S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fess for technical services-Computer software-Non-resident computer software manufacturers/suppliers-, Consideration for resale/use of computer software through EULAs/distribution agreement-Not payment of royalty for use of copyright in computer software-Not taxable in India-DTAA-India-Netherland-SLP of Revenue is dismissed.[S. 9(1)(vii) Art. 12, Art. 136]
S. 9(1)(iv) : Income deemed to accrue or arise in India-Dividend from JV registered as company under Omani Laws-Tax credit-Method of Eliminating of Double Taxation-Exempt from tax-DTAA-India-Oman [S. 90, 263, Art. 8(bis, 11, 25,]
S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Permanent Establishment-Fixed PE, place of business-Online booking services-15% of income is attributable to Indian operations-Order of Tribunal is reversed-DTAA-India-USA. [S. 260A, Art. 5, 7.]
S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Commission-Payments were made by foreign counter parties-Not liable to be assessed in India-Article 7-OECD Model Convention-SLP dismissed. [Art. 136]
S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Permanent Establishment-Fixed PE, place of business-
-Online booking services-15% of income is attributable to Indian operations-Order of Tribunal is affirmed-Order of High Court reversed-DTAA-India-USA. [Art. 5, 7, Art. 136]
S. 4 : Charge of income-tax-Capital-Income from trading of carbon credits-Capital receipts. [S.28(i)]
S. 4 : Charge of income-tax-Mutuality-Clubs-Interest eraned on deposits-Incomeearned by clubs through its assets and resources, from persons who are not members of clubs-Income is not covered under principle of mutuality and would be liable to be taxed under provisions of Income-tax Act-Precedent-It is a settled position of law that only the ratio decidendi of a judgment is binding as a precedent. [S. 2(24), 56, Art. 141]
Direct Tax Vivad Se Vishwas Act, 2020 ( 2020) 422 ITR 121 ( St)
S. 9 : Act not to apply in certain cases – Tax arrear – Prosecution has been instituted on or before the date of filing of declaration- Prosecution has to be in respect of tax arrear which is relatable to an assessment year –Directed the authorities to decide the declation in conformity with the DTVSV Act. [ S. 2(1)(o ), S. 276C(2)), 278B, Art. 226 ]
Direct Tax Vivad Se Vishwas Act, 2020 ( 2020) 422 ITR 121 ( St)
S. 9 : Act not to apply in certain cases – Tax arrear – Prosecution has been instituted on or before the date of filing of declaration- Wilful attempt to evade tax -Tax deduction at source – Prosecution – Q. 73 of CBDT Circular 21 of 2020 dated 4/12/2020 (2020) 429 ITR 1 (St) would stand set aside and quashed – SLP of Revenue dismissed . [ S. 2(1)(o ), 9(a)(ii) , Art, 14, Art, 226 ]
Direct Tax Vivad Se Vishwas Act, 2020 ( 2020) 422 ITR 121 ( St)
S. 3 : Amount payable by the declarant -Time and manner of payment- Amount recovered attaching the bank account – Authorities concerned directed to refund excess amount recovered and accept the declaration as per the law . .[ S. 5, Art. 226 ]