The ITAT held that the receipts from Bandwidth charges are not taxable as royalty income either under section 9(1)(vi) of the Income Tax Act or Article 12(3) of India-Singapore DTAA.

Receipts from Bandwidth Charges Are Not Taxable as Royalty: ITAT Delhi

Judgement

ITAT restores 80G approval for assessee, remanding case for fresh adjudication due to incomplete Form 10AB details.

ITAT Restores 80G Approval Application; Remands Case for Fresh Adjudication

Articles

A taxpayer who filed and verified his ITR on time is still waiting for his refund even after 130 days, causing financial stress as the money is needed for his daughter’s school fees.

Taxpayer Awaits ITR Refund for Over 130 Days, Says Delay Affects Daughter’s School Fees

The Income Tax Department is sending communications to taxpayers giving them a chance to voluntarily correct any mistakes or missing information in returns.

Received Communication for ITR Mismatch? Here is What Tax Department Says You Should Do

ITAT set aside the reassessment order after holding that failure to grant the mandatory seven-day response period under Section 148A(b) invalidated the reopening proceedings.

ITAT Quashes Reassessment for Violation of Mandatory 7-Day Notice Requirement u/s 148A(b)

No Carve-Out for ‘Exclusive’ Overseas Expenses; Section 44C Overrides Section 37 for Non-Resident Entities

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Receipts from Bandwidth Charges Are Not Taxable as Royalty: ITAT Delhi

ITAT Restores 80G Approval Application; Remands Case for Fresh Adjudication

Taxpayer Awaits ITR Refund for Over 130 Days, Says Delay Affects Daughter’s School Fees

Received Communication for ITR Mismatch? Here is What Tax Department Says You Should Do

ITAT Quashes Reassessment for Violation of Mandatory 7-Day Notice Requirement u/s 148A(b)

Supreme Court Settles Section 44C Debate: Head Office Expense Cap Applies Across the Board