Category: Section 9

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 ?

High Court Of Madras Evolv Clothing Company Pvt. Ltd. vs. Assistant Commissioner Of Income Tax Section 40(a)(i), 9(1)(vii), 190, 191 Asst. Year 2009-2010 Indira Banerjee, CJ & M. Sundar, J. Tax Case (Appeal) No. 572 of 2013 14th June, 2018 Counsel appeared: Nalini Chidambaram Senior Counsel, C. Uma for the Appellant.: Karthik Ranganathan for the Respondent …

AAR : Based on the nature of business support/ marketing support activities proposed to be undertaken by the Indian affiliate entity viz. Aramco Asia India Private Limited (hereinafter “Aramco India”), as listed in the Statement of relevant facts (Annexure III), would Aramco India create a Permanent Establishment (“PE”) for the Applicant in India under Article 5 of Double Taxation Avoidance Agreement between India and Kingdom of Saudi Arabia (hereinafter “India-Saudi Arabia DTAA”), where such activities of Aramco India are duly compensated on an Arm’s Length basis in accordance with the Indian transfer pricing laws and regulations

Authority Of Advance Rulings Saudi Arabian Oil Company In Re Section 245Q(1), 9(1)(b) R S Shukla, In-Charge Chairman & Ashutosh Chandra, Member (Revenue) AAR No. 25 of 2016 31st May, 2018 Counsel appeared: S. Ganesh, Sr. Advocate Shatanik Chakraborty, Advocate Akhil Sambhar, CA Mr. Vinay Aggarwal, CA for the Applicant.: Kavita Pandey, CIT (DR) Sanjay Pandey, …

AAR : Payments received by the Applicant from the Indian hotel owner for provision of global reservation services (‘GRS’) would be chargeable to tax in India as ‘Fees for Technical Services’or ‘Royalty’under the provisions of section 9(1)(vi) / 9(1)(vii) of the Income tax Act, 1961 (“the Act”) read with provisions of Article 12 of the Double Taxation Avoidance Agreement between India and Luxembourg

Authority Of Advance Rulings FRS Hotel Group (Lux) S.A.R.L. In Re Section 245Q(1), 9(1)(vi), 10.2 R.S. Shukla, In-Charge Chairman & Ashutosh Chandra, Member (Revenue) AAR No 1010 of 2010 24th May, 2018 Counsel Appeared: Nageswar Rao, Advocate Purushottam Anand, Adv. Akanksha Gupta, CA for the Applicant.: G.C. Srivastava, Advocate Kavita Pandey, CIT (DR), AAR Sukh Sagar …

AAR-New Delhi : Where applicant an Indian company entered into two agreements with a French company for offshore equipment supply and for supervision of installation services, no income from offshore supply of equipment would be taxable in India as business connection through supervision on Indian premises later had no connection with this supply

Authority For Advance Rulings, New Delhi Michelin Tamil Nadu Tyres (P.) Ltd., In re Section 9 R.S. Shukla, (In-Charge), Chairman And Ashutosh Chandra, Member Revenue A.A.R. No 1218 Of 2011 December  19, 2017  RULING Ashutosh Chandra, Member Revenue- M/s. Michelin Tamil Nadu Tyres Private Ltd. (MITTPL or the Applicant)has filed the present application on 14 December 2011 …

AAR – NewDelhi : The payments received/to be received by the Applicant for rendering, lighting and searchlight services to the Organizing Committee, Commonwealth Games 2010, Delhi (hereinafter referred to as “ÖCCG”) under the Agreement dated 9th July, 2010 would be taxable in India under the provisions of the Income tax Act, 1961 (“the Act”)

AUTHORITY FOR ADVANCE RULINGS (INCOME TAX), NEW DELHI Production Resource Group, In re Section 9 R.S. SHUKLA, INCHARGE-CHAIRMAN AND ASHUTOSH CHANDRA, MEMBER REVENUE A.A.R. NO 1330 OF 2012 NOVEMBER 8, 2017 RULING Ashutosh Chandra, Member – Production Resource Group (the Applicant), is a company registered in Belgium and is engaged in the business of providing technical …

Gujarat H.C : Where as per tender document, entire amount of bid document fee with GST was required to be deposited at relevant time and petitioner did not deposit bid document which included GST at 18 per cent with tender document, its bid was rightly not considered

High Court Of Gujarat NILA Infrastructure Ltd. vs. Surat Municipal Corpn. Section 9 M.R. Shah And B.N. Karia, JJ. Special Civil Application No. 18236 Of 2017 November 2, 2017 JUDGMENT M.R. Shah, J. – Rule Shri Dhaval Nanavati, learned advocate waives service of notice of Rule on behalf of respondent no.1 and Shri Mahavir Gadhvi, learned …

Delhi H.C : Where assessment was sought to be reopened in case of assessee, a Mauritius based TV program distributor, on ground that subscription fees received by it from Indian AE was taxable under section 9(1)(i) while, in fact, assessee had not conducted any business with ‘AE’ during relevant year, reason for reopening of assessment was invalid

High Court Of Delhi ESS Distribution (Mauritius) S.N.C.E.T Compagnie vs. ACIT, Circle-1(2)(2), International Taxation, New Delhi Section 9, 147, 148 Muralidhar And Prathiba M. Singh, JJ. W.P. (C) Nos. 11968, 11971, 11972 & 12031 Of 2016 October  31, 2017 JUDGMENT Dr. S. Muralidhar, J. – These are four writ petitions under Article 226 of the Constitution of India. …

S.C : Where assessee, foreign company, had entered into contracts with (ONGC) for giving hire of their rig for carrying out oil exploration activities in India, mobilisation fee received by assessee was to be included for computation of deemed profits and gains of business, chargeable to tax under section 44BB

Supreme Court Of India Sedco Forex International Inc. Vs. CIT, Meerut Section 44BB, 5, 9 A. K. Sikri And Ashok Bhushan, Jj. Civil Appeal Nos. 4906 To 4911, 4913 To 4926, 5934, 5935, 8595 Of 2010,5152 To 5155 Of 2011, 2166, 3695 Of 2012,267-268, 2631, 4543, 8627, 8665, 9188 Of 2013, 5005, 6573, 6651 Of 2014,5015, …

S.C : Where Indian subsidiary company only rendered support services which enabled assessees (two American companies) in turn to render services to their clients abroad, this outsourcing work to India would not give rise to a fixed place PE

Supreme Court Of India Assistant Director of Income-tax-1, New Delhi Vs. E-Funds IT Solution Inc. Section  9 Assessment years 2000-01 to 2002-03 and 2004-05 to 2007-08 R.F.Nariman And Sanjay Kishan Kaul, JJ. Civil Appeal Nos. 6082 To 6085, 6087 To 6097, 6099, 6100 To 6104 Of 2015, 2962 Of 2016 & 16958 Of 2017 October  24, …
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