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HC - Sec. 194I applicable to hotel room tariffs.
Apeejay Surrendera Park Hotels Ltd. and ANR, Federation of Hotel and Restaurant Associations of India and ORS Vs Union of India
(2016) TaxCorp(LJ) 10030 (HC-DELHI) · Section. 194I
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No exemption to Indian National Congress for violating the conditions set out in Sec. 13A.
CIT. vs. Indian National Congress
(2016) TaxCorp(LJ) 10029 (HC-DELHI) · Section. 13A
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ITAT - Wealth tax to be levied on an urban land even though the land was part of the JDA.
Triad Resorts & Hotels P. Ltd. V. WTO
(2016) TaxCorp(LJ) 10028 (ITAT-BANGALORE)
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HC - Even though contractor had sub-contracted majority work, still TDS credit will be available to contractor.
IVRCL- KBL(JV) Vs. ACIT
(2016) TaxCorp(LJ) 10027 (HC-AP)
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HC - No TDS u/s 195 on fees paid by a non-resident bank to non-resident sub-arrangers as the same not taxable as FTS.
Credit Lyonnais Vs. DIT
(2016) TaxCorp(LJ) 10026 (HC-BOMBAY)
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ITAT - Even though India operations of a UK company were discontinued, yet set-off of business loss relatable to its India operations allowed against other income.
ADIT. Vs. Lloyds Register U.K.
(2016) TaxCorp(LJ) 10025 (ITAT-MUMBAI) · Section. 71
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ITAT (SB) - Transfer of carbon credits is a taxable receipt. Dissent from Hyderabad bench ruling in My Home Power case.
Kalpataru Power Transmission Ltd. vs. DCIT
(2016) TaxCorp(LJ) 10024 (ITAT-AHMEDABAD)
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ITAT - Amount received by a US company upon entering into contract with Indian company for setting up of power plant in India, not FIS under India-USA DTAA.
Raytheon Ebasco Overseas Ltd. vs. DCIT
(2016) TaxCorp(LJ) 10023 (ITAT-MUMBAI)
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ITAT - Amount received by a Singaporean company from its AE was in the nature of discounting charges and not interest u/s 2(28A).
Cargill Financial Services Asia Pte Ltd. Vs. Asstt. Director of Income-tax
(2016) TaxCorp(LJ) 10022 (ITAT-DELHI)
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ITAT - For making Sec 54EC capital-gains investment, sale-deed execution date is relevant and not consideration-receipt date.
Harikrishna R Vs. ITO
(2016) TaxCorp(LJ) 10021 (ITAT-BANGALORE) · Section. 54EC
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ITAT - Inter-connect Usage Charges by Bharti to Foreign Telecom Operators neither 'royalty' nor 'FTS' u/s 9(1)(vi)/(vii). Sec 195 TDS not applicable.
Bharti Airtel Limited vs. ITO
(2016) TaxCorp(LJ) 10020 (ITAT-DELHI) · Section. 9
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SC - SLP Dismissed - HC was justified in quashing ITAT order which had held that no addition could be made in the block assessment proceedings in case of assessees for want of undisclosed income.
Shibu Soren vs. CIT
(2016) TaxCorp(LJ) 10019 (SC)
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ITAT - 100 % stay of demand granted to assessee (a Singaporean company) till disposal of appeal relying on 1969-CBDT instruction.
Dimension Data Asia Pacific Pte. Ltd. V. DCIT
(2016) TaxCorp(LJ) 10018 (ITAT-MUMBAI)
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HC - Sec 40(a)(ia) disallowance justified for TDS default on rent, professional charges and contractual payments to transporters made by assessee. Reliance on Vector Shipping ruling by ITAT not correct.
Ryatar Sahakari Sakkare Karkhane Niyamit vs. ACIT & Others
(2016) TaxCorp(LJ) 10017 (HC-KARNATAKA) · Section. 40(a)(ia)
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ITAT - No TDS u/s 195 for licence-fees paid by to foreign entities in USA and UK towards dataset as it does not amount to royalty under respective DTAAs.
GVK Oil & Gas Limited Vs. ADIT
(2016) TaxCorp(LJ) 10016 (ITAT-HYDERABAD)
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ITAT - Software sale by an India branch of a UK company to Indian customers is business receipts and not royalty under Article 13 of India-UK DTAA.
Datamine International Ltd. vs. ADIT
(2016) TaxCorp(LJ) 10015 (ITAT-DELHI) · Section. 9
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ITAT - Where a method has been prescribed by the legislature, that method alone shall be followed for computation of FMV u/s Sec 56(2)(viia).
Medplus Health Services P. Ltd. V ITO
(2016) TaxCorp(LJ) 10014 (ITAT-HYDERABAD) · Section 56(2)(viia)
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ITAT - Contract revenue to a Norwegian company on account of crew provision services on leased vessel is taxable in India.
Siem Offshore Crewing AS Vs ADIT
(2016) TaxCorp(LJ) 10013 (ITAT-DELHI) · Section 44BB
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ITAT - Compensation to tenants towards alternative accommodation not in the nature of 'rent'. No TDS u/s 194I.
Sahana Dwellers Pvt. Ltd. vs. ITO
(2016) TaxCorp(LJ) 10012 (ITAT-MUMBAI) · Section 194I
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S. 9(1)(vii)/ Article 12: “Startup services”, though technical in nature, are not assessable as “fees for technical services” u/s 9(1)(vii) if they do not involve any “construction, assembly mining or like projects”. The services are also not taxable under Article 12 as they do not “make available” technical knowledge
Raytheon Ebasco Overseas Ltd vs. DCIT
(2016) TaxCorp(LJ) 10011 (ITAT-MUMBAI) · Section 9(1)(vii)
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