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Income tax Appellate Tribunal

ITAT: ITAT: ITAT: Receipts for Infrastructure & Data Centre Hosting Services by Singaporean co. not royalty under DTAA

  • In Favour of Assessee
  • Citation Number : TS-361-ITAT-2020(Mum)
  • Tax Payer : Edenred Pte Ltd
Income tax Appellate Tribunal

ITAT:Grants stay-extension till Aug 31st; Cites Bombay HC-order for 'automatic extension' during covid-lockdown

  • In Favour of Assessee
  • Citation Number : TS-360-ITAT-2020(Mum)
  • Tax Payer : Cleared Secured Services Pvt. Ltd
Income tax Appellate Tribunal

ITAT: ITAT: CIT(A) not precluded from entertaining additional claims, not made in ROI; Remits matter for re-adjudication

  • In Favour of Assessee
  • Citation Number : TS-359-ITAT-2020(Mum)
  • Tax Payer : Hexaware Technologies Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Grants stay-extension beyond 365 days to Infosys; Follows SAP Labs ruling

  • In Favour of Assessee
  • Citation Number : TS-358-ITAT-2020(Bang)
  • Tax Payer : Infosys Ltd
Income tax Appellate Tribunal

ITAT: Costs reimbursed for provision of coordination services at group level, not FTS/ Royalty

  • In Favour of Assessee
  • Citation Number : TS-357-ITAT-2020(Mum)
  • Tax Payer : Damco International A/S
Income tax Appellate Tribunal

ITAT:Allows Taxman Publications depreciation claim on software developed to maintain national IT website

  • In Favour of Assessee
  • Citation Number : TS-356-ITAT-2020(DEL)
  • Tax Payer : Taxman Publications Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Tata Trust's donations to CBDT-approved foreign universities, amounts to income-application u/s. 11

  • In Favour of Assessee
  • Citation Number : TS-355-ITAT-2020(Mum)
  • Tax Payer : Tata Education and Development Trust
Income tax Appellate Tribunal

ITAT:Nestle's State Investment subsidy, a capital receipt, but not deductible from 'actual cost' of assets

  • In Favour of Assessee
  • Citation Number : TS-354-ITAT-2020(DEL)
  • Tax Payer : Nestle India Ltd
Income tax Appellate Tribunal

ITAT: Software license payment for database access, not royalty under India-Singapore DTAA

  • In Favour of Assessee
  • Citation Number : TS-845-ITAT-2019(Mum)
  • Tax Payer : Reliance Corporate IT Park Ltd
Foreign Court

FC: Polish Court rules on “beneficial-ownership” of dividends; Denies treaty benefit to 'pass-through' Cypriot shareholder

  • In Favour of Revenue
  • Citation Number : TS-721-FC-2020(POL)
  • Tax Payer : S. Limited
Supreme Court

SC:Reverses HC order; Two separate agreements for share-transfer & non-compete, not sham

  • In Favour of Assessee
  • Citation Number : TS-353-SC-2020
  • Tax Payer : Shiv Raj Gupta
Supreme Court

SC:Samsung's Mumbai PO, not 'fixed place' PE sans 'core business' conduct

  • In Favour of Assessee
  • Citation Number : TS-352-SC-2020
  • Tax Payer : SAMSUNG HEAVY INDUSTRIES CO. LTD
Supreme Court

SC: Dismisses Revenue's SLP against HC direction for release of Rs.833 Cr refund to Voda-Idea

  • In Favour of Assessee
  • Citation Number : TS-351-SC-2020
  • Tax Payer : Vodafone Idea Ltd
Income tax Appellate Tribunal

ITAT:Share-issue to QIBs tantamounts to 'public subscription'; Grants Sec.35D deduction to Yes Bank

  • In Favour of Assessee
  • Citation Number : TS-350-ITAT-2020(Mum)
  • Tax Payer : Yes Bank Limited
Income tax Appellate Tribunal

ITAT:Textile Industry Confederation entitled to exemption u/s. 11, Sec.2(15) proviso inapplicable

  • In Favour of Assessee
  • Citation Number : TS-349-ITAT-2020(Mum)
  • Tax Payer : Confederation of Indian Textile Industry
Income tax Appellate Tribunal

ITAT:No further profit-attributable to PE if Arm's-length principles followed; Deletes 40(a)(i)-addition

  • In Favour of Both, Partially
  • Citation Number : TS-348-ITAT-2020(DEL)
  • Tax Payer : Honda Cars India Ltd
Income tax Appellate Tribunal

ITAT: ITAT: Web-hosting charges, not FIS under Indo-US DTAA; Relies on Pinstorm, Right Florist rulings

  • In Favour of Assessee
  • Citation Number : TS-347-ITAT-2020(Ahd)
  • Tax Payer : Esm Sys Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Allows deduction to Co-op Bank on diminution in value of Held to Maturity” securities

  • In Favour of Assessee
  • Citation Number : TS-346-ITAT-2020(PUN)
  • Tax Payer : Vishwas Co-operative Bank Ltd
Income tax Appellate Tribunal

ITAT:Slump-sale falls within ambit of 'succession'; Restricts depreciation applying Sec. 32 proviso

  • In Favour of Revenue
  • Citation Number : TS-345-ITAT-2020(Mum)
  • Tax Payer : Archroma India Pvt. Ltd
Income tax Appellate Tribunal

ITAT:Revenue's appeal against DRP-directions maintainable despite Sec 253A 'omission'; Distinguishes Texport Overseas ruling

  • In Favour of Revenue
  • Citation Number : TS-344-ITAT-2020(Mum)
  • Tax Payer : Firemenich Aromatics (India) Pvt Ltd