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Income Tax Case Laws - Section: 9

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Cases for Section: 9
Showing 1 to 15 of 1233 Records
 
  • 2016 (7) TMI 744 - ITAT MUMBAI

    Taxability of income in India - PE in India - business connection in India - Chargeability of income under section 44B - India-Singapore DTAA - Held that - As decided in assessee c... ... ...


  • 2016 (7) TMI 712 - ITAT MUMBAI

    Guarantee commission receipt - taxability in India - Held that - As decided in assessee;s own case for Assessment Year 2009-10 guarantee commission earned by the assessee from the ... ... ...


  • 2016 (7) TMI 698 - ITAT MUMBAI

    PE in India - Indo-US Treaty - addition made being a profit margin of 5 of the sale made by the assessee in India - Held that - As decided in assessee s own case for the assessment... ... ...


  • 2016 (7) TMI 762 - DELHI HIGH COURT

    Sale of pre-packaged software - royalty or fee for technical services - whether not taxable as business income? - Held that - It is not in dispute that Article 12 (3) of the Double... ... ...


  • 2016 (7) TMI 562 - ITAT MUMBAI

    TDS u/s 195 - non deduction of tax at source on payment to Centre for Investment and Business Advisory, Indonesia as fees for technical services (FTS) under section 9(1)(vii) - Dis... ... ...


  • 2016 (7) TMI 567 - ITAT MUMBAI

    TDS u/s 195 - professional fees paid outside India without deduction of tax at source - disallowance u/s 40(a)(i) - PE existence - Held that - From the details on record there is n... ... ...


  • 2016 (7) TMI 580 - ITAT KOLKATA

    TDS u/s 195 - whether the payments made by the assessee to its foreign subsidiaries would fall under the ambit of fees for technical services as per the DTAA - PE in India - Held t... ... ...


  • 2016 (7) TMI 460 - ITAT MUMBAI

    Taxability in India - capital gain arising on the sale of immovable property in Colombo, Sri Lanka - DTAA - Held that - The income of the assessee earned on capital gains on sale o... ... ...


  • 2016 (6) TMI 889 - ITAT CHENNAI

    TDS u/s 195 - applicability of provisions of Sec. 201(1) and 201(1A) - assessee purchased software from two nonresidents companies being in Singapore and Australia and made payment... ... ...


  • 2016 (6) TMI 891 - ITAT MUMBAI

    TDS u/s 194J OR 194C - Fees for technical services - TDS on enrollment expenses and AMC charges - TDs on payment for interconnect/port access charges - Held that - Fees for technic... ... ...


  • 2016 (6) TMI 728 - ITAT MUMBAI

    TDS u/s 195 - non tds deduction - PE in India - maintainability of appeal - appealable order u/s 246A - whether CIT(A) has erred in adjudicating the appeal filed by M/s Abu Dhabi S... ... ...


  • 2016 (6) TMI 137 - DELHI HIGH COURT

    Royalty receipt - assessment under Section 9(1) (vi) of the Act or under Article 12 of the DTAA - existence of PE in India - Re-characterization of contract - Held that - The clau... ... ...


  • 2016 (6) TMI 329 - ITAT DELHI

    Attribution of profits to the PE in India in respect of hardware components of the telecom equipments and the mobile handsets as business profits under article 7 of the Indo-China ... ... ...


  • 2016 (6) TMI 98 - ITAT CHANDIGARH

    Disallowance of interest paid up by applying the provisions of section 36(1)(iii) - Held that - In the present case, there is no dispute about the fact that the amounts have been a... ... ...


  • 2016 (6) TMI 96 - ITAT MUMBAI

    Royalty - Existence of Permanent Establishment in India - TDS liability - software purchase - DTAA - payment made to M/s. Paradigm Geophysical Pty.Ltd., Australia (Paradigm) for su... ... ...


 
   
 
 
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