred SA) v. Dy. CIT  Matter remanded.
I.T.A. No. 1563/Mum/2022
2023 TaxPub(DT) 4749 (Mum-Trib)

15850600Section 90 Section 44B Double taxation relief - Agreement between India and France - Freight charg -- Assessee, based at France, earned freight charges for transportation of cargo through feeder vessels......

ITAT, Mumbai Bench -- 12 Jun 2023
CMA CGM SA v. Asstt. CIT  In assessee|s favour.
ITA No. 833/MUM/2023
2023 TaxPub(DT) 3580 (Mum-Trib)

15786400Section 90 Rule 128 Foreign tax credit - Failure to file Form No. 67 within prescribed time limit - -- Assessee claimed Foreign Tax Credit (FTC) on taxes paid abroad. He received intimation under section......

ITAT, Bangalore Bench -- 15 May 2023
Sandeep Patwari v. Dy. CIT  In assessee|s favour
ITA No. 223/Bang/2023
2023 TaxPub(DT) 3207 (Bang-Trib)

15706500Section 90 Section 91 Foreign tax credit - Form No.67 was not filed online before due date of filin -- Assessee claimed foreign tax credit under section 90/91. AO disallowed assessee|s claim on the groun......

ITAT, Delhi Bench -- 27 Apr 2023
Sonia Sharma v. ITO  In assessee|s favour.
ITA No. 316/Del/2023
2023 TaxPub(DT) 2847 (Del-Trib)

15614500Section 195 Tax deduction at source - Under section 195 - Whether distribution fees paid by assesse -- Assessee acted as distributor for the Google Ad-Words program, whereby advertisements which appear o......

ITAT, Bangalore Bench -- 31 Mar 2023
Google India (P) Ltd. v. Addl. CIT  In Favour of Assessee
ITA No. 374 & 362/Bang/2013
2023 TaxPub(DT) 2108 (Bang-Trib)

15566100Section 9(1)(i) Income deemed to accrue or arise in India - Under Section 9(1)(i) - PE in India - .. -- Assessee based at Singapore was engaged in the business of manufacturing and sale of scientific rese......

ITAT, Delhi Bench -- 17 Mar 2023
AB Sciex Pte. Ltd. v. ACIT  In Favour of Assessee
SA No. 89 to 93/Del/2023 (In ITA Nos. 406 to 410/Del/2023) ITA Nos. 406 to 410/Del/2023
2023 TaxPub(DT) 1832 (Del-Trib)

15573000Section 90 Rule 128 Double Taxation Relief - Agreement between India and Italy - Salary earned in I -- Assessee, an individual, an ordinary resident of India, included salary derived from services render......

ITAT, Delhi Bench -- 15 Mar 2023
Sumedha Arora v. ITO  In assessee|s favour
I.T.A. No. 1399/DEL/2022
2023 TaxPub(DT) 1901 (Del-Trib)

15567200Section 90 Double taxation relief - Agreement between India and Singapore - AO disregarded consiste -- Non-resident assessee, based at Singapore, was engaged in the business of offshore supply of equipme......

ITAT, Delhi D Bench -- 15 Mar 2023
Vetco Gray Pte. Ltd. v. DCIT  In assessee|s favour.
ITA No.1799/Del/2022
2023 TaxPub(DT) 1843 (Del-Trib)

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