2012 (9) TMI 285 - ITAT, CHENNAI
M/s Ajappa Integrated Project Management Consultants P. Ltd Versus The Assistant Commissioner of Income Tax Company Circle I(2)
Disallowance u/s 40(a)(i) - rate of TDS - whether deduction of tax at source @ 11.33% in case of payments made to nine non-residents engaged in rendering services in connection with oil exploration business which are taxable under the Income-tax Act ......
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 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 (8) TMI 329 - ITAT, MUMBAI
BNP Paribas SA, Versus Deputy Director of Income-tax (International Taxation)-3(2), & Others
Interest paid to the Head office of the assessee bank as well as its overseas branches by the Indian branch - dis-allowance - assessee being commercial bank having its Head Office in France - Held that:- Issue stands squarely covered by the decision ......
2012 (8) TMI 647 - ITAT, MUMBAI
Raymond Limited, Versus Deputy Director of Income Tax (IT), Range-2(1), Mumbai.
Indo UAE DTAA - Non-deduction of tax from payments made towards fees for registration of trade-mark applications in UAE to Emirates Advocates - Revenue contended the same to be ‘fees for technical services’ and applicability of Section 195 - Held tha ......
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 ......
2013 (4) TMI 515 - ITAT, BANGALORE
M/s. BEA Systems Inc. C/o BEA Systems Technology Centre Pvt. Ltd. Versus Deputy Director of Income-tax (International Taxation), Circle 1(1), Bangalore.
Deduction of tax at source - DTAA - distribution of software product - royalty - authorized distributor - non-exclusive non-transferable right to market, sell, distribute and support BEA products in its territory - ‘Shrink wrapped software’ constitut ......
2013 (4) TMI 514 - ITAT, BANGALORE
M/s Select Software (I) Pvt. Ltd., Versus The Income-tax Officer, Ward – 12(2), Bangalore.
TDS - Import of software – Royalty - Revenue came to the conclusion that the payments made by the assessee was for procurement of the software and is thus ‘royalty’ and the assessee was liable to deduct tax at source u/s 195 of the IT Act 1961. He, t ......
2012 (8) TMI 796 - ITAT, CHENNAI
The Assistant Commissioner of Income Tax, Versus M/s. Pricol Ltd.,
Capital expenditure vs Revenue expenditure - development fee paid to manufacturer (foreign company) based on an agreement, which required manufacturer to supply the required quantities of the items(developed as per its specification) to the assessee ......
2012 (6) TMI 452 - ITAT MUMBAI
KPMG India Private Limited Versus DCIT, Cir 6(2), Mumbai
DTAA between India and USA - remittance of professional fees to KPMG LLP, USA being treated as 'Royalty' under Article 12 of DTAA - assessee engaged the services of KPMG Dallas to provide consultancy services and conduct negotiations with the potenti ......
2012 (6) TMI 328 - ITAT DELHI
Pizza Hut International LLC C/o Dinesh Mehta & Co. Versus Deputy Director of Income-tax, Circle 2(1), International Taxation
DTAA between India and USA - Royalty income - taxability on gross basis or net basis - assessee opted for the provision contained under article 12 of DTAA contemplating taxation @ 15% of the "gross amounts" of royalties - Held that:- Term "Gross amou ......
2012 (6) TMI 187 - AUTHORITY FOR ADVANCE RULINGS
Aramex International Logistics Versus Director of Income-tax
DTAC between India and Singapore - permanent establishment - applicant (Singapore Company) being part of Aramex group of companies who is in the business of international express, entered into an agreement dated 1.4.2010 with AIPL(Indian subsidiary o ......
2012 (6) TMI 186 - AUTHORITY FOR ADVANCE RULINGS
Alstom Transport SA Versus Director of Income-tax
DTAA between India and France - Consortium Contract - taxability of amount receivable under project by appellant (foreign company) - contract awarded by Bangalore Metro Rail Corporation Limited to implement the design, manufacture, supply, installati ......
2012 (8) TMI 151 - KARNATAKA HIGH COURT
Commissioner of Income-tax, International Taxation Versus PSI. Data System Ltd.
Liability to deduct TDS in respect of payments made for purchase of software from foreign company - Tribunal held that assessee had purchased only a right to use the copyright and the entire copyright itself the payment cannot be treated as Royalty a ......
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 - ......