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2014 (1) TMI 1936 - BOMBAY HIGH COURTIncome taxable in India - royalty receipts - reopening of assessment - HELD THAT:- Income Tax Appeal is admitted on the following substantial questions of law : (i) Whether in the facts and circumstances of the case, the Tribunal was right in upholding the reopening of assessment proceedings for A.Y.2004-2005? (ii) Whether in the facts and circumstances of the case, the Tribunal was right in holding that the income earned by the Appellant was taxable as royalty under Article 12 of the Double Taxation Avoidance Agreement between India and the United States of America? (iii) Whether in facts and circumstances of the case, the Tribunal was right in not disposing off the without prejudice argument considered by the Appellant that the related support services are not taxable in India as Fees for Included Services under the India-US Tax Treaty? To be heard along with THE DIRECTOR OF INCOME TAX. VERSUS SHRI. ALLIANZ SE. [2013 (1) TMI 1053 - BOMBAY HIGH COURT] - All the appeals will be listed for final hearing on 12 March 2014.
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