2012 (5) TMI 191 - KARNATAKA HIGH COURT
Commissioner of Income-tax Versus De Beers India Minerals (P.) Ltd.
Fees for technical services - meaning of "make available" - Section 9(l)(vii) of the Income Tax read with Article 12(5) of the DTA agreement between India and Netherlands - services to supply technical data including drawings, plans, maps etc., (geo ......
2012 (5) TMI 185 - ITAT MUMBAI
Bhagwan T. Shivlani Versus Income-tax Officer (IT) -2(2), (Mumbai)
The expression liable to tax - Non residents - DTAA between India and UAE. - Relief under Explanation 1(b) of Sec. 9(1)(i) of the Income Tax Act, 1961 - Export of electronic goods and plastic mould to Dubai and Nigeria. - Deduction u/s 80HHC - h ......
2012 (5) TMI 179 - ITAT PUNE
Allianz SE Versus Assistant Director of Income-tax, (International Taxation)-I, Pune
Transactions under a software license agreement - assessee a German company taxed as a non-resident in India owning 26% of the shareholding in two Insurance companies in India – Revenue treated transaction towards Royalty receipt within the meaning o ......
2012 (5) TMI 175 - ITAT DELHI
Hughes Escort Communications Ltd. Versus Deputy Commissioner of Income-tax, Circle 2(2), New Delhi
DTAA with USA - withholding tax (TDS) - Affiliate Agreement - sharing of fee - Distance learning courses - information through website situated outside India - permanent establishment or business connection - held that:- nature of payment made to ......
2012 (5) TMI 124 - ITAT Mumbai
Armayesh Global Versus Assistant Commissioner of Income-tax-12(3)
Payment to Overseas Commission agent - whether it is simply commission, or it is in the nature of "fees for technical services"? - liability on the assessee to deduct withholding tax – Held that:- The agreement between the assessee and the Non Resid ......
2012 (5) TMI 99 - DELHI HIGH COURT
ADITYA KHANNA Versus ASST. COMMISSIONER OF INCOME TAX
Reopening assessment - petitioner contested that he is a non-resident and had no income chargeable to tax in India other than what was declared - Held that:- No merit in the writ petition - the affidavit filed by department affirmed that he had init ......
2012 (5) TMI 42 - DELHI HIGH COURT
COMMISSIONER OF INCOME TAX Versus SHRI ANANT JAIN
Profit in lieu of salary for services rendered outside India - ITAT deleted the addition made by the AO – Held that:- Payment in question was received towards retirement benefit/severance/vacation engagement from the erstwhile employer on termination ......
2012 (5) TMI 31 - DELHI HIGH COURT
Director of Income-tax Versus Guy Carpenter & Co. Ltd.
India U.K. DTAA - Reinsurance brokerage/commission with international re-insurance companies – Revenue treated it within the definition of fees for technical services u/s 9(1)(vii) r.w Article 13 of the India U.K. DTAA - Held that:- The assessee comp ......
2012 (4) TMI 354 - ITAT AHMEDABAD
AIA Engineering Ltd. Versus Additional Commissioner of Income-tax, Range-I, Ahmedabad
Treating the Appellants wholly owned subsidiary in UAE as its proprietary concern and treating income earned by the said wholly owned subsidiary as that earned by the Appellant – A.O stated since the assessee is the only shareholder and holding 100% ......
2012 (4) TMI 351 - AUTHORITY FOR ADVANCE RULINGS
Mersen India Private Limited,
Payments made for managerial services in terms of paragraph 4 of Article 13 of the DTAC between India and France - Applicant is a 100% subsidiary of a French company – service agreement on an automatic renewal of its terms for one year at a stretch – ......
2012 (4) TMI 280 - ITAT DELHI
CGG Veritas Services, SA Versus Additional Director of Income-tax, (International Taxation)
Exploration, extraction and production of mineral oil - AO has brought to tax income of the assessee u/s 9(1)(vii) instead of u/s 44BB(1) - Held that:- the assessee suffers no risks even if project of prospecting for or exploration for mineral oil d ......
2012 (4) TMI 271 - ITAT DELHI
Guy Carpenter & Co. Ltd. Versus Assistant Director of Income-tax, International Taxation, Circle 1(2), New Delhi
Receipts in the nature of reinsurance brokerage/commission of the appellant treated by AO as fees for technical services as per Article 13 of the UK DTAA - Tribunals order in assessees own case for AY 2006-07 in his favour - DR relied on a recent r ......
2012 (4) TMI 209 - ITAT CHENNAI
Organisation Development Pte. Ltd. Versus Deputy Director of Income-tax (International Taxation)
Lump sum payment received on sale of software - assessee was giving services to various clients all over the world for development of Balance Score Card (BSC) project - A.O. treated it as royalty under Article 12 of Double Taxation Agreement (DTA) be ......
2012 (4) TMI 190 - ITAT MUMBAI
Uniflex Cables Ltd. Versus Deputy Commissioner of Income-tax, Central Circle 9, Mumbai
Nature of Usance Interest – assessee engaged in business of manufacturing of cables of different types – imports raw material from parties who are non-residents – finance charges/usance charges paid for availing credit under LC - whether usance int ......
2012 (4) TMI 186 - ITAT HYDERABAD
Deputy Director of Income-tax (International Taxation) - I, Hyderabad Versus Dharti Dredging & Infrastructure Ltd.
Payments made by the assessee-company for subcontracting its works contract - payment of hire charges/charter fees to EMPL - royalty u/s 9(1) and article 12 of the DTAA between India and Singapore - Held that:- the contract given to EMPL was in the n ......