• 2022 (5) TMI 1462 - ITAT DELHI

  TDS u/s 194H - Sale of prepaid talk time - relationship between the appellant and the prepaid distributors is not that of Principal to Principal and hence not in the nature of commission - HE... ...

• 2022 (2) TMI 1292 - ITAT DELHI

  Income deemed to accrue or arise in India - Royalty receipt - AO held payment falls under the term Royalty within the meaning of clause (iii) of explanation to Section 9(1) of the Income Tax Act, 1... ...

• Notification of Authorised Officers under Section 25 read with Section 47 (5) of Food Safety Standards (FSS) Act, 2006 a.....

  Instruction No. 2/2022-Customs F.No. 401/103/2021-Cus-III Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes Customs) North ... ...

• 2021 (11) TMI 647 - ITAT DELHI

  Adjustment on account of AMP expenses - whether there existed an international transaction within the meaning of Section 92B? - HELD THAT:- Reputation of a brand only enhances the sale and profitabil... ...

• 2021 (9) TMI 605 - CESTAT BANGALORE

  Levy of interest and penalty - Utilisation of ineligible credit - capital goods like angles, beams, channels, etc., used in erection of towers/pre-fabricated buildings/shelters - excess availment of c... ...

• Appointment of Common Adjudicating Authority

  MINISTRY OF FINANCE (Department of Revenue) (Central Board of Indirect Taxes and Customs) (Directorate of Revenue Intelligence ) NOTIFICATION NO. 23/2021-Customs (N.T./CAA/... ...

• 2020 (9) TMI 124 - Supreme Court

  Payment of AGR Dues - Exclusive privilege of establishing, maintaining, and working telegraphs - before initiation of insolvency proceedings, most of the telecom service providers who are under the in... ...

• 2019 (10) TMI 133 - ITAT KOLKATA

  TDS u/s 195 - fees for technical services - receipt of services outside India- Business connection - appellant as engaged in the business of manufacturing of CI Pipes, DI Pipes and fittings, Pig ... ...

• 2018 (5) TMI 1613 - NATIONAL COMPANY LAW TRIBUNAL, MUMBAI.

  Continued Failure to make payment for services received - Default in paying Ericsson to the services rendered in terms of Managed Services Agreement (MSA) dated 25.01.2013 - Whether the debt is in exi... ...

• 2018 (4) TMI 80 - ITAT MUMBAI

  TDS u/s 195 - non deducting tax at source for the payments made by them to the non-resident-entities - payments for purchase of software to non-resident-entities - income accrued in India - PE in Indi... ...

• 2017 (7) TMI 950 - ITAT DELHI

  Fee paid to ROC for increasing the share capital is to be treated as capital expenditure Disallowance u/s. 40(a)(i) - payment on account of International Private Leased Circuit (IPLC) charges and c... ...

• 2016 (5) TMI 373 - DELHI HIGH COURT

  Business income attributable to PE in India - whether the Assessee, a tax resident of United States of America (USA), has a Permanent Establishment (hereafter 'PE') in India? - Held that:- The AO has ... ...

• Report of the Joint Committee on Business Processes for GST on Registration Processes in GST Regime

  1.0 Introduction During the Empowered Committee meeting held on 10th March, 2014, it was decided that a Joint Committee under the co-convenership of the Additional Secretary (Revenue), Government... ...

• 2015 (7) TMI 1321 - ITAT BANGALORE

  TDS u/s 194H - Non-deduction of tax on discounts extended to distributors of prepaid simcard / talktime - HELD THAT:- In TATA TELESERVICES LTD. VERSUS DEPUTY COMMISSIONER OF INCOME-TAX (TDS). CIRCLE 1... ...

• 2013 (11) TMI 1237 - ITAT JODHPUR

  TDS u/s 194C or 194J - assessee engaged the contractors having the expertise in the respective fields - nature of contract - simple works contract or technical services contract - Held that:- Assess... ...

• 2013 (4) TMI 904 - GUJARAT HIGH COURT

  MR. AKIL KURESHI AND MS. SONIA GOKANI JJ. Appearance: MR SN SOPARKAR, SR COUNSEL, MR SHALIN MEHTA WITH MS VIDHI J BHATT, MR AMAR N BHATT, MR AMIT M PANCHAL, MR NIKHIL S KARIEL, MR KETAN A DA... ...

• 2011 (5) TMI 322 - DELHI HIGH COURT

  Investment allowance u/s 32A / Deduction u/s 80IA - Whether the assessee can be said to be an industrial undertaking‖ engaged in the business of manufacturing or production of an article or a th... ...

• 2011 (1) TMI 1587 - DELHI HIGH COURT

  Hon'ble Judge S. Ravindra Bhat, J. For the Appellant : Vinod Bobade, Sr. Adv., Praveen Anand, Hari Shankar, Dhruv Anand and Achuthan Sreekumar, Advs. For the Respondents : Saikrishna Raj... ...

• 2010 (5) TMI 544 - Allahabad High Court

  Income from other sources – Deduction – Expenditure must be wholly and exclusively incurred to earn income – Intention to earn income must be established – Borrowed funds invested in financially fragi... ...

• 2009 (8) TMI 1234 - ALLAHABAD HIGH COURT

  Janardan Sahai and Ashok Srivastava, JJ. JUDGMENT Ashok Srivastava, 1. These three writ petition are connected with each other and, therefore, they have been heard together and are bein... ...

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