S. 14A : Disallowance of expenditure-Exempt income-Strategic investments-Subsidarry companies, associate concerns and partnership firms-Restricted 5% of aggregate of expenditure-Order of Tribunal was quashed and set aside-a Assessing Officer was directed to pass an order in accordance with law and formula laid down in Maxopp Investment Ltd. v. CIT [2018] 254 Taxman325 / 402 ITR 640 (SC). [R. 8D, 260A]
S. 11 : Property held for charitable purposes-Capitation Fee-No action was initiated against by State for any violation of the Act-Certificate was issued under section. 12A of the Act-Denial exemption is held to be not justified.[S. 12, 12A, Karnataka Educational Institution (Prohibition of capitation fee) Act, 1984]
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Computer software-Maintenance and support services-Not payment of royalty for use of copyright in computer software-Not taxable in India-DTAA-India-Singapore. [S. 9(1)(i), 195, Art. 12]
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Diamond testing services for certification of diamond from USA-Services could not be treated as Fees for technical services-Mere rendering of services cannot be held to be fees for technical services, unless the person utilising the services is able to make use of the technical knowledge etc DTAA-India-USA. [S. 195, 201(1), 201(IA), Art. 12]
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Commission-Rendering support in business operations in printed and on-line sale of books and journals – Receipts are not fees for technical services-Subscription Received from third-party customers in India for sale of E-Journals, Online Journals and books under Commissionaire agreement – No copy right granted-Not assessable as royalty-DTAA-India-Germany. [S.9(1)(vi), Art. 12]
S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Telecom services-There was no human intervention in rendering said service-Payments could not be characterised as fees for technical services-DTAA-India-UK. [S. 9(1)(vi), Art. 13]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Consideration for resale / use of computer software-Licensing of software products in India not taxable in India as royalty-Not payment of royalty for use of copy right in computer software-Not taxable in India-DTAA-India-USA.[S.9(1)(vii), Art. 12]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Software receipts-Tribunal was justified in deleting addition made in hands of assessee on account of recharacterization of receipts from sale of software licenses to Indian customers/distributors as royalty-DTAA-India-USA. [S. 260A, Art. 12]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Software receipts-Tribunal was justified in deleting addition made in hands of assessee on account of recharacterization of receipts from sale of software licenses to Indian customers/distributors as royalty-DTAA-India-USA-SLP of Revenue dismissed. [S. 260A, Art. 12]
S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Consideration for resale / use of computer software-Licensing of software products in India not taxable in India as royalty-Not payment of royalty for use of copy right in computer software-Not taxable in India-Precedent-Decision rendered following earlier decision-Subsequent overruling of earlier decision does not revive judgment passed earlier-DTAA-India-USA. [S. 9(1)(vii), Art. 12, Code of Civil Procedure, 1908, Order XLVII, Rule, 1]