Income Tax Judgements

Amount paid by resident Indian end-users/distributors to non-resident computer software manufacture/suppliers is not royalty

Guest 22 July 2021 at 10:56

These appeals are directed against the separate orders dated 15.6.2018 of the CIT(Appeals)-12, Bengaluru for the assessment years 2013-14 & 2014-15.

Posted in Income Tax | 132 Views

Treatment of consideration received for sale of software as 'royalty'

Guest 22 July 2021 at 10:56

This appeal by the assessee is directed against the order of the Assessing Officer dated 28.11.2017 passed u/s. 143(3) r.w.s. 144C of the Income-tax Act, 1961 [the Act].

Posted in Income Tax | 177 Views

Registration u/s 12AA of Income Tax Act, 1961

Guest 22 July 2021 at 10:56

This appeal by the assessee is directed against the order dated 26.9.2018 of the CIT (Exemptions) [CIT(E), Bangalore rejecting registration u/s. 12AA of the Income-tax Act, 1961 [the Act].

Posted in Income Tax | 109 Views

Disallowance of exemption u/s 54F of the Income Tax Act

Guest 22 July 2021 at 10:56

This appeal at the instance of the assessee is directed against CIT(A)’s order dated 12.03.2019. The relevant assessment year is 2013-2014.

Posted in Income Tax | 101 Views

Is deduction u/s 10A of the Income Tax Act given to the “profits and gains derived by an undertaking”?

Guest 22 July 2021 at 10:56

The assessee has filed these appeals relating to AY 2010-11 and 2012-13. The appeal filed for AY 2010-11 is directed against the order dated 30-08-2019 passed by Ld CIT(A)_10, Bengaluru. The appeal filed for AY 2012-13 is directed against the assessm

Posted in Income Tax | 94 Views

Search and Seizure Operation u/s 132 of the Income-tax Act, 1961

Guest 22 July 2021 at 10:55

These appeals by the assessee are against the separate orders, all dated 31.12.2019 of the CIT(Appeals)-11, Bengaluru for the assessment years 2008-09 to 2011-12. These appeals were heard together and disposed of by this common order for the sake of

Posted in Income Tax | 99 Views

Cost of improvement of agricultural land under the Income Tax Act, 1961

Guest 22 July 2021 at 10:55

This assessee’s appeal for A.Y. 2011-12, arises from order of the CIT(A)-11, Ahmedabad dated 04-03-2016, in proceedings under section 143(3) r.w.s. 153A of the Income Tax Act, 1961; in short “the Act”.

Posted in Income Tax | 190 Views

Disallowance out of employees’ benefit expenses under the Income Tax Act, 1961

Guest 22 July 2021 at 10:55

This assessee’s appeal for A.Y. 2015-16, arises from order of the CIT(A), Gandhinagar, Ahmedabad dated 08-10-2018, in proceedings under section 143(3) of the Income Tax Act, 1961; in short “the Act”.

Posted in Income Tax | 164 Views

Interest on late payment of service tax is compensatory in nature and shall be treated as a permissible deduction

Bimal Jain 21 July 2021 at 08:53

The Hon’ble ITAT, New Delhi in DCIT v. Planman HR Pvt. Ltd. (ITA No.5152/Del/2017, dated July 15, 2021) disposed of the appeal filed by the Revenue Department ('the Respondent') and upheld the order passed by the Commissioner of Income Tax (Appeals)

Posted in Income Tax | 120 Views