Browse Tax Judgements
Showing 1–2 of 2 judgements · Browse by section & bench
Free to read — no signup required. Every judgement includes the facts, legal issues, outcome and related cases. Create a free account for AI chat, drafting and workspaces.
Springer Nature Customer Service Centre GmbH vs. ACIT, Circle-3(1)(2), International Taxation, New Delhi
ITA No.973/Del/2025Income Tax Appellate Tribunal, Delhi Bench24 Feb 2026AY 2022-23
The appellant, a German company, is part of Springer Nature Group and acts as a commissionaire/sales representative for affiliated SNG publisher entities. It enters into subscription agreements with customers, collects subscription fees, an…
Read summary
Quartzelec Limited v. DCIT
ITA No.1942/Del/2025Income Tax Appellate Tribunal, Delhi Bench24 Feb 2026AY 2018-19
The appellant, Quartzelec Limited, a UK-based company, did not file a return of income for AY 2018-19 as no income accrued/arose in India which was taxable. The reassessment proceedings were initiated by the Assessing Officer under Section …
Read summary