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Excise duty liabilities on one FG use in other FG within the Factory 1% interest penalty when cenvat credit reversed without utilising service tax credit on commission service received Treatment of Share Issue Expenses in realtion to increased Authroised Capital Service Tax & Vat Bot charged on Window 8.1 Professional purchased transportation of goods by railway Excise Duty on Tooling developed by Supplier SERVICE TAX ON SOFTWARE DEVELOPMENT AND CONSULTING EXPENSES Refund of ST on Services Given to SEZ REGISTERATION UNDER DVAT

Income Tax Case Laws - Section: 9

 

Income Tax


Cases for Section: 9
 
Showing 321 to 335 of 850 Records
 

2012 (3) TMI 104 - ITAT MUMBAI

ADIT (International Taxation) Versus Jet Airways (India) (P.) Ltd.

DTAA between India and UK - appellant had made a request u/s. 195 for non deduction of tax from the payment made to ARL - The request was rejected by the DCIT, TDS Circle-1(1), vide his order u/s. 195 dt. 1.12.1998 - Ld. Counsel for the appellant on ......

2012 (3) TMI 98 - BOMBAY HIGH COURT

Atlas Copco AB of Sweden Versus Commissioner of Income-tax, Bombay

Capital Gain-Whether lump-sum consideration is a capital receipt in the hands of the assessee company- held that:-the amounts were paid to the assessee on account of right to use the know how for a specified period and no outright transfer of know ho ......

2012 (3) TMI 27 - ITAT DELHI

Deputy. Director of Income-tax Versus M/s. Western Union Financial Services Inc.

Depended agent or independent agent - Money Transfer Business - Stand alone Machines - liaison office versus Permanent Establishment - held that:- Non-banking financial companies deal with money belonging to others and the activity of paying out moni ......

2012 (2) TMI 406 - ITAT MUMBAI

The DDIT (IT) 2(1) Versus M/s. Solid Works Corporation

TDS - Assessee develops and markets 3D Solutions - sale of shrink wrap software - Royalty - NO Permanent Establishment(PE) - Held That:- In view of DIT Vs. Ericsson AB, (2011 - TMI - 207919 - Delhi High Court) consideration received by the Assessee ......

2012 (2) TMI 365 - ITAT MUMBAI

UPS SCS (Asia) Ltd. Versus Assistant Director of Income-tax (International Taxation) -2(2), Mumbai

Fees for technical services Revenue treated transportation fees receivable as FTS u/s 9(1)(vii) Hongkong company engaged in the business of provision of supply chain management, including the provision of freight and forwarding and logistics se ......

2012 (2) TMI 364 - Authority for Advance Rulings

SKF Boilers & Driers (P.) Ltd., In re

Income deemed to accrue or arise in India - export commission payable to non-resident agents withholding of tax - Held that:- No doubt the agents rendered services abroad and have solicited orders, but the right to receive the commission arises in ......

2012 (2) TMI 260 - AUTHORITY FOR ADVANCE RULINGS

Global Industries Asia Pacific Pte. Ltd., In re

DTAA with Singapore Singapore company entered into contract with IOCL for residual offshore construction work and Installation of SPM - contract with L&T Ltd for installation and construction services for Single Point Mooring (SPM) - applicant cont ......

2012 (2) TMI 258 - AUTHORITY FOR ADVANCE RULINGS

Citrix Systems Asia Pacific Pty. Limited,

DTAA with Australia Australian company entered into distribution agreement with Indian Company(IMI Ltd) for the distribution and sale of its software and hardware products in India - sale and collection of software product is made through the distr ......

2012 (2) TMI 173 - AUTHORITY FOR ADVANCE RULINGS

AREVA T&D India Ltd., In re

Indo-French DTAA French Company entered into an IT Agreement with the applicant to provide support services in the area of IT - whether royalty or FTS whether payment would fall under the provisions of Article 13 of the Indo France DTAA in view o ......

2012 (2) TMI 98 - AUTHORITY FOR ADVANCE RULINGS

Shell India Markets (P.) Ltd., In re

Double Taxation Avoidance Convention between India and UK Cost Contribution Agreement ("CCA") with SIPCL (company incorporated in UK) for availing General Business Support Services (General BSS) - determination of nature of payments made to SIPCL a ......

2012 (2) TMI 75 - AUTHORITY FOR ADVANCE RULINGS

CTCI Overseas Corpn. Ltd., In re

Off-shore supplies & services - applicant being Hong Kong company project awarded by Petronet - consortium formed with an Indian company(CINDA), to execute the project - CTCI responsible for off-shore supplies & services & CINDA for onshore supplie ......

2012 (2) TMI 74 - AUTHORITY FOR ADVANCE RULINGS

SEPCO III Electric Power Construction Corporation, In re

Off- shore supply contract India-China Double Taxation Avoidance Convention - applicant being company of China contract for supply of equipment to Indian company - Indian company, defined as the owner in the contract - passing of the title to t ......

2012 (1) TMI 52 - SUPREME COURT OF INDIA

Vodafone International Holdings BV. Versus Union of India & Anr.

Scope of total income - Revenue seeks to tax the capital gains arising from the sale of the share capital of CGP on the basis that CGP, whilst not a tax resident in India, holds the underlying Indian assets. - Held that:- Applying the look at test in ......

2012 (1) TMI 5 - DELHI HIGH COURT

DIRECTOR OF INCOME TAX Versus RIO TINTO TECHNICAL SERVICES

DTAA with AUSTRALIA Fees for technical services (FTS) or inclusive contracts of technical nature - applicability of Articles 7 or 12 of the DTAA assessee having PE in India whether income to be construed as business income or gross receipts ......

2011 (12) TMI 195 - ITAT MUMBAI

ADIT (International Taxation) -2(2) Versus Warner Brother Pictures Inc.

Royalty for exclusive rights of distribution of Cinematographic films India-USA Treaty assessee is a non-resident company having no PE in India agreement with Warner Bros Pictures (India) Pvt. Ltd(WBPIPL) for grant of rights WBPIPL deducted tax ......

 
   
 
 
 

 

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