Editor's Pick
ITAT: Compensation received by Sushmita Sen for allegedly being sexually harassed, not taxable
Mumbai ITAT rules that compensation of Rs. 95 lacs received by Sushmita Sen (assessee, a film actress) from
ITAT: Upholds reassessment absent assessee’s HO expense apportionment disclosure for Sec 80IA computation
Jaipur ITAT upholds re-assessment for AY 2010-11 (initiated beyond 4 yrs period) as no disclosure was made by
ITAT: Reckons ESOP holding period from grant date where shares bought back without exercise
Bangalore ITAT accepts assessee-employee’s computation of period of holding of ESOPs bought back by employer from the date
ITAT: Rejects taxation of salary accrued outside India despite failure to furnish TRC
Bangalore ITAT holds that salary received in India by assessee (non-resident individual) for services rendered in USA not
ITAT: Liquidation of stock under ESOP, taxable as ‘capital gains’, not ‘perquisite’
Chennai ITAT rejects AO's stand of taxing entire amount received by assessee (an employee of an Indian company having US
ITAT: Seconded employees salary reimbursements, not FIS / FTS; Distinguishes Centrica ruling
Delhi ITAT rules that reimbursement payments (for salary and other costs) made to US company for
HC: TDS u/s 195 inapplicable on commission to non-resident agents despite some sale happened in India
Gujarat HC upholds ITAT order and deletes Sec. 40(a)(i) disallowance made by AO for TDS non-deduction on commission
ITAT: Applying beneficial provisions of Act for one source & treaty for another permissible
While determining service PE threshold, Mumbai ITAT rejects AO’s aggregation of number of days of visit by employees of the assessee (a Singaporean
ITAT: Rejects capital-gains on land introduced upon firm's corporatisation and converted into stock-in-trade
Chennai ITAT deletes capital gains addition upon sale of portions of land (earlier converted from capital asset to stock
ITAT: Hedging contracts with Banks, non-speculative; Allows deduction for premium & interest
Delhi ITAT allows deduction to assessee co. for amount incurred towards premium and interest components under the hedging contract