Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Capital gain computation - determination of holding...     TaxTMI    Validity of Referring the matter to DVO - Additions...     TaxTMI    Refund of IGST on goods exported - The High court...     TaxTMI    Service of Notices after cancellation of GST...     TaxTMI    Unexplained cash credit u/s 68 - onus to prove...     TaxTMI    Validity of Show Cause Notice and the consequential...     TaxTMI    Regular Approval u/s 80G(5) - Constitutional...     TaxTMI    Settlement applications u/s 245C (1) - “full and...     TaxTMI    Attachment order - SCN was not uploaded on the...     TaxTMI    Condonation of delay in filing returns - due to...     TaxTMI    Carry forward of excess payment of tax as ITC for...     TaxTMI    Refund of service tax on Ocean Freight - Precedents...     TaxTMI    Violation of principles of natural justice -...     TaxTMI    Quantification of pre-deposit of 20% before filing...     TaxTMI    Validity of action taken by the GST officers in...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Income deemed to accrue or arise in India - “Live” Feed or ...

Income Tax

January 5, 2023

Income deemed to accrue or arise in India - “Live” Feed or “modified” Feed - Allocation/apportionment of the Licensee Fee income - receipts from Set Setellite Singapore Pte. Ltd. (SET) - benefit of India Singapore Tax Treaty - 25% of Licensee Fee is fair estimation of the Licensee Fee attributable to the Non-Live Exhibitions and recorded content in “Live” Feed. There is no material placed on record by both the sides to arrive at the more precise or better estimation/apportionment. - AT

View Source

 

← Previous Next →

 

You may also like:

  1. Income deemed to accrue or arise in India - business connection in India - Permanent Establishment (PE) in India - As assessee submits that during the assessment year...

  2. Taxability of foreign income in India - use of Virtual Voice Network (VVN) - Income deemed to accrue or arise in India - PE in India - The grounds of the Revenue were...

  3. Income deemed to accrue or arise in India - TSIS Service Fee received - The term ‘Royalty’ is not as widely defined in India France DTAA as in the India Singapore DTAA,...

  4. Income deemed to accrue or arise in India - Clause wise scheme and arrangement of various activities - Section 9

  5. Income deemed to accrue or arise in India - Fee for Technical Services (FTS)/ Fee for Included Services (FIS) - the services provided by the assessee under the marketing...

  6. Income deemed to accrue or arise in India - Section 9 of the Income-tax Act, 1961 as amended

  7. TDS liability u/s 195 - Income accrued in India - fees for technical services - thus Solutions provided by the Applicant without human intervention cannot be treated as...

  8. Income deemed to accrue or arise in India - interest income - In these years, the interest income has accrued on the deposits kept by the assessees in HSBC bank, Geneva...

  9. Income Accrue or arise in India - FTS - the ultimate delivery of the software was outside India - Since there is no dispute that the services were rendered outside India...

  10. Income deemed to accrue or arise in India - fee for grant of software license cannot be taxed in India. Since we have held that the subject transaction of receipt of...

 

Quick Updates:Latest Updates

F: Section 73(11)
N: Amendment in Notification No. CCT/26-2/2018-19/64/1825 dated the 25th ...
N: Seeks to rescind Notification No. S.O. 261 dated the 05th October 202
F: Section 16(4)
N: Seeks to extend the due date for filing FORM GSTR-1 for the month of M...
N: Seeks to extend the timeline under section 148 of the Rajasthan Goods ...
F: Registration-Another State
F: composition dealer
F: assessment order passed under section 74 of the CGSt Act in place of u...
N: Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 t...
N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...
N: Export of Onions (under HS Code 07031019) to Sri Lanka and UAE.
N: Imposition of Port restrictions on supply of Prohibited/Restricted ess...
A: Optimizing Efficiency: The Crucial Role of Integrating Inventory Accou...
A: REPAYMENT PLAN IN INSOLVENCY RESOLUTION PROCESS OF PERSONAL GUARANTORS...
A: If an Assessee deposits all taxes, interest, etc. and complies with ot...
H: Condonation of delay in filing an appeal before the Appellate Authorit...
H: Seeking reimbursement of GST amount paid by the petitioner - Interpret...
H: Validity of assessment order - SCN as also the assessment order have n...
H: Characterization of receipt - amount received by the appellant upon re...
H: Reopening of assessment - reasons to believe - On the issue of disclos...
H: Revision petition u/s 264 by assessee - Claiming to act as a collectio...
H: Exemption u/s 11 - Charitable activity u/s 2(15) - Commercial activity...
H: Addition u/s 68 - the Tribunal noted the extensive documentary evidenc...
H: Royalty receipts - income deemed to accrue or arise in India - assesse...
H: Speculative loss or not - Determine the nature of losses on forward fo...
H: Unexplained investment u/s 69 - The tribunal closely examined the addi...
H: Addition u/s 56(2)(vii)(b) - transfer under gift deed - family settlem...
H: Royalty receipt - transfer of right to use a computer software - The J...
H: TDS u/s 194C - payments of purchase to various vendors - Non deduction...