2011 (11) TMI 507 - ITAT MUMBAI
Mahindra & Mahindra Ltd. Versus Assistant Director of Income-tax (IT) Range-1
Fees for technical services - reimbursements of expenses incurred for conducting market research to non resident deemed as fees for technical services – liability of TDS – assessee treated as agent of non- resident - Held that:- There was only a refe ......
2011 (11) TMI 505 - ITAT MUMBAI
International Global Networks BV Versus Deputy Director of Income-tax (International Taxation) -3(1), Mumbai
India Netherland DTAA - Taxing of interest income on income-tax refund - @ 41% OR 10% as per assessee under Article 11 of DTAA - Held that:- As decided in ACIT v. Clough Engg. Ltd. [2011 (5) TMI 562 - ITAT, DELHI] & Hapag Lloyd Container Linie GmbH v ......
2011 (11) TMI 484 - ITAT MUMBAI
Joint Director of Income-tax-OSD(IT)3(1) Versus Harvard Medical International, USA
India USA DTTA – services rendered in relation to health care - determination of nature of fees and its taxability received from Wockhardt Hospital Ltd(WHL) and MAX India Ltd(MAX) – Royalty or Fees for Included Services(FIS) or Business Profits - Hel ......
2011 (11) TMI 483 - ITAT MUMBAI
De Beers UK Ltd. Versus Deputy Commissioner of Income-tax (Intl. Taxation) -1(2)
Marketing contributions - assessee company who is incorporated as tax resident of UK - assessee contested against as it did not relate to AY 2007-08 - Held that:- It is required to be seen whether the amount in question was payment received by assess ......
2011 (11) TMI 439 - Bombay High Court
DIT Versus Xelo Pty. Ltd.
Taxability of the amounts received by the assessee on account of offshore supplies - single contract for supply of equipments and services offshore/onshore - Held That:- If the composite contract specifically records the quantum of goods to be suppli ......
2011 (11) TMI 300 - ITAT MUMBAI
WSA Shipping (Bombay) (P.) Ltd. Versus ADIT (IT), Cir 2(2)
Agent of Non Resident - Business Connection - Payments made to Non residents without deducting TDS - DTAA between India and Singapore - Held that:- The business of the non-resident was transhipment of cargo and the appellant engaged their services fo ......
2011 (11) TMI 132 - ITAT MUMBAI
Novel Inc. Versus Deputy Director of Income-tax (International Taxation) - 4(2), Mumbai
Sale of Software - Business profit or Royalty - Article 5 of the India - USA treaty - assessee sold software product to NIPL - Neither NIPL nor its end users were permitted to copy the same and exploit such products for commercial purposes. The custo ......
2011 (11) TMI 74 - AUTHORITY FOR ADVANCE RULINGS
Groupe Industrial Marcel Dassault, Versus Merieux Alliance
DTAA with French Republic - whether the Capital gains arising from the sale of shares of ShanH (French incorporated Entity) by the Applicant (French Incorporated Entity) to Sanofi (French Incorporated Entity) is liable to tax in France or in India - ......
2011 (11) TMI 23 - ITAT MUMBAI
Asstt. Director of Income-tax, (International Taxation), 4(2) Versus Neo Sports Broadcast (P.) Ltd.
TDS on Royalty 195- Broadcasting of cricket matches - live feed or recorded feed - Royalty defined in DTC Bill, 2010 - DDIT has held that income can be held as accruing or arising to Nimbus directly or indirectly through or from any business conn ......
2011 (11) TMI 20 - DELHI HIGH COURT
The Commissioner of Income Tax Delhi-IV, New Delhi Versus EON Technology P. Limited
Addition u/s 40(a)(i) - TDS on commission income - business connection - Income of non resident - Income deemed to accrue or arise in India - Circular No.23 dated 23.07.1969 - Revenue contended that the commission income of Rs.33,36,068/- earned b ......
2011 (10) TMI 239 - Karnataka High court
Commissioner of Income-tax, International Taxation Versus Sunray Computers (P.) Ltd.
Income deemed to accrue or arise in India - Assessee imported software from USA - AO raised query for faliure to deduct TDS on payment - Assessee also entered into contract with Telecom department for execution of foreign agreement - Held that:- Ev ......
2011 (10) TMI 238 - ITAT MUMBAI
Vinbros & Co. Versus Assistant Commissioner of Income-tax, Circle I, Pondicherry
Deduction u/s 80-IB - in view of decision in the case of Liberty India v. CIT (2009 - TMI - 34471 - SUPREME COURT)- Duty draw back, cash assistance and income of the like are not eligible for deduction.
Tax Deduction at Source - nature of p ......
2011 (10) TMI 195 - KARNATAKA HIGH COURT
Commissioner of Income-tax Versus Samsung Electronics Co. Ltd. & Others
Royalty paid to foreign software Supplier- deduction of tax at source- Double Tax Avoidance Agreement- Held that:- Assessee imported software products from USA, France and Sweden. No tax was deducted at source in respect of such payments on the groun ......
2011 (9) TMI 807 - ITAT DELHI
Nimbus Sport International Pte. Ltd. Versus Deputy Director of Income-tax, Circle-2(2), International taxation, New Delhi
India Singapore DTAA - assessee company, tax resident of Singapore, entered into an agreement with Prasar Bharti[PB] for the telecasting production of cricket events held during stipulated period - whether receipts from Prasar Bharti amount to busine ......
2011 (9) TMI 754 - ITAT DELHI
Guy Carpenter & Co. Ltd. Versus Additional Director of Income-tax, Circle 1(2), International Taxation, New Delhi
DTAA between India and UK - Whether reinsurance brokerage/ commission is a Fees for technical services - it is clear that Article 13(4) emphasis on rendering any technical or consultancy services, which are ancillary and subsidiary to the application ......