2011 (3) TMI 1348 - ITAT MUMBAI
Deputy Director of Income-tax (International Taxation) 4(1), Mumbai Versus M. Fabricant & Sons Inc.
Non-resident person purchasing goods in India- Through Liasion Office-Taxability of purchases- Held that:-A non-resident will not be liable to tax in India on any income attributable to operations confined to purchase of goods in India for export, ev ......
2011 (3) TMI 1034 - ITAT DELHI
Shin Satellite Public Co. Ltd. Versus Deputy Director of Income-tax, (International Taxation) -2(2), New Delhi
DTAA - Royalty - whether the service charges received by the assessee from various T.V. Channels on account of providing facility of broadcasting their programmes through the transponders located in the satellites are taxable in India - Held that:- A ......
2011 (3) TMI 674 - ITAT, CHENNAI
Deputy Commissioner of Income-tax, Co. -Cir. IV(I), Chennai Versus Mainetti (India) (P.) Ltd.
Justification of commission to its group concerns abroad - The disallowance was made for two reasons by the AO. First one was that assessee could not prove the business purpose since the involvement of the group company in the related transactions wa ......
2011 (3) TMI 466 - ITAT DELHI
New Skies Satellite NV. Versus Assistant Director of Income-tax, Circle 2(1), International Taxation, New Delhi
DTAA - Royalty - The assessee company is a satellite company which is having footprint in India and has leased out the transponders for beaming the programmes in India by various telecasting companies - It is the case of the assessee that it has no r ......
2011 (3) TMI 446 - PUNJAB AND HARYANA HIGH COURT
Commissioner of Income Tax Versus M/s Swaraj Mazda Ltd.
TDS u/s 195 - Assessee in default - Tribunal held that payment of Daily Allowance by the assessee-company to the Japanese company and the expenses incurred by the assessee company on the Japanese engineers during their stay in India were not in the n ......
2011 (3) TMI 1 - SUPREME COURT OF INDIA
GVK INDS. LTD. & ANR. Versus THE INCOME TAX OFFICER & ANR.
Jurisdictional power of central government to enact law - territorial jurisdiction - Held that:- However, the Parliament may exercise its legislative powers with respect to extra-territorial aspects or causes, - events, things, phenomena (howsoever c ......
2011 (2) TMI 1286 - ITAT DELHI
Digite Inc. Versus Assistant Director of Income-tax, Circle 1(1)
Dispute resolution panel ......
........... tion before the superior forum. Accordingly, the Hon rsquo ble Court has remanded the matter for fresh adjudication. 8. Under the circumstances, in the background of the aforesaid discussion and precedent above, we find that considerable cogency in the assessee rsquo s counsel submission that the assessee rsquo s submission has been brushed aside without giving proper consideration by the DRP. 9. Ld. Departmental Representative could not controvert this proposition. 10. Under the circumstances, in our considered opinion, the issue is remitted to the files of the DRP to consider the issue once again to pass a proper and speaking direction under section 144C of the IT Act. Since we are remitting the matter to the files of the DRP for passing a fresh direction, merits of the case are not being adjudicated. Needless to add that the assessee should be given adequate opportunity of being heard. 11. In the result, the appeal filed by the assessee is allowed for statistical purposes.
2011 (2) TMI 606 - ITAT BANGALORE
Sasken Communication Technologies Ltd. Versus Income-tax Officer, Ward 19(2), Bangalore
Payments to employees based in USA without deducting TDS on the basis of the remittance is consideration towards non-compete fee and the beneficiary is an employee and is covered by Article-16(1) of the DTAA between India and USA. - held that:-The am ......
2011 (2) TMI 105 - ITAT NEW DELHI
Dy. Commissioner of Income Tax, Versus M/s. Eon Technology (P) Ltd.,
Commission income - Disallowance u/s 40(a)(i) - Deemed income u/s 9 - TDs u/s 195 - since the assessee was not in a position to interact and set up a sales and marketing support management operations in the clients’ locations, ETUK was to invest and ......
2011 (1) TMI 1121 - ITAT CHENNAI
Verizon Communications Singapore Pte. Ltd. Versus Income-tax Officer (International Taxation-I), Chennai
Business connection - Royalty - location of assets and software in India (through the affiliates of the assessee) and rendering of services in India - Deemed to accrue or arise in India - Section 9(1) - held that:- In satellite transmission, a partic ......
2011 (1) TMI 911 - ITAT, Bangalore
Filtrex Technologies (P.) Ltd. Versus Assistant Commissioner of Income-tax, Circle 11(3), Bangalore
Fee for technical services - DTAA between India and Singapore - Payments made under section 40(a)(ia) to Final Touch Grafix,Singapore - The nature of services rendered by FTG being public relations activities, liaison, co-ordination and also design o ......
2011 (1) TMI 158 - ITAT, MUMBAI
ADIT(IT) Versus M. Fabrikant and Sons Ltd.
Addition of income -circular no. 23 and 163 - M/s M Fabrikant and Sons Inc is a company based in USA and is in the business of sale of loose diamonds and diamond jewellery the India Liaison office (LO) has been opened in 1980 for purchase of finished ......
2011 (1) TMI 126 - ITAT, MUMBAI
Dy. DIT(IT) Versus Mckinsey & Co.
Consultancy services considered as ‘included services’ within the meaning of Article 12 of Indo Canada Treaty - whether the same could be taxed under Article 7 of the Treaty as business income - AO had not examined the issue of PE as he had taxed the ......
2011 (1) TMI 123 - ITAT, MUMBAI
Dy. DIT(IT) Versus Novel Asset Company Ltd.
Addition of income - The AO issued notice u/s 142(1) dated 18.10.2002 calling upon the assessee to substantiate its claim as to how the mobilization of rig would not be taxable in India in view of the provisions of section 44AB of the Act - Assessee ......
2011 (1) TMI 47 - DELHI HIGH COURT
Asia Satellite Telecommunications Co. Ltd. Versus Director of Income-tax
Royalty - Fee paid by Indian Broadcasters to foreign satellite service provider – Income deemed to accrue or arise in India - royalty under section 9(1)(vi) - footprint on various continents - process has taken place in India or not - Held that: - Ac ......
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