ITAT
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ITAT Quashes Additions, Says Unsecured Loans Duly Explained
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ITAT Quashes Additions, Says Unsecured Loans Duly Explained The assessee, a real estate company, filed its return for AY 2016-17, declaring a loss of Rs. ...

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ITAT Denies Section 54 Tax Relief Over Unregistered Sale Agreement
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Taxpayer Alert: ITAT Denies Section 54 Tax Relief Over Unregistered Sale Agreement The assessee is an individual and filed his return of income on ...

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AWS Cloud Services Not Taxable as Royalty or FIS under India-US DTAA
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Court: AWS Cloud Services Not Taxable as Royalty or FIS under India-US DTAAThe US-based company, Amazon Web Services, Inc. (AWS), was assessed by the Indian ...

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Cash Deposits During Demonetization Sourced From Prior Bank Withdrawals: ITAT Deletes Penalty
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Cash Deposits During Demonetization Sourced From Prior Bank Withdrawals: ITAT Deletes PenaltyThe assessee filed her income tax return on 30 July 2017. The ...

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ITAT Analysis Principal Purpose Test (PPT) And Allowed The Benefit Of The India-Luxembourg Tax Treaty
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In the matter of  SC Lowy P.I. (LUX) S.A.R.L.,   Luxembourg  Vs ACIT, International Taxation  (ITA No.3568/DEL/2023 ) Summary M/s S C ...

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