This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
Click here to download the pdf versions of the Digest of case laws

S. 245R : Advance rulings-Withdrawal of application-Pendency of appeal before Appellate Tribunal.[S.245R(2)]

Soregam SA, In re (2021) 279 Taxman 404 (AAR)

S. 245R : Advance rulings-Deduction at source-Payment made to foreign company for acquisition of shares whether liable to deduct tax at source-Application admitted. [S. 9(1)(i), 195, 245R(2)]

OC Oerlikon Corporation AG, In re (2021) 436 ITR 186 / 279 Taxman 1 / 199 DTR 39 / 319 CTR 386 (AAR)

S. 245R : Advance rulings-Delay in disposing the application-Application for withdrawal of application is allowed-Dismissed as withdrawn. [S. 35AD, 245Q(1), 245R(2)]

G.R. Infraprojects Ltd., In re (2021) 279 Taxman 327 (AAR)

S. 245R : Advance rulings-Dividend receivable from Indian subsidiary-Beneficial provision of DTAA-DTAA-India-Slovenia-Columbia-Lithuania-Protocol-France. [S. 245R(2), Art. 10(2)(a)]

Delta Plus Group S.A., In re (2021) 436 ITR 452 / 279 Taxman 330 (AAR)

S. 245R : Advance rulings-Notice u/s.143(2)-Whether the consideration for offshore supply of 4DX equipment to PVR under Strategic Alliance Agreement is liable to tax in India-Application admitted-DTAA-India-Korea. [S. 9(1)(i), 143(2), 245R(2), Art. 5, 12]

CJ 4DPLEX Co. Ltd., In re (2021) 436 ITR 452/ 204 DTR 211/ 321 CTR 741/279 Taxman 8 (AAR)

S. 245R : Advance rulings-Dividend to non-resident shareholders Dividend Distribution Tax (DDT)-DTAA-India-France. [Art. 11, 115-0, 245R (2), Art. 11]

Bureau Veritas Consumer Product Services India (P.) Ltd., In re* (2021) 279 Taxman 378 (AAR)

S. 245R : Advance rulings-Salaries paid to seconded employees in India whether qualify as non-resident-Credit for deduction of tax at source-DTAA-India-Japan. [Art. 15(1), S. 192]

BMW India (P.) Ltd., In re (2021) 436 ITR 287 / 279 Taxman 110/ 203 DTR 396/ 321 CTR 836 (AAR)

S. 245R : Advance rulings-Capital gains tax-Transfer of shares on receipt of dividend in kind-Application is admitted-DTAA-India-Luxembourg. [Art. 10, 13]

Alliance Data Lux Financing S.A.R.L., In re (2021) 279 Taxman 5 (AAR)

S. 245R : Advance rulings-Domestic companies-Tax on distributed profits-Beneficial provision of DTAA-DTAA-India-Singapore. [S. 1150, 245R(2), Art. 10]

Comstar Automotive Tech (P.) Ltd., In re (2021) 279 Taxman 122 (AAR)

S. 240 : Refund-Appeal-No part of the refund can be withheld in relation to the income-tax demands which are ether quashed by appellate authority or Tribunal or stayed. [S. 244A]

Vodafone Idea Ltd. v. Dy.CIT (2021) 126 taxmann.com 184 (Bom.) (HC) Editorial : SLP of revenue is dismissed on the ground of delay. Dy.CIT v. Vodafone Idea Ltd. (2021) 279 Taxman 446 (SC)