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ITAT Delhi Deletes ₹3,885 Cr Tax Addition on OYO Share Premium Under Section 56(2)(viib): Court Refuses to Revisit Valuation

ITAT Delhi Deletes ₹3,885 Cr Tax Addition on OYO Share Premium Under Section 56(2)(viib): Court Refuses to Revisit Valuation

#AngelTax #IncomeTaxAppellateTribunal

India - Income Tax Appellate Tribunal • Section 56(2)(viib) of the Income Tax Act • 12 Jun 2026
Standard Software Subscriptions Not 'Fees for Technical Services' Under India-Ireland Treaty: ITAT Delhi

Standard Software Subscriptions Not 'Fees for Technical Services' Under India-Ireland Treaty: ITAT Delhi

#InternationalTax #ITATDelhi

India - Income Tax Appellate Tribunal • Double Taxation Avoidance Agreement (DTAA) • 06 Jun 2026
Protective Tax Additions Under Section 147 Liable for Deletion Without Substantive Evidence: Delhi ITAT Ruling

Protective Tax Additions Under Section 147 Liable for Deletion Without Substantive Evidence: Delhi ITAT Ruling

#IncomeTaxAppellateTribunal #TaxLitigation

India - Income Tax Appellate Tribunal • Section 147, Section 68 and 69A of the Income Tax Act • 06 Jun 2026
ITAT Mumbai Rules Cost Recoveries by Goldman Sachs Are Not Taxable as Royalty or FTS Under India-US DTAA

ITAT Mumbai Rules Cost Recoveries by Goldman Sachs Are Not Taxable as Royalty or FTS Under India-US DTAA

#InternationalTax #ITAT

India - Income Tax Appellate Tribunal • Double Taxation Avoidance Agreement (DTAA) • 06 Jun 2026
Data Processing via Standard Facility Is Not Royalty or FTS Under DTAA: ITAT Mumbai

Data Processing via Standard Facility Is Not Royalty or FTS Under DTAA: ITAT Mumbai

#InternationalTax #ITAT

India - Income Tax Appellate Tribunal • Double Taxation Avoidance Agreement (DTAA) • 06 Jun 2026
Reopening Assessments on Mere Change of Opinion without New Material is Invalid: ITAT Delhi

Reopening Assessments on Mere Change of Opinion without New Material is Invalid: ITAT Delhi

#IncomeTaxAppellateTribunal #TaxLitigation

India - Income Tax Appellate Tribunal • Section 147/148 Income Tax Act • 06 Jun 2026
Consistency Prevails: ITAT Bangalore Allows Section 35D and ESOP Deductions for Navi General Insurance Ltd

Consistency Prevails: ITAT Bangalore Allows Section 35D and ESOP Deductions for Navi General Insurance Ltd

#TaxLaw #ITAT

India - Income Tax Appellate Tribunal • Section 35D Amortization, ESOP Deductions, and Capital Expenditure • 06 Jun 2026
Relief Under Section 89(1) of Income Tax Act Applicable to Salary Arrears Classified as Perquisites: ITAT Agra

Relief Under Section 89(1) of Income Tax Act Applicable to Salary Arrears Classified as Perquisites: ITAT Agra

#IncomeTax #ITAT

India - Income Tax Appellate Tribunal • Section 89(1) Relief • 06 Jun 2026
Mechanical Approval Under Section 153D Vitiates Assessment Proceedings: ITAT Delhi Quashes Antriksh Group Tax Orders

Mechanical Approval Under Section 153D Vitiates Assessment Proceedings: ITAT Delhi Quashes Antriksh Group Tax Orders

#IncomeTaxLaw #ITATDelhi

India - Income Tax Appellate Tribunal • Section 153D Approval Integrity and Procedural Compliance • 09 Jun 2026
Mumbai ITAT Restricts Section 14A Disallowance and Clarifies R&D Expense Deductibility: Manugraph India Ltd Case

Mumbai ITAT Restricts Section 14A Disallowance and Clarifies R&D Expense Deductibility: Manugraph India Ltd Case

#IncomeTaxAppellateTribunal #Section14A

India - Income Tax Appellate Tribunal • Income Tax Act, 1961 • 06 Jun 2026
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