2012 (7) TMI 795 - ITAT BANGALORE
Jeans Knit (P.) Ltd. Versus Deputy Commissioner of Income-tax, International Taxation, Circle-1(1)
Non deduction of tax at source - remittances to a non-resident company incorporated in Hongkong - services rendered by M/s SEL, NRI company to the assessee company are technical, managerial or consultancy as per sec. 9(i)(vii) - Held that:- The agree ......
2012 (7) TMI 702 - ITAT BANGALORE
Abbey Business Services (India) (P.) Ltd. Versus Deputy Commissioner of Income-tax, Circle 11(1), Bangalore
Liability for TDS u/s.195 - secondment agreement - India-U.K. Treaty - Disallowance u/s.40(a)(i) - an agreement of UK based company with M/s. Msource (India) Pvt. Ltd. to outsource the provision of certain process and call centres - Held that:- The a ......
2012 (7) TMI 657 - ITAT, Bangalore
Shri Bholanath Pal Versus The Income Tax Officer
Denial of Exemption claim on Salary - DTTA between India and Japan - the assessee had aggregate stay in India for 83 days - appellant was working as Managing Director of Motorola, Japan - Held that:- Assessee being a full time employee of Motorola Ja ......
2012 (7) TMI 656 - ITAT MUMBAI
Avion Systems Inc. & Others Versus DDIT (IT) -I (1), Mumbai.
Fees for Included Services in terms of Article 12 of the India US treaty - appellant has not made available technical skill, Knowledge etc. to Lucent. - held that:- The assessee has not been able to produce the records to show the total number of em ......
2012 (7) TMI 530 - DELHI HIGH COURT
AJAY GULIYA Versus ASST COMMISSIONER OF INCOME TAX, NEW DELHI
Justification on taxability under the head "capital gain" u/s 45 - Share Purchase Agreement - assessee contested the entire amount was yet to be received by the assessee - Held that:- Considering the deeming fiction contained in section 45(1), it is ......
2012 (7) TMI 404 - ITAT CHENNAI
Joint Commissioner of Income-tax (OSD), Central Circle-IV(3) Versus V. Deenadayalavel
Income received or deemed to be received or accrued or arose or deemed to be accrued or arose in India - Income by way of brokerage and commission - assessee maintains a NRE account with South Indian Bank of Anna Nagar at Chennai - Held that:- The as ......
2012 (7) TMI 340 - ITAT, DELHI
Asstt. Commissioner of Income Tax, Versus Dakshin Haryana Bijli Vitran Nigam Ltd,.
Addition made on account of non realization of ‘Provision for surcharge’- CIT(A) deleted the addition - Held that:- assessee changed its method of accounting after seeking necessary approval of CAG, shows that as far as the assessee is concerned, the ......
2012 (7) TMI 336 - ITAT, DELHI
Fraport AG Frankfurt Airport Services Versus Assistant Director of Income Tax,
DTAA between India and Germany - assessee contending that it is having a PE and its profit attributable to the PE is assessable as a business income as per Article 5 read with Article 7 whereas Revenue taxed gross total receipt as FTS, taxable @ 10% ......
2012 (7) TMI 277 - ITAT, DELHI
Assistant Director of Income Tax, Tax, Circle-1 (2), (Intl. Tax), Versus M/s Gallileo Nederland C/o BSR & Co. C. As.
Apportionment of income - CIT(A) held that the computers of the travel agents in India constitute a fixed place of business under Article 5(1) of the DTAA - CIT(A) restricted the attribution of the revenue attributable to the PE in India to 15% - Hel ......
2012 (7) TMI 220 - ITAT MUMBAI
TUV Bayren (India) Ltd. Versus Deputy Commissioner of Income-tax, Circle - 2(1)
Indo German DTAA - ISO 9000 certification income - Revenue contended part of the income to be taxable as per Article 12 of DTAA as royalty and "fees for technical services" and other part of income and expenses reimbursed which are linked with FTS, t ......
2012 (7) TMI 186 - ITAT MUMBAI
ACIT Versus SHRI MANISH DUTT
Justification to allow deduction u/s 40(a)(ia) being 25% of the royalty paid - AO stated that as the assessee fails to comply its liability to TDS u/s. 194J the entire amount paid as royalty warrants disallowance - Held that:- As the payment in quest ......
2012 (7) TMI 16 - ITAT, CHENNAI
The Assistant Commissioner of Income Tax, Versus M/s SaipemAban Drilling Co. Pvt. Ltd.,
Expenditure incurred on maintenance of rigs leased out - revenue or capital expenditure - assessee, engaged in the business of drilling, leased out four rigs to M/s Saipem, SPA, Italy, being used by the said Sapem, SPA, in Saudi Arabia for drilling - ......
2012 (6) TMI 717 - ITAT, KOLKATA
Deputy Commissioner of Income Tax Versus Andaman Sea Food Pvt Ltd
DTAA between India and Singapore - taxability - consultancy charges @ 1% of the total transacted volume of forex derivatives, futures and options paid to Singapore Company - dis-allowance u/s 40(a)(i) on ground of non deduction of tax at source u/s 1 ......
2012 (6) TMI 547 - ITAT DELHI
M-I Overseas Ltd. Versus Director of Income-tax, International Taxation II, New Delhi
Validity of revisionary power exercised by DIT u/s 263 - composite contract of providing material and services - order revised on ground that composite contract cannot be segregated to tax a part of it u/s 44BB and part of it as FTS u/s 9(1)(i) - ass ......
2012 (6) TMI 546 - ITAT AMRITSAR
Income-tax Officer (TDS), Jammu Versus Accounts Officer, Govt. Medical College, Jammu
Contract to maintain operation theatre and surgical equipments, RO system, CT Scan Machine, MRI machine, Lift, Sterlisation and Medical equipments - applicability of Section 194C or 194J - Held that:- Aforesaid contracts cannot be the contracts in a ......