Month: May 2015

Delhi H.C : Did the ITAT fall into error in holding that the payment incurred by the assessee to the extent of Rs.94,31,826 to the UAE concerns was not technical service in terms of Second Explanation to Section 9 (1) (vii) read with Section 194J?

High Court Of Delhi CIT-IV vs. Grup ISM (P.) Ltd. Assessment Year : 2004-05 Section : 9, 40(a)(i) S. Ravindra Bhat And R.K. Gauba, JJ. IT Appeal No. 325 Of 2014 May 29, 2015 ORDER S. Ravindra Bhat, J. – The following questions of law were framed by this Court at the time of admission of …

Delhi H.C : the period for which the assessee was in India involuntarily on account of his passport having been impounded is not to be counted for purposes of Section 6(1)(a) of the Income Tax Act so as to hold him entitled to be a non-resident

High Court Of Delhi CIT (C) –I vs. Suresh Nanda Section 6 Assessment Years 2007-08 And 2008-09 S. Ravindra Bhat And R.K. Gauba, JJ. IT Appeal Nos. 715, 722 & 723 Of 2014 C.M. No. 19243 Of 2014 May 27, 2015 ORDER R.K. Gauba, J. – These three appeals under Section 260-A of the Income Tax …

Delhi H.C : Payments made by the assessee to the non- residents are not fee for technical services within the meaning of Section 9(1)(vii) of the Income Tax Act, 1961 so as to oblige the assessee to deduct tax at source under Section 195 of the Act from such payments

High Court Of Delhi Director of Income-tax vs. Lufthansa Cargo India Section 9, 195, 201 S. Ravindra Bhat And R.K. Gauba, JJ. IT Appeal No. 95 Of 2005 May 27, 2015 ORDER 1. The following two questions of law have to be answered in this appeal, under Section 260A of the Income Tax Act, 1961 (hereafter …

Uttarakhand H.C : The interest paid to the assessee on its refund is a business income and therefore it is taxable @ 42% instead of 15% as provided in para 2 of Article 12 of DTAA between India and United Kingdom

High Court Of Uttarakhand B.J. Services Co. Middle East Ltd. vs. Assistant Commissioner Of Income Tax Section 154, 147, 44BB, 251, 245HA, 254, 260A, 28 to 41, 43, 43A, 44D, 42, 115A, 293A Asst. Year 2001-02 K.M. Joseph, C.J. & V.K. Bist, J ITA No. 01 to 4 of 2010 19th May, 2015 Counsel appeared: S.K. …

Delhi H.C : the challenge to the constitutional validity of the third proviso to Section 254(2A) of the Income Tax Act, 1961 (hereinafter referred to as ‘the said Act’)

High Court Of Delhi Pepsi Foods (P.) Ltd. vs. ACIT Section 254 Badar Durrez Ahmed And Sanjeev Sachdeva, JJ. W.P. (C) Nos. 1334 Of 2015 And 1934,1935,2326,2465,3650 & 4280 Of 2014 Cm Nos. 2337 Of 2015 And 4053,4054,4885,5130,7417 & 8604 Of 2014 May 19, 2015 JUDGMENT Badar Durrez Ahmed, J. – These writ petitions are taken …

Delhi H.C : It is also directed against the proceedings pursuant to the said notice culminating in the order dated 19.07.2012 passed by the assessing officer rejecting the objections raised by the petitioner to the initiation of re-assessment proceedings

High Court Of Delhi Lahmeyer Holding GMBH vs. Deputy Director of Income-tax, Circle 3(2) Section 144C Assessment year 2008-09 Badar Durrez Ahmed And Siddharth Mridul, JJ. W.P. (C) No. 7417 Of 2012 CM No. 18979 Of 2012 May 19, 2015 JUDGMENT Relief Sought Badar Durrez Ahmed, J. – This writ petition is directed against the notice …

Delhi H.C :Whether the funding of the interest amount by way of a term loan amounts to actual payment as contemplated by Section 43B of the Income-tax Act, 1961?

High Court Of Delhi CIT, Delhi vs. M.M. Aqua Technologies Ltd. Section : 43B Assessment year : 1996-97 S. Ravindra Bhat And R.K. Gauba, JJ. IT Appeal No.110 Of 2005 May 18, 2015 JUDGMENT S. Ravindra Bhat, J. – The following question of law arises for determination in this appeal: “Whether the funding of the interest …

S.C : Whether Section 80-IB(10)(d) of the Income Tax Act, 1961 applies to a housing project approved before 31.03.2005 but completed on or after 01.04.2005?

Supreme Court Of India CIT-19, Mumbai vs. Sarkar Builders Section 80-IB A.K. Sikri And Rohinton Fali Nariman, JJ. Civil Appeal Nos.4476,4477,4479,4480 To 4493 Of 2015 May 15, 2015 JUDGMENT A.K. Sikri, J. – Leave granted. 2. No doubt the assessees/respondents in all these appeals are different and even assessment years are different. But the question of …
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