Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Taxability in India - “slot hire charges” received by the ...

Income Tax

January 20, 2017

Taxability in India - “slot hire charges” received by the assessee - The DRP has grossly erred in not reading the order of AAR properly which has caused undue hardship of the assessee. The order of the AAR had attained finality. - AT

View Source

 


 

You may also like:

  1. Article 8 of DTAA between India and Germany - Reference to DRP - Pooling/slot arrangements - Permanent Establishment (PE) - Feeder services - operation of ships in...

  2. The hire charges received by the assessee under the hire purchase agreement is an interest on loan and liable to tax under Interest Tax Act, 1974 - HC

  3. India-UK DTAA - income on account of slot chartering - taxable u/s 44 B OR 28 to 43 - Article 9 of the Indo-U.K. DTAA includes slot charters/slot hire agreements as...

  4. Rejection of refund claim - Commissioner of Appeals and also the Tribunal have both grossly erred in not looking into the additional evidence, which has been produced...

  5. Income on account of slot chartering - u/s 44B - AO has erred in not considering the receipts of the four ships only because details were not provided for, that itself...

  6. Taxability of ex gratia payment received under Exit Option Scheme of State Bank of India - assessee entitled to exemption u/s 10(10C) of the Act - AT

  7. Interest on refund of income tax received by the PE of the assessee - taxability - applicability of Article 12(5) or Article 12(2) of DTAA between India and France - not...

  8. Royalty - Taxability of receipts on hire of vessel on time charter basis - as the assessee had received charges on account of time charter services rendered by its...

  9. Deduction u/s 80IA - eligible profit - Interest received from employees - the equipment hire charges would not be entitled to special deduction u/s 80I of the Act - AT

  10. Income accrued in India - Shipping income earned in India - India Singapore DTAA - income is exempt in the singapore - AO has made an attempt to deny the benefit of...

 

Quick Updates:Latest Updates