Category: Income-Tax Act

Archive for the ‘Income-Tax Act’ Category


Arvind Kumar Agarwal. v. ITO (2023) 201 ITD 247/224 TTJ 977 (Delhi) (Trib.)

S. 10AA : Special Economic Zones-Amendment in section 10AA(1) vide Finance Act, 2023 with effect from 1-4-2024-Exemption cannot be denied for not filing return of income within due date specified under section. 139(1) of the Act.[S.10AA(1), 139(1)]

S.M.D.R.S.D. College of Education. v. CIT (2023) 201 ITD 358 (Amritsar) (Trib.)

S. 10 (23C): Educational institution-Registration-Matter remanded to the PCIT to consider whether such College and School could be treated as an independent entity under section 10(23C)(vi) in absence of separate PAN numbers.[S. 10(23C)(vi) 12AA]

Baker Hughes EMEA Unlimited Company. v. CIT IT (2023) 201 ITD 43 (Mum) (Trib.)

S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Supply of equipment-Offshore sale of goods-Not taxable as FTS-DTAA-India-Ireland. [S. 5, 9(1)(vi), Art. 12]

Infobip Ltd. v. ACIT (2023) 201 ITD 291/ 104 ITR 51 (SN) (Delhi) (Trib.)

S. 9(1)(vii):Income deemed to accrue or arise in India-Fees for technical services-Make available-Services rendered from outside India-Not liable to deduct tax at source-DTAA-India-UK.[S.9(1)(vi), 195, Art. 13(4)(c)]

Goldman Sachs & Co. LLC v. DCIT (IT) (2023) 201 ITD 670 / 227 TTJ 224 (Mum) (Trib.)

S. 9(1)(vii):Income deemed to accrue or arise in India-Fees for technical services-Make available-Architectural, technological and project administration services-Not assessable as Fees for technical services-Reimbursement of market data charges-Not royalty-DTAA-India-USA.[S.9(1)(vi), Art. 12 (4)]

Faurecia Automotive Holdings v. ACIT(IT) (2023) 201 ITD 1 (Pune)(Trib.)

S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Information technology support services and management services-Neither royalty nor FTS-Not taxable-DTAA-India-France.[S.9(1)(vii), Art.13]

DCIT v. Cooperative Rabobank UA. (2023) 201 ITD 340 (Mum) (Trib.)

S. 9(1)(v) : Income deemed to accrue or arise in India-Interest Difference in Form 26AS-Profit and loss account-Interest on external commercial borrowing-DTAA-India-Nether land. [Art. 11(2)]

Baker Hughes Energy Technologies UK Ltd. v. ACIT (IT) (2023) 201 ITD 509 (Delhi) (Trib.)

S. 9(1)(i) : Income deemed to accrue or arise in India – Business connection – Permanent Establishment -Contract for offshore manufacture and supply of equipment and parts to ONGC – DTAA -India –UK. [S. 44BB, Art. 5]

ITO (E) v. Camellia Educare Trust (2023) 201 ITD 616/ [2024] 109 ITR 362/(2024) 109 ITD 362 (Kol)( Trib)

S. 143(1)(a) : Assessment – Intimation – Charitable Trust- Income should be understood in its commercial sense – Computing total income of assessee equal to total receipts for year was not in accordance with commercial prudence – Addition deleted. [ S. 12AA ]

Brajesh Agrawal v. Asst. DIT (2023) 201 ITD 135/ 225 TTJ 606 / [2024] 109 ITR 476 (SMC ) ( All) (Trib )

S. 143(1)(a) : Assessment – Intimation – Income from house property or income from business – Mistake of Auditor – Reported clause 16(d) of Form No. 3CD – Addition is not justified .[ S. 22,28(i) Form No 3CD ]