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Income Tax Case Laws - Section: 9

Cases for Section: 9
Showing 1 to 15 of 995 Records

2015 (6) TMI 609 - ITAT KOLKATA

Outotec GmbH and Outotec India Pvt. Ltd. Versus Deputy Director of Income Tax, (International Taxation) -2 (1) , Kolkata

Taxability of supply of equipment in India - India-Germany Double Taxation Avoidance Agreement (DTAA) - Held that - The designing, procurement of material, fabrication and manufacturing of equipment was undertaken outside India. From the facts of the.....

2015 (6) TMI 806 - ITAT MUMBAI

M/s Flag Telecom Group Limited (Erstwhile FLAG Limited) (FLAG) , Versus Dy. Director of Income Tax

Standby maintenance revenues earned under the Construction and Maintenance Agreement (C&MA) from VSNL - whether taxable in India as Fees for Technical Services ( FTS ) under section 9(1)(vii) - Held that - It is not in dispute that the standby charge.....

2015 (6) TMI 604 - ITAT KOLKATA

Shri Som Datt, C/o. A.S. Gupta & Co. Versus Assistant Commissioner of Income Tax, Circle-27, Kolkata

Remittance from outside India - revenue v/s capital receipt - onus to prove - whether a sum received by the assessee from White Label Trust which was constituted under the laws of the Island of Jersey on 20.07.1993 by making ANZ Grindlays Trust Corpo.....

2015 (6) TMI 419 - ITAT MUMBAI

Idea Cellular Limited Versus Asst. Director of Income Tax (International Taxation) – 3 (1) , Mumbai

TDS liability u/s 195 - Payment towards Arranger s fee payable to HSBC, Hongkong - whether such a fees paid to the arranger can be termed as interest within the meaning of section 2(28A) or fees for technical services for service within the meaning o.....

2015 (6) TMI 423 - ITAT MUMBAI

M/s. Lloyd’s Register Asia (India Branch Office) Versus The Asst. CIT 8 (3) (OSD) , Mumbai

Payment of license fees and management services - Whether are in the nature of head office expenses with the ambit of section 44C? - assessee here is an Indian branch of UK based, Lloyd s Register Asia, which in turn is a subsidiary of a holding comp.....

2015 (6) TMI 765 - ITAT DELHI

Hyundai Heavy Industries Co. Ltd. C/o. M/s. Hemant Arora & Co. Versus ADIT, International Taxation, Dehradun.

Existence of fixed place PE - fixed place PE in Mumbai treating its liaison office as such for the purpose of taxing royalties received from Hyundai Construction Equipment India (P) Ltd. (HCEIPL) - Held that - The authorities below has simply followe.....

2015 (6) TMI 459 - ITAT HYDERABAD

The Asst. Director of Income Tax (Intl. Taxn) -I, HYDERABAD and others Versus M/s. Locuz Enterprise Solutions Ltd., HYDERABAD

Non deduction of TDS u/s. 195 demand raised u/s. 201(1) and 201(1A) - whether payment made by assessee to the foreign company not being in the nature of royalty ? - CIT(A) deleted disallowance made u/s. 40(a)(i) - Held that - On going through the fac.....

2015 (6) TMI 451 - ITAT MUMBAI

The ITO-10 (1) (1) , Mumbai and others Versus M/s. Grid Consultants Pvt. Ltd., Mumbai and others

Reopening of assessment - payment of royalty questioned - CIT(A) deleted reopening - Held that - the assessee has furnished break-up of sales and royalty agreement inter alia with other details during the course of the original assessment proceedings.....

2015 (6) TMI 10 - DELHI HIGH COURT

Commissioner of Income Tax-IV Versus M/s. Grupism P. Ltd.

Technical service in terms of Second Explanation to Section 9 (1) (vii) read with Section 194J - payment incurred by the assessee to the UAE concerns - whether the non-resident was providing consultancy services? - Held that - In the transaction betw.....

2015 (5) TMI 873 - DELHI HIGH COURT

Director of Income Tax- Delhi Versus M/s. Lufthansa Cargo India

Liability to deduct tds - agreements between the assessee and non-residents are not fee for technical services within the meaning of Section 9(1)(vii) so as to oblige the assessee to deduct tax at source under Section 195 as held by ITAT - Held that .....

2015 (5) TMI 816 - ITAT DELHI

Pride Offshore International LLC (presently known as Ensco Offshore International Taxation, International LLC) , Versus Addl. DIT Aayakar Bhawan, New Delhi

Eligibility for benefit of section 44BB denied - AO treated the payment received by the assessee from leasing of oil drilling rig as royalty as per Article 12 of India- USA DTAT - Held that - There is no dispute that the contract entered into by the .....

2015 (6) TMI 487 - ITAT DELHI

ADIT, International Taxation Versus TDI Brooks Intl. Inc. C/o. Nangia & Co.

Services for geophysical and geological interpretation of 3D and 2D seismic data - Whether are in the nature of fees for technical services (FTS) or should fall under sec. 44BB of the Act? - Held that - In the present case, there is no dispute that t.....

2015 (5) TMI 829 - DELHI HIGH COURT


Reopening of assessment - CIT (Appeals) did not offer any opportunity to the assessee to make submissions with respect to the materials obtained from the survey and unilaterally rendered findings - Held that - Having primarily recorded that the CIT (.....

2015 (5) TMI 726 - ITAT DELHI

Aspect Software Inc. Versus ADIT, Circle 1 (1) , International Taxation, New Delhi

Revenue earned from supply of software taxed as Royalty - DTAA between India and USA - Held that - Respectfully following the decision of Ericsson A.B. (2011 (12) TMI 91 - Delhi High Court) and Infrasoft Ltd. (supra), we hold that the consideration r.....

2015 (6) TMI 602 - ITAT HYDERABAD

CYIENT Ltd. Versus Deputy Commissioner of Income-tax Officer, Circle -2 (1) , Hyderabad

Disallowance of payment towards consultancy charges by determining Arm s Length Price (ALP) at Nil - Held that - In the instant case, the UK and USA subsidiaries did only contractual work parcelled out to it whose results were given to clients direct.....

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