Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


St. Joseph Capuchin Service Society. v. ACIT (E) Uttar Pradesh. (2025) 215 ITD 137 (Delhi) (Trib.)

S. 11: Property held for charitable purposes-Revised return-Break-up of foreign contribution as ‘corpus fund donation’ or ‘other than corpus fund donation’-Failure to upload revised return-Revised return which assessee could not file due to technical glitches was to be considered by Assessing Officer subject to verification of donations and to allow claim for exemption under section 11 to assessee-trust [S. 12, 139(5), 143(1), 154]

Sunil Kumar Bhilare. v. ITO (2025) 215 ITD 476(SMC) (Pune) (Trib.)

S. 10(10AA): Leave salary-Employee of the Central Government or State Government-Allowed only partial exemption-Matter was remanded for fresh adjudication in light of said notification and related judicial pronouncements. [S.10AA(ii)]

Mayurakshi Gramin Bank Employees Provident Fund v. DCIT (2025) 122 ITR 50 (SN) (Kol.) (Trib.)

S. 10(25): Recognised Provident Fund-Exemption-Income of recognised PF not taxable. [S.10(23AAA, 10(25)(ii), 139]

Ashrafi Devi Shikha Samiti (Smt.) v. ITO (E) (2025) 172 taxmann.com 568 / 123 ITR 23 (Delhi)(Trib.)

S. 10 (23C): Educational institution-Approval-Exemption claimed u/s 10(23C)(iiiad)-Only after receipt of approval u/s 10(23C)(i) r.w.s. 10(23C)(vi) for the relevant year-held, it was entitled to claim exemption u/s 10(23C) even though it was not registered u/s 12A[S. 10(23C(1), 10(23C)(vi), 12A]

Army Base Workshop High School. v. ITO (2025) 215 ITD 142 (SMC) (Bang) (Trib.)

S. 10(23AAA): Funds established for the welfare of employees-Army school established and funded by the regimental fund of the Indian Army-Welfare of defence personnel-The matter was remanded to the Assessing Officer for fresh consideration.

SMS Siemag AG v. Deputy DIT (2025) 122 ITR 534 / 173 taxmann.com 403 (Delhi.)(Trib.)

S. 9(1)(vii): Income deemed to accrue or arise in India-Royalty/FTS-Foreign company-Taxability of (i) receipt from sale of designs and drawings and (ii) Offshore supply of plants and equipment-Reimbursement for SAP installation-No PE-Not taxable as FTS or royalty-DTAA-India-Germany.[Art. 12]

Tagit Pte Ltd. v. DCIT (2024) 159 taxmann.com 93/122 ITR 717 (Delhi) (Trib.)

S. 9(1)(vii): Income deemed to accrue or arise in India-Fees for technical services-AO taxed the services of the Assessee as FTS-Held, AO did not clarify what information was required from Assessee-Addition is deleted-DTAA-India-Singapore.[Art. 12(4)(b)]

Enea Software Inc. v. DCIT (2025) 215 ITD 542 (Delhi) (Trib.)

S. 9(1)(vii): Income deemed to accrue or arise in India-Fees for technical services-Royalties-Consideration from licensing of software and support services-No permanent establishment-Non-taxable business income in the absence of any Permanent Establishment-Addition as FTS/FIS was deleted-DTAA-India-France.[S.9(1)(i), 9(1)(vi, 90, Art. 12]

CPPGROUP Services Ltd. v. ACIT (2025) 215 ITD 482 (Delhi) (Trib.)

S. 9(1)(vii): Income deemed to accrue or arise in India-Fees for technical services-Make available-IT support services to its Indian AE-Non support services-Amount received was not taxable as FTS-DTAA-India-UK [Art. 13]

Forcepoint International Technology Ltd. v. ACIT, IT (2025) 215 ITD 165 (Delhi) (Trib.)

S. 9(1)(vii): Income deemed to accrue or arise in India-Fees for technical services-Sale of software products to Indian distributors for onward resale to end-users-Product simpliciter facilitating digital security and not for rendering technical services, such income was not taxable in India as FTS-DTAA-India-Ireland [Art. 12 (3)(b)]