Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Seth RB Moondhra Memorial Charitable Trust. v. CIT (2025) 212 ITD 567 (Jaipur) (Trib.)

S. 11 : Property held for charitable purposes –Accumulation-Deduction was not allowed-Benefit of section 12A in previous and subsequent years, claim of assessee was allowable-Delay of 1672 days in filing appeal before CIT(A) was condoned. [S.11(1)(a),11(5), 12A,143(1)(a), 254(1), R. 17]

ITO v. Yogakshema Trust (2025) 212 ITD 408 (Cochin)(Trib.)

S. 11 : Property held for charitable purposes-Accumulation of income-Object of trust-Exemption allowed [S. 11(2), Form 10]

Indian Institute of Management. v. CIT (E) (2025) 212 ITD 485 (Chd.) (Trib.)

S. 10 (23C): Educational institution-Provisional registration-Rejection of final registration on technical mistake was set aside-Commissioner (E) was to be directed to grant approval as if it was an old Institute, which came into existence prior to 1-4-2021 and was entitled to get approval under clause (iii) of first proviso to clause (23C) of section 10. [S.10(23C) (iii)]

ICF Silver Jubilee Nursery & Primary School. v. DCIT (2025) 212 ITD 72 (Chennai) (Trib.)

S. 10 (23C): Educational institution-Two educational institutions-Each educational institution had earned gross receipts of less than Rs. 1 crore from each school-Income is exempted from tax as per provisions of section 10(23C)(iiiad) of the Act.[S. 10(23C)(iiiad)]

Visteon Corporation v. ACIT (2025) 212 ITD 423 (Chennai)(Trib.)

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-IT support services, maintenance services, etc. to Indian sister concern-Services did not make available technical knowledge, experience, skills, etc.-Not taxable in India-DTAA-India–USA. [S. 9(1)(viib), Art. 12(4)]

Owens Corning (Singapore) (P.) Ltd. v. DCIT (IT) (2025) 212 ITD 110 (Mum) (Trib.)

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Fabrication charges-From its Indian AE for manufacturing glass-Not fees for technical services-DTAA-India-Singapore [Art. 12(4)]

DCIT (IT) v. Murex Southeast Asia (P.) Ltd. (2025) 212 ITD 592 (Mum) (Trib.)

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Singapore based company-Business of providing/sub-licensing software and earned revenue from maintenance services and training services provided to its Indian customers-Income of assessee from rendering said services would not fall within ambit of FTS and was not taxable in India-DTAA-India-Singapore. [S. 9(1)(vi), Art. 12]

American Chemical Society v. DCIT (IT) (2025) 212 ITD 599 (Mum) (Trib.)

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Subscription revenue from Indian customers for providing access to online chemistry databases and from sale of online journals-Not assessable as royalty-DTAA-India-USA [S. 9(1)(vii), 147, 148, Art. 12(3)]

JC Bamford Excavators Ltd. v. ACIT (IT) (2025) 212 ITD 321 (Delhi) (Trib.)

S. 9(1)(iv) : Income deemed to accrue or arise in India – Dividend by Indian company -Domestic company paying dividend distribution tax, only then, domestic company can claim benefit of DTAA, if any- Claim for first time before DRP – Claim cannot be rejected – DTAA -India – UK. [S.115O, 144C, Art. 11]

Kanchanben Maheshbhai Patel. v. ITO (2025) 212 ITD 133 (Surat) (Trib.)

S. 2(14)(iii) : Capital asset-Agricultural land- Distance between municipal limit and agricultural land was to be measured having regard to shortest road distance and not aerial distance- Agricultural land was situated beyond 8 kilometers of municipal limit- Not capital asset eligible for exemption- land sold was not a capital asset under section 2(14), provisions of section 50C would not apply.[S.2(14)(iiib) 45, 50C]