2011 (9) TMI 482 - DELHI HIGH COURT
DIRECTOR OF INCOME TAX Versus LS. CABLES LTD.
Income deemed to accrue or arise in India - Foreign Co. engaged in the business of manufacture and sale of power transmission cable and related equipments entered into off-shore supply and on-shore erection testing, commissioning, etc. of Fiber Opti ......
2011 (9) TMI 207 - ITAT, CHENNAI
M/s Dassault Systems Simulia P. Ltd [Earlier known as Abaqus Engineering Pvt. Ltd.] Versus Dy. CIT
Withholding tax u/s 195 - Royalty u/s 9(1)(iv) - right to use the licensed version of the software - Disallowance u/s 40(a)(i) for non deduction of TDS - CIT(A) observed that:- when the payer has a bona fide belief that the income is not chargeable t ......
2011 (9) TMI 86 - AUTHORITY FOR ADVANCE RULINGS
Millennium IT Software Ltd., Versus Commissioner concerned The Director of Income-tax (International Taxation), Mumbai.
DTAA with Sri Lanka - Implementation fee and ‗Licence and Maintenance fee - No PE - TDS u/s 195 - it is clear that the license to use computer Program means right to use the intellectual property that is the copyright in the computer program in ......
2011 (8) TMI 769 - DELHI HIGH COURT
Rolls Royce Singapore (P.) Ltd. Versus Assistant Director of Income-tax
Permanent Establishment(PE) - Dependent agent - Whether in the facts and circumstances of the case, the ITAT grossly erred in holding that ANR should be regarded as a Dependent Agent Permanent Establishment of the Appellant under the Article 5(8) of ......
2011 (8) TMI 552 - ITAT DELHI
Samsung Heavy Industries Versus ADIT (International Taxation) Dehradun
Existence of Permanent Establishment (PE) - activity relating to outside India operation - Double Taxation Avoidance Agreement (DTAA) between India and Korea. - held that:- As pointed out earlier the way the contract has to proceed, Mumbai project of ......
2011 (8) TMI 497 - ITAT MUMBAI
Additional Director of Income-tax (International Tax) - Range 2(2), Mumbai Versus TII Team Telecom International (P.) Ltd.
Assessment under section 143(3) - Whether the learned CIT(A) erred in holding that the Assessing Officer wrongly held that the amount of Rs. 3,00,44,506 received by the assessee for the supply of software is in the nature of royalty which is liable ......
2011 (8) TMI 370 - ITAT AHMEDABAD
Joint Stock Company Zangas Versus ADIT (International Taxation), Ahmedabad
Applicability of section 115A(1)(b)(BB) and Section 9(1)(vii) - Business income or fee for technical services - services in relation to construction of pipeline project - PE in India - composite contract - Held that:- even if extra responsibility of ......
2011 (8) TMI 226 - AUTHORITY FOR ADVANCE RULINGS
Foster Pty. Ltd., In re
DTAA between India and Australia - Application for advance ruling when a case is pending before AO - Discretion of AAR - whether the consideration received/receivable by the applicant under the terms of the agreement with Ravva Oil Singapore is liabl ......
2011 (8) TMI 159 - ITAT MUMBAI
Income-tax Officer (IT) -TDS-3 Versus Bajaj Hindustan Ltd.
TDS u/s 195 - Fees for technical services - Assessee in default - According to the Assessing Officer the payment by the assessee to KPMG did not fall within the exceptions and, therefore, the payment would be income which accrues or arises in India i ......
2011 (8) TMI 30 - AUTHORITY FOR ADVANCE RULINGS
Columbia Sportswear Company, Versus Director of Income-tax (International Taxation), Bangalore
DTAA between India and USA - Permanent establishment - Liaison office - The activity of purchase is one that involves expenditure and is in no way related to generation of revenue. No revenue generating activity takes place in India and consequently ......
2011 (7) TMI 665 - ITAT MUMBAI
Deputy Director of Income-tax (Exemption), Range-II(2) Versus St. Xavier´s Education Trust
Whether additions in the assessment or the fact that the assessee did not file appeal can be the basis for levy of penalty - Held that:- Penalty proceedings are different from assessment proceedings as held in the case of Anantharam Veerasinghaiah & ......
2011 (7) TMI 534 - ITAT CHENNAI
Rane (Madras) Ltd. Versus Income-tax Officer, Company Circle-V(3), Chennai
Disallowance u/s 40(a)(i) - payments of export commission to M/s. Al Aquilli Trading L.L.C., Dubai and Mr. James Drutchas, U.S.A. as Consultants/representatives - Miscellaneous application filed - Held that:- Perusal of the miscellaneous application ......
2011 (7) TMI 522 - Bombay High Court
Director of Income Tax Versus Gartner Ireland Ltd.
Penalty u/s 271(1)(c) - AO taxed the royalty income - CIT(Appeals) deleted the penalty on the ground that the assessment has been made on the basis of the facts disclosed by the assessee - Revenue informs the Court that the Revenue has filed an appea ......
2011 (7) TMI 392 - ITAT MUMBAI
Nippon Kaiji Kyokoi Versus Income-tax Officer, International Taxation, Ward-3(1)
Whether or not the Commissioner (Appeals) was justified in holding that only 10% of the fee received by the Head Office for services rendered in India through independent surveyors is attributable to PE ignoring the facts that such services are not e ......
2011 (7) TMI 104 - AUTHORITY FOR ADVANCE RULINGS
WesternGeco International Limited.
Applicability of section 44BB - Royalty or fees for technical services - It is engaged in the business of acquisition and processing of 2D and 3D seismic data for companies engaged in the exploration and production of mineral oils in India - if the i ......
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