• 2024 (4) TMI 342 - ITAT BANGALORE

  Income taxable in India - Royalty or FTS - PE in India or not? - taxability of payments received by the assessee from GIPL as per terms of Reseller Agreements - HELD THAT:- As decided in own case [ 20... ...

• 2023 (12) TMI 1094 - BOMBAY HIGH COURT

  Application for condonation of delay u/s 119(2)(b) - mismatch between the PAN number reflected in the income-tax return and the name of the company - primary grounds raised was Petitioner s applicatio... ...

• 2023 (12) TMI 1160 - ITAT MUMBAI

  Addition in an intimation order u/s 143(1) - AO/CPC jurisdiction to make an adjustment in an Intimation Order u/s. 143(1) - exemption claimed u/s 10 was denied and treated as profits and gains of b... ...

• 2023 (10) TMI 1386 - ITAT JODHPUR

  Levy of late fees u/s 234E - intimations u/s 200A for delay in filing quarterly returns of TDS for the period prior to 01.06.2015 - HELD THAT:- The dispute in this appeal is for F.Y. 2012-13 the power... ...

• 2023 (3) TMI 1304 - ITAT BENGALURU

  Income deemed to accrue or arise in India - Royalty or FTS - Taxability of payments received by the assessee from GIPL as per terms of the distribution agreement as well as the payments received by th... ...

• 2023 (2) TMI 22 - ITAT BANGALORE

  Royalty - payments made by the assessee to Google Ireland Ltd. - India-Ireland DTAA - liability to withhold tax fastened on the assessee - HELD THAT:- Admittedly, this issue came for consideration be... ...

• 2022 (6) TMI 473 - ITAT AHMEDABAD

  Late deposit of employees Provident fund/ ESIC contribution - Addition u/s 36(1)(va) r.w.s. 43B - ESIC/PF not having been paid before due date under the respective Acts - disallowance made by the CPC... ...

• 2022 (2) TMI 774 - ITAT VISAKHAPATNAM

  Delayed Employees contribution to PF and ESI - Amount paid on or before the due date of filing of return u/sec.139(1) - HELD THAT:- As decided in M/S ESSAE TERAOKA PVT LTD [ 2014 (3) TMI 386 - KARNAT... ...

• 2020 (3) TMI 695 - NATIONAL ANTI-PROFITEERING AUTHORITY

  Profiteering - supplies made by the Patanjali Products- Kesh Kanti Hair Cleanser / Detergent Powder etc. - allegation that the benefit of reduction the rate of tax not passed on - contraventio... ...

• 2019 (6) TMI 1518 - NATIONAL COMPANY LAW TRIBUNAL, BENGALURU

  Approval of Resolution Plan - Section 33(2) of the Insolvency and Bankruptcy Code, 2016 - CIRP process - HELD THAT:- The Liquidator has furnished written consent dated 30.05.2019 attached to IA No. 2... ...

• 2018 (2) TMI 1501 - Supreme Court

  Whether the Multi-National Accounting Firms (MAFs) are operating in India in violation of law in force in a clandestine manner, and no effective steps are being taken to enforce the said law. If so, w... ...

• 2017 (10) TMI 1090 - ITAT BANGALORE

  Google Adword program functions and work - Royalty payment - Use of Intellectual Property through ITES agreement - amount payable by the Appellant to Google Ireland for the subject assessment years - ... ...

• Report of the Task Force on Goods and Services Tax Thirteenth Finance Commission

  Executive Summary 1. The taxation of goods and services in India has, hitherto, been characterised as a cascading and distortionary tax on production resulting in mis-allocation of resources and l... ...

• 2024 (8) TMI 1299 - ITAT RAIPUR

  Deduction u/s 80IA - delay in filing of form 10CCB - Income Tax portal glitch - statutory Form 10CCB which was to be filed on or before 31.10.2022 was actually filed at 01:22 AM on 01.11.2022 - CIT(A)... ...

• 2024 (2) TMI 1164 - ITAT COCHIN

  Validity of assessment order not bearing Document Identification Number (DIN) - HELD THAT:- The assessee s only grievance before us was that the assessment order not bearing Document Identification Nu... ...

• 2024 (5) TMI 386 - ITAT MUMBAI

  Validity of unsigned order - Final assessment order not signed by the AO - DR submitted that the additions made in the draft assessment order and the final assessment order are the same and as the dra... ...

• 2022 (5) TMI 267 - ITAT JAIPUR

  Late deposit of PF and ESI employee s contribution - addition u/s 2(24)(x) read with Section 36(1)(va) - HELD THAT:- Admitted facts of the present case are that the payments of PF ESI contribution ... ...

• 2021 (8) TMI 688 - ITAT DELHI

  Disallowance of claim of depreciation on the assets leased -operating lease - right of an assessee who is engaged in the business of leasing - AO disallowed the claim of depreciation on the ground th... ...

• 2020 (5) TMI 27 - Supreme Court

  Refunds along with interest u/s 244A - initiation of proceedings pursuant to notice under sub-section (2) of Section 143 - exercise of power of withholding of refund - HELD THAT:- We hold that in r... ...

• 2018 (5) TMI 896 - ITAT BANGALORE

  Royalty - amount payable towards purchase of advertisement space - whether payment made by the Appellant to Google Ireland Limited in relation to purchase of advertisement space for resale to the adve... ...

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