• 2005 (2) TMI 438 - ITAT BANGALORE-A

  Double Taxation Relief - purchase of software - payment made to the foreign companies - Whether, the payment is royalty or not - HELD THAT:- According to the ITO (TDS), the payment made by the assesse... ...

• 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 (4) TMI 590 - DELHI HIGH COURT

  Validity of Clause (iii) of the impugned Notification No. 16/2017 - benefits of exemption from levy of GST on passenger transportation services by a non-air-conditioned stage carriage has been denied ... ...

• 2021 (12) TMI 664 - DELHI HIGH COURT

  Reopening of assessment u/s 147 - scope of mandatory procedure prescribed u/s 148A - relation between Relaxation Act, 2020 and Finance Act, 2021 - enhanced/reduced time limit specified in Section ... ...

• 2020 (11) TMI 590 - CESTAT MUMBAI

  Smuggling - Smart Watches - Foreign origin goods - applicability of Section 123 of the Customs Act, 1962 - burden to prove - Confiscation of 5543 smart watches - levy of Redemption fine and penalty - ... ...

• 2019 (9) TMI 304 - ITAT DELHI

  PE in India - Income accrued in India - taxation of revenues from supply of telecom hardware to the Indian customers - HELD THAT:- Since, the matter of PE stands adjudicated in favour of the assessee... ...

• 2019 (5) TMI 1893 - ITAT MUMBAI

  Assessment u/s 153A - Addition u/s. 68 - Loose papers found and seized during the course of search - assessments abated on the date of search or not? - proof of incriminating material found in search... ...

• 2019 (4) TMI 280 - ITAT DELHI

  Income accrued in India - supply of telecommunications hardware to Indian telecom operators - ‘royalty’ income from supply of software on a gross basis - India-Finland DTAA - existence of PE in India ... ...

• 2018 (10) TMI 229 - Supreme Court

  Cartilisation - Bid rigging - Violation of provisions of Section 3(3)(d) of the Competition Act, 2002 - appellants/suppliers of Liquefied Petroleum Gas (LPG) Cylinders to the Indian Oil Corporation Lt... ...

• 2018 (2) TMI 1783 - ITAT DELHI

  Depreciation on computer peripherals, assessee claimed depreciation on the equipment like UPS, stabilizer, LAN/WAN, catalyst switches, network switches etc. at 60% - Held that:- We find that the equip... ...

• 2016 (8) TMI 717 - BOMBAY HIGH COURT

  Levy of service tax or sales tax - legislative competence - Subway franchise - scope of franchise agreement - Article 366 (29A) read with Item 54 of List II of constitutions of India - Held that:- T... ...

• 2016 (6) TMI 329 - ITAT DELHI

  Attribution of profits to the PE in India in respect of hardware components of the telecom equipments and the mobile handsets as business profits under article 7 of the Indo-China DTAA - Measurement o... ...

• 2014 (9) TMI 1272 - DELHI HIGH COURT

  Seeking to restrain the respondent from invoking the letter terminating two Supply and Service Agreements - grievance relates to alleged breach of promise on part of the State where claimant has acted... ...

• 2015 (9) TMI 483 - ITAT DELHI

  Transfer pricing adjustment - whether there is no agreement for the use of brand name between the overseas AE and the assessee and the assessee has not made any payment to its AE for using the brand n... ...

• 2008 (8) TMI 968 - DELHI HIGH COURT

  Manmohan Sarin and Madan B. Lokur, JJ. For the Appellant: Arvind Nigam, Adv. and Amicus Curia Sanjay Jain, Sr. Adv., Vijay K. Sondhi, Varun Pareek and Kapil Arora, Advs., Vinay Bhasin and Ashok B... ...

• 2006 (12) TMI 486 - Supreme Court

  Whether the confession was perfectly voluntary? - If so, whether it is true and trustworthy ? Whether the prosecution having been failed to prove the case of conspiracy against Appellant herein, th... ...

• 2004 (7) TMI 667 - COMPANY LAW BOARD NEW DELHI

  S. BALASUBRAMANIAN, CHAIRMAN For The Petitioner : Sarkar, Sanjib Banerjee, Gopal Jain, Avijit Deb, Ms. Anusuya Sandhu, Ms. Priyanka Sharma and Ms. Shiraz Patodia For The Respondent : Dushya... ...

• 1996 (12) TMI 423 - Supreme Court

  KULDIP SINGH AND FAIZANUDDIN, JJ. For the Appellant : M.C. Mehta, Seema Midha, Rajit Kumar, Krishan Mahajan and Vijay Panjwani, Advs For the Respondent : D.V. Sehgal, P.P. Malhotra, Arun Jai... ...

• 2024 (7) TMI 1328 - ITAT BANGALORE

  Addition on the basis of statement recorded u/s 132 (4) supported by unsubstantiated documents found during the course of search - unaccounted cash receipts from students - HELD THAT:- As we examine t... ...

• 2018 (10) TMI 1847 - Supreme Court

  Challenge to certain clauses of the Telecommunication (Broadcasting and Cable) Services Interconnection (Addressable Systems) Regulations, 2017notified on 3.3.2017 and the Telecommunication (Broadcast... ...

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