S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Master service agreement (MSA)-Information technology support-Payments for said services could not be assessed as fees for Technical services-DTAA-India-Netherland. [S. 9(1)(vii), Art. 12(4), 13]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Charges for web-hosting, cloud hosting and cloud space rentals being utilised for foreign business-Failure to deduct tax at source-Article 7 of the OECD Model Tax Convention-Matter remanded. [S. 9(1)(i), 9(1)(vi), 195]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Transfer of use or right to use computer-Software was inseparable part of imaging equipment’s/MRI machines sold, payment made to foreign AE on purchase of software would not be in nature of royalty-DTAA-India-Belgium. [Art. 12]
S. 9(1)(v) : Income deemed to accrue or arise in India-Interest-Commercial Convertible Debentures (CCDs)-Transfer pricing-Method of accounting-Interest income can be brought to tax only on satisfying twine conditions of accrual as well as actual receipt-DTAA-India-Mauritius. [S. 4 , 90, 92C, 145, Art, 11(1)]
S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Supply of Microwave transmission equipment’s-Sister concern could not be assessed as Permanent Establishment or Agency PE-DTAA-India-Italy. [Art. 5]
S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Non-Resident-Contract for development of gas fields-Construction activity continued in India for a period of six months only-No Permanent Establishment in India-DTAA-India-Cyprus. [Art. 5(a)(g)]
S. 4 : Charge of income-tax-Hindu undivided family-Capital gain-Individual or HUF-Remanded for fresh decision. [S. 139(5)]
S. 10AA : Special economic zones – Approval – Medallion – Manufacture of gold jewellery – Entitle for exemption .
S. 10A : Free trade zone – Splitting up or reconstruction – Three units at different locations – Approval from Authority of Software Technology Park of India ( STPI) -Entitle to deduction .
S. 10A : Free trade zone – Splitting up or reconstruction – Purchase of new computers -Not owning the land – Site development of software programme – Eligible exemption.