Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Bid Services Division ( Mauritius ) Ltd , in Re ( 2020) 275 Taxman. 244/ 114 taxmann.com 434 ( AAR) (Mum)

S. 45 : Capital gains – Sale of shares – Joint venture in India – Shell company – Selling part of share holding – Liable to tax in India – Inter -passing was to avoid tax in India- DTAA- India – Mauritius [ Art, 13(4)]

Becton Dickinson ( Mauritius) Ltd , In re ( 2019) 110 taxmann.com 291 ( AAR) ( Delhi )

S. 45 : Capital gains – Sale of shares – BD Mauritius – Not taxable in India – DTAA-India – Mauritius [ Art, 13]

CIT (IT) v. Intelsat Corporation ( 2020) 113 taxmann.com 596 ( Delhi ) (HC) Editorial: SLP is granted to the revenue , CIT (IT) v. Intelsat Corporation ( 2020) 113 taxmann.com 597 / 269 Taxman 369 (SC)

S. 9(1(vi) : Income deemed to accrue or arise in India – Royalty – Right to use scientific or commercial equipment – Not royalty -Not liable to tax – DTAA- India – USA [ Art. 12(3) ]

CIT(IT) v. Intelsat Corpn .( 2020) 119 taxmann.com 282 ( Delhi) (HC) Editorial: SLP is granted to the revenue , CIT(IT) v. Intelsat Corpn .( 2020) 274 Taxation 216/ 119 taxmann.com 283 (SC)

S. 9(1(vi) : Income deemed to accrue or arise in India – Royalty – Satellite communication services – Not taxable in India- DTAA-India -USA [ Art. 12 ]

CIT(IT) v. WNS Global Services ( UK) Ltd ( 2020) 117 taxmann.com 143 ( Bom) (HC) Editorial: SLP of revenue is dismissed , CIT v. WNS Global Services ( UK) Ltd ( 2020) 272 Taxman 431 / 117 taxmann.com 144 (SC)

S. 9(1)(i) : Income deemed to accrue or arise in India – Business income – Royalty -Lease line charges -Reimbursement – Not liable to be assessed as business income or royalty- DTAA-India -UK . [ S.9(1)(vi), Art, 7 ,12 ]

Infineon Technologies India ( P) Ltd v .Dy CIT (2019) 112 taxmann.com 401 ( Karn) (HC) Editorial : SLP is granted Infineon Technologies India ( P) Ltd v .Dy CIT ( 2020) 269 Taxman 52 / 113 taxmmann.com 167 (SC)

S. 9(1)(vi) : Income deemed to accrue or arise in India – Royalty – Import of software -Held to be royalty .

CIT ( IT) v. Bently Nevada LLC ( 2020) 114 taxmann.com 101 ( Delhi ) (HC) Editorial: SLP of revenue is dismissed CIT ( IT) v. Bently Nevada LLC ( 2020) 270 Taxman 95 / 114 taxmann.com 102 (SC)

S. 9(1)(vi) : Income deemed to accrue or arise in India – Royalty – Licence embedded software – Not royalty – Assessable as business income [ S.28(i) ]

Intel Technology India (P) Ltd v .CIT (IT) ( 2020) 121 taxmann.com 130 (SC)

S. 9(1)(vi) : Income deemed to accrue or arise in India – Royalty – High Court has not decided on merit – Matter remanded- OECD Model Convention . [ Art, 12 ]

CIT v. United India Insurance Co ( 2019) 111 taxmann.com 217 (Mad) (HC) Editorial: SLP is granted to the revenue , CIT v. United India Insurance Co ( 2020) 117 taxmann.com 849/ 273 Taxman 187 SC)

S. 9(1)(i): Income deemed to accrue or arise in India – Business connection – Survey fees paid outside India –Service rendered outside India – Not liable to deduct tax at source [ S.195 ]

Paraminder Singh Kalra v. CIT (2020) 429 ITR 577/196 DTR 433/ (2021) 318 CTR 211 / 279 Taxman 316(Delhi)(HC)

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Trail for more than one offence-Offences and Prosecution-Undisclosed foreign asset-Three different complaints based on same transaction- Single prosecution to be conducted. [Code of Criminal Procedure, 1973, S.220,300, Constitution of India, Art .20(3), Indian Penal Code, S.71, General Clauses Act, S.26]