Bombay H.C : Charges towards reimbursement of expenses cannot be included in income
High Court Of Bombay Director Of Income-Tax (International Taxation) vs. Krupp Udhe Gmbh Assessment Year : 1998-99 Section : 9, […]
Section 5, Section 9
Section 9
Sec. 9(1)(Vii), Sec. 44BB, Sec. 44DA
AAR : Whether on the stated facts and in law the income derived by Master & Commander AS (M&C) ought to be computed in accordance with the computational mechanism under s. 44BB of the Act ?
Authority For Advance Rulings Wavefield Inseis Asa, In Re Section 9(1)(vii), 44BB, 44DA, 115A P.V. Reddi, J., Chairman; J. Khosla,
Section 90, Section 9
AAR : Whether the amounts received/receivable by Joint Stock Company Foreign Economic Association “Technopromexport” (‘applicant’ or ‘JSC Technopromexport’) from National Thermal Power Corporation Ltd. (‘NTPC’) under Contract No. CS9558-102-2-FC-COA-4520 dt. 25th March 2005 (‘offshore supply contract No. 4520’), for offshore supply of all plant and equipment including mandatory spares are liable to tax in India under the provisions of the IT Act, 1961 (Act) and the Agreement for Avoidance of Double Taxation between India and Russia (‘India-Russia tax treaty’)
Authority For Advance Rulings Joint Stock Company Foreign Economic Association “TECHNOPROMEXPORT”, In Re Section 9, 90, DTAA between India &
Section 9, Sec. 9(1)(i), Section 195, Section 90
AAR : Whether the amount receivable by Laird USA as per the assignment agreement is taxable in India having regard to the provisions of the Act and the Double Taxation Avoidance Agreement between India and USA (‘the DTAA’
Authority For Advance Rulings Laird Technologies India (P) Ltd., In Re Section 9(1)(i), 90, 195, DTAA between India & USA,
Sec. 9(1)(Vii), Section 9
AAR : Whether on the facts and circumstances of the case the amounts received by the applicant outside India from the Public Works Department, Government of Tamil Nadu, are in consideration for the sale of designs and drawings, being a capital asset transferred outside India, and whether such receipts would be liable to tax in India under the provisions of the IT Act, 1961 ?
Authority For Advance Rulings GMP International Gmbh, IN RE Section 9(1)(vii), DTAA between India & Germany, Art. 5, DTAA between
Section 9, Sec. 9(1)(vi), Section 90
AAR : The applicant markets the licensed software products mostly through a distribution channel comprising Value Added Resellers (VAR)
Authority For Advance Rulings Dassault Systems K.K., In Re Section 9(1)(vi), 90, DTAA between India & Japan, Art. 5, DTAA
Sec. 9(1)(vi)
Himachal Pradesh H.C : the payment of 15 million yen equivalent to Rs. 18,13,786 cannot be treated as a royalty under the provisions of s. 9 of the IT Act, 1961 and in allowing remittances without deduction of tax at source
High Court Of Himachal Pradesh CIT vs. Maggronic Devices (P) Ltd. Section 9(1)(vi), 195 Deepak Gupta & V.K. Ahuja, JJ.
Section 9, Sec. 9(1)(Vii), Section 195, Section 246, Section 248
Karnataka H.C : Whether the payments made to REOL attract tax liability under s. 9(1)(vii)(c) r/w Explanation to s. 9(2) of the IT Act and whether the Jindal was obliged to effect TDS in the payments made to REOL under s. 195 of the IT Act ?
High Court Of Karnataka Jindal Thermal Power Co. Ltd. vs. DCIT Section 9(1)(vii)(c), 9(2), Expln, 195, 246(1), 248 Asst. Year
Section 5, Section 9
Delhi H.C : Assessee company was incorporated under laws of US and carried on business of maintaining and operating system for providing electronic global distribution of services to airlines, hotels and tour and cab operators by connecting them to travel agents utilizing a Computerized Reservation System (CRS)
High Court Of Delhi Director Of Income-Tax Vs. Galileo International Inc. Section : 5, 9 A.K. Sikri And Suresh Kait,
Sec. 9(1)(i), Section 195
Karnataka H.C : Whether the Tribunal was justified in holding that the income received by IIT, Chicago from the assessee cannot be treated as an income liable to tax as per the provisions of the Indian IT Act ?
High Court Of Karnataka CIT (International Taxation) & Anr. vs. Illinois Institute Of Technology (India) (P) Ltd. Section 9(1)(i), 195,
