taxcaselaw.com - Page 24 of 1370

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

Avijit Das / May 24, 2018

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 & […]

Sec. 245Q, Sec. 2(24), Sec. 2(24)(iii), Sec. 28(iii)

AAR : The representative/liaison office (LO) proposed to be established by IZA in India would be liable to income-tax in India under the provisions of the Act or the provisions of Double Taxation Avoidance agreement between India and Belgium (‘India -Belgium DTAA’’)

Avijit Das / May 24, 2018

Authority Of Advance Rulings International Zinc Association In Re Section 245Q(1), 28(iii), 2(24)(iii) R.S. Shukla, In-Chargechairman & Ashutosh Chandra, Member

Section 271D, Sec. 269SS

Delhi H.C : The amount in issue was not a loan within the meaning of Section 269SS of the Act

Avijit Das / May 24, 2018

High Court Of Delhi CIT vs. Pawan Kumar Jain Sanjiv Khanna & Chander Shekhar, JJ. Section 271D, 269SS Asst. Year

Section 80-IA, Section 80-IB, Section 80-IC

S.C : The petitioner was not entitled to deduction under Section 80-IC of the Act by virtue of provision sub-section (6), when the same was not even applicable to the petitioner

Avijit Das / May 18, 2018

Supreme Court Of India Mahabir Industries vs. Pr.CIT A. K. Sikri & Ashok Bhushan, JJ. Section 80-IA, 80-IC, 80-IB Asst.

Sec. 260A, Section 147

Uttarakhand H.C : Application seeking condonation of delay of 653 days by way of abundant caution so that, in case if the court finds that there is delay in filing the appeal, an order may be passed condoning the delay.

Avijit Das / May 17, 2018

High Court Of Uttarakhand Director Of Income Tax (International Taxation) vs. Hyundai Heavy Industries Co. Ltd. Section 260A, 147 Asst.

Income Tax Case Laws, Sec. 12AA, Section 80G

Punjab & Haryana H.C : The Hon’ble ITAT is right in granting approval u/s 80G of the Act to the as essee, ignoring the fact that the pooja expenses incurred by the assessee were in violation of section 80G(5B) of the Income Tax Act, 1961

Avijit Das / May 16, 2018

High Court Of Punjab & Haryana CIT (Exemption) vs. Sant Girdhar Anand Parmhans Sant Ashram Section 12AA, 80G, 80G(5)(vi) Asst.

Income Tax Case Laws

Calcutta H.C : The additional expenses incurred by the assessee for restructuring its business should have been reckoned to be a capital expenditure

Avijit Das / May 15, 2018

High Court Of Calcutta Pr.CIT vs. Akzo Noble India Ltd. Sanjib Banerjee & Abhijit Gangopadhyay, JJ. GA No. 3388 of

Section 80-IB, Sec. 260A

Delhi H.C : Whether the reckoning of balconies raised in respect of housing development that resulted in each unit exceeding 1000 sq. ft. is entitled to the relief under Section 80IB(10)(c)

Avijit Das / May 15, 2018

High Court Of Delhi Pr.CIT vs. Padmini Infrastructure (P) Ltd. Section 80IB(10)(c), 260A S. Ravindra Bhat & A. K. Chawla,

Section 263, Income Tax Case Laws

Calcutta H.C : The propriety of the Appellate Tribunal reversing an order passed under Section 263

Avijit Das / May 15, 2018

High Court Of Calcutta Pr. CIT vs. Anjali Jewellwers (Pvt) Ltd. Sanjib Banerjee & Abhijit Gangopadhyay, JJ. Section 263 GA

Income Tax Case Laws, Sec. 194A, Sec. 201(1A), Section 145, Section 201

Punjab & Haryana H.C : The payment @ 12% per annum of the amount of compensation paid and recorded as interest in the “Award of Compensation” of the Punjab Government is enhanced/additional compensation ignoring the facts that initial notification was published on 22.4.2010 and competent authority/DFCCIL-cum-district Revenue Officer announced award on 27.2.2012. Thus payment @ 12% has been given for delay in payment which is clearly in the nature of interest

Avijit Das / May 10, 2018

High Court Of Punjab & Haryana CIT (TDS) vs. Dedicated Freight Corridor Corporation Limited Section 145A, 194A, 201(1A) and Section