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Sec. 40(a)(i)

Sec. 40(a)(i), Sec. 9(1)(Vii), Section 190

Madras H.C : Whether commission paid by an exporter to a non-resident agent and/or a foreign agent for service provided outside India for procuring orders is taxable in India ?

Avijit Das / June 14, 2018

High Court Of Madras Evolv Clothing Company Pvt. Ltd. vs. Assistant Commissioner Of Income Tax Section 40(a)(i), 9(1)(vii), 190, 191 […]

Sec. 40(a)(i), Section 195

Delhi H.C : Duty drawback had not accrued and become payable to the assessee and cannot be included in the Taxable income of the assessee for the Assessment Year 1999-2000

Avijit Das / December 7, 2017

High Court Of Delhi CIT vs. Maruti Suzuki India Ltd. Section 40(a)(i), 195(1) Asst. Year 1999-2000 S. Muralidhar & Prathiba

Sec. 40(a)(i), Section 40

S.C : Whether the provisions of Section 40(a)(ia) shall be attracted when the amount is not ‘payable’ to a contractor or sub-contractor but has been actually paid?

Avijit Das / May 3, 2017

Supreme Court Of India Palam Gas Service vs. CIT Section 40(a)(ia) A.K. Sikri And Ashok Bhushan, JJ. Civil Appeal No.

Sec. 40(a)(i), Sec. 194A, Sec. 36(1)(iii), Section 147

Gujarat H.C : Where during assessment, Assessing Officer had examined entire claim of interest expenditure incurred in respect of Deep Discount Bonds and concluded said claim as not valid, he could reopen assessment taking ground that expenditure was disallowable for non-deduction of tax at source

Avijit Das / August 30, 2016

High Court Of Gujarat Nirma Ltd. vs. DCIT, Circle-5 SectionÂ : 40(a)(ia), 36(1)(iii), 194A and 147 Assessment Year : 2005-06

Section 9, Sec. 10(15A), Sec. 37(1), Sec. 40(a)(i), Section 14A, Section 43B, Section 68

Delhi H.C : The Assessee could be regarded as Assessee in default for failing to deduct tax at source in respect of payments made to AAR Aviation Trading Inc as required under Section 195

Avijit Das / November 4, 2015

High Court Of Delhi Jet Lite (India) Ltd. vs. CITâ€“XVI Assessment Years : 1995-96 To 1999-2000 Section : 9, 10(15A),

Income Tax Case Laws, Sec. 40(a)(i), Section 40

Gujarat H.C : The petitioner has prayed to quash and set aside the impugned notice under section 148 of the Income Tax Act (for short “the Act”) dated 27.3.2014 issued by the respondent herein, by which the assessment for AY 2009-2010 is sought to be reopened in exercise of powers under section 147

Avijit Das / April 29, 2015

High Court Of Gujarat Sai Consulting Engineers (P.) Ltd. vs. DCIT-Circle 4(1) Section 40(a)(i) Assessment year 2009-10 M.R. Shah And

Section 9, Sec. 40(a)(i), Section 147, Section 195

Bombay H.C : There was any failure on part of assessee to provide all material facts, jurisdictional requirement for carrying out reassessment, after expiry of period of four years, was not fulfilled

Avijit Das / October 13, 2014

High Court Of Bombay Tao Publishing (P.) Ltd. vs. DCIT, Circle-7, Pune Section : 9, 40(a)(i), 195 And 147 Assessment

Section 9, Sec. 40(a)(i), Section 195

Madras H.C : Service rendered by non-resident agent could at best be called as a service for completion of export commitment and would not fall within definition of fees for technical services

Avijit Das / July 22, 2014

High Court Of Madras CIT, Chennai Vs. Faizan Shoes (P.) Ltd. Section 9, 40(a)(i) And 195 Assessment Year 2009-10 R.

Sec. 194H, Sec. 40(a)(i)

Bombay H.C : Where assessee offered incentive to distributors/stockists on meeting of sales target on principal to principal basis, that incentive could not be treated as commission payment under section 194H

Avijit Das / April 1, 2014

High Court Of Bombay CIT vs. Intervet India (P.) Ltd. Assessment Year : 2005-06 Section : 194H, 40(a)(i) S.C. Dharmadhikari

Section 4, Sec. 40(a)(i), Section 195

Delhi H.C : Where export commission were paid outside India to Non-resident prior to applicability of Circular No. 7 of 2009, same was not chargeable to tax in India under section 9(1)(vii)

Avijit Das / September 23, 2013

High Court Of Delhi CIT-I Vs. Angelique International Ltd. Assessment Year : 2009-10 Section : 9, 195, 40(a)(i) Sanjiv Khanna

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