S. 12AA : Procedure for registration-Trust or institution-Violation of provisions of section 13(1)(c)-Rejection of application not erroneous.[S.11, 13(1)(c), 132, 133A]
S. 12AA : Procedure for registration-Trust or institution-Violation of provisions of section 13(1)(c)-Rejection of application not erroneous.[S.11, 13(1)(c), 132, 133A]
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Project-specific technical and consultancy services to an Indian company-Did not satisfy the ‘make available’ clause, did not warrant tax under Article 12(4)(b) of the DTAA between India and the US-DTAA-India-USA. [Art. 12(4)(b)]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Computer software- Sale of conditional access systems and middleware products to Indian customers- Not taxable as royalty-DTAA-India-Switzerland.[art. 12(3)]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for included services- Reviewing risk factor in particular project- Cannot be deemed to accrue or arise in India- DTAA-India-USA.[S.9(1)(vii), art.12]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Computer software- Sale of conditional access systems and middleware products to Indian customers- Not taxable as royalty-SLP dismissed-DTAA-India-Switzerland.[art 12(3)]
S. 4 : Charge of income-tax-Sales tax incentive-Capital receipt-Not chargeable to tax. [S. 260A]
Prohibition of Benami Property Transactions Act, 1988 , Benami Transactions (Prohibition) Amendment Act, 2016 .
S. 2(9) : Benami Transactions- Provisional attachment order – Alternative remedy – Writ petition is dismissed .[ S.24(1), 24(3) , Art. 226 ]
Direct Tax Vivad Se Vishwas Act , 2020.
S. 4 : Filing of declaration -Delay in filing of appeal – Rejection of application by Designated Authority is affirmed .[ IT Act , 271AAB , Art. 226 ]
Direct Tax Vivad se Vishwas Act, 2020 Direct Tax Vivad se Vishwas Act, 2020
S. 3: Declaration- Rejection of declaration — Erroneous determination of tax — Part payment made is not considered – Disabled to file revised Form 3 due to technical glitches on Website – Marginal delay in filing Form 4 attributable to respondents — Department is directed to accept declaration subject to making of payments of tax. [ S. 3, 5(1),5(2) , Art. 226 ]
S. 80IB(10) : Housing projects- Area off residential units should not exceed specified limit — Entitled to deduction — SLP of Revenue is dismissed .[ Art. 136 ]