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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

FTS - the additional amount received from AAI towards ...

Income Tax

April 11, 2018

FTS - the additional amount received from AAI towards installation, commissioning and testing charges is not taxable as FTS within the meaning of Article 12(5) of the India – Netherlands DTAA. The same is not received towards training. - AT

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  1. TDS u/s 194-I or 194J - Amount paid towards Rent and amenities would not fall in the category of Fee for technical services - AT

  2. Corporate guarantee - fee for technical services (FTS) under article 13 of the India France DTAA and section 9(1)(vii) - services of corporate guarantee by the assessee...

  3. Income deemed to accrue or arise in India - amounts received by the assessee from its Indian subsidiary towards IT and SAP charges - the services rendered under IT and...

  4. The expenditure incurred by the assessee towards royalty and fee for technical assistance in pursuance of the licence agreement were revenue expenditure and not capital...

  5. Fee for Technical services - DTAA with Singapore - Section 9(1)(vii) of the Income tax - fee paid for training, in-class teaching and on-line teaching - not taxable - AAR

  6. Payment of upfront fee of Rs.150 crores paid by assessee to “AAI” has created capital assets in the form of license to develop and modernize the Airport - depreciation allowed - AT

  7. Services provided by Agent on behalf of AAI or airport liable to Service tax - SC

  8. Valuation of taxable services - installation and commissioning and works contract services - the adjudicating authority has not recorded any specific finding as to what...

  9. Valuation - technical knowhow, drawing and design fee and engineering services fee, are not includable in the transaction value of the imported goods - AT

  10. Income deemed to accrue or arise in India - shared services - the CIT(A) has failed to appreciate that the year on year rendition of services by the assessee to the...

 

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