Judgement

ITAT held that sale of off-the-shelf software by Milestone Systems A/S to Indian distributors did not create a Dependent Agent PE under the India–Denmark DTAA, making the income non-taxable in India.

ITAT Says Software Licence Sales Not Taxable In Absence Of Permanent Establishment

Articles

Salary around Rs. 12 lakh or switched jobs during the year? You may still need to pay advance tax if you have additional income. Learn who must pay advance tax, due dates, and how to avoid penalties.

Salary Around Rs 12 Lakh or Job Switch During the Year? Why You Should Consult a CA for Advance Tax

The ITAT quashed reassessment proceedings, holding that a Section 148 notice issued beyond three years must be approved from the higher authority mandated under Section 151.

Section 148 Notice After 3 Years Must Be Approved by Higher Authority: ITAT Delhi

Tribunal Dismisses Revenue's Appeal on Section 14A, Transmission Charges, and Software Expenses; Directs Fresh Look at Corporate Guarantee Adjustments

ITAT Grants Relief to NDTV; Deletes Multiple Disallowances and Remands Corporate Guarantee Issue

Tribunal Rules Non-Initiation of Penalty for Under-Reporting of Income Can Render Assessment Order Erroneous and Prejudicial to Revenue

ITAT Upholds Section 263 Revision for Failure to Initiate Penalty under Section 270A

ITAT rules that an Assessing Officer cannot use new third-party search material to make a Rs. 22.31 crore addition in a remanded assessment.

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ITAT Says Software Licence Sales Not Taxable In Absence Of Permanent Establishment

Salary Around Rs 12 Lakh or Job Switch During the Year? Why You Should Consult a CA for Advance Tax

Section 148 Notice After 3 Years Must Be Approved by Higher Authority: ITAT Delhi

ITAT Grants Relief to NDTV; Deletes Multiple Disallowances and Remands Corporate Guarantee Issue

ITAT Upholds Section 263 Revision for Failure to Initiate Penalty under Section 270A

Income Tax: Assessing Officer Cannot Introduce New Income Source In Set Aside Assessment