S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Non-Resident-Marketing services-No Permanent Establishment in India-Not taxable-Not liable to deduct tax at source-DTAA-India-USA-SLP of Revenue is dismissed. [S. 201, art. 12(4), Art. 136]
CIT (IT) v.Ad2pro Media Solutions (P.) Ltd (2024) 297 Taxman 141 (SC) Editorial : CIT (IT). v. Ad2pro Media Solutions Pvt. Ltd. (2023)455 ITR 648 /148 taxmann.com 226(Karn)(HC), SLP dismissed, CIT v. Ad2pro Media Solutions (P.) Ltd. (2023) 157 taxmann.com 205/ 296 Taxman 569 (SC)/ CIT v. Ad2pro Media Solutions (P.) Ltd. (2024) 297 Taxman 226 (SC)
Digest of case laws
Online digest of latest case laws
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. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Consideration received by a company incorporated in Israel, for sale of software-Not royalty-No transfer of copyright in sale of off shelf software-Not taxable in India-DTAA-India-Israel. [S.9(1)(vii) art. 12]
CIT(IT) v. Cognyte Technologies Israel Ltd (2024) 297 Taxman 120 (Delhi)(HC)S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Fees for technical services-Revenue from software sales to Indian clients, said revenue could not be treated as royalty and subjected to Indian taxation-DTAA-India-USA [S.9(1)(vii), 195, art. 12, Art.136]
CIT (IT) v. Microsoft Regional Sales Pte.Ltd (2024) 297 Taxman 535 (SC) Editorial : CIT(IT) v. Microsoft Regional Sales Pte.Ltd (2024) 159 taxmann.com 278 (Delhi)(HC)S. 9(1)(i): Income deemed to accrue or arise in India-Business connection-Strategic Oversight services-Not royalty-Business income-Since hotel premises were at disposal of assessee in respect of its business activities, Tribunal had rightly held that assessee had a PE in India in form of fixed place through which it carried on its business-DTAA-India-UAE [S. 9(1)(vi), art. 5(2)(a), 12]
Hyatt International-Southwest Asia Ltd v. ADIT(2024) 297 Taxman 497 /464 ITR 508/ 337 CTR 39 (Delhi)(HC)/Editorial : Refer, Hyatt International Southwest Asia Ltd. v. ADCIT (2024) 340 CTR 633 242 DTR 177 / 166 Taxmann.com 466 (FB) (Delhi)(HC)S. 4 : Income-Capital or revenue-Subsidy-Sales tax subsidy to be treated as a capital receipt-Department’s SLP dismissed.
PCIT v. Sunbeam Auto (P.) Ltd (2024) 297 Taxman 375 / 463 ITR 3 /337 CTR 249 (SC) Editorial : Sunbeam Auto (P.) Ltd v. PCIT (2020) 116 taxmann.com 763/ (2018) 402 ITR 309 (Delhi))(HC)S. 271(1)(c) : Penalty-Concealment-Wrong claim of deduction-Order of Tribunal deleting the penalty is affirmed.[S. 260A]
PCIT v. National Textiles Corporation Ltd (2023) 226 DTR 281 / (2024)462 ITR 224 (Delhi)(HC)S. 271(1)(c) : Penalty-Concealment-Furnishing inaccurate particulars-Order of penalty should clearly specify ground on which it is levied. [S. 260A]
PCIT v. Minu Bakshi (Ms.) (2024)462 ITR 301 (Delhi)(HC)S. 270AA : Immunity from the imposition of penalty, etc-No opportunity of hearing-No evidence to show misrepresentation of income or suppression of facts-Voluntary disclosure by the assessee and the failure of the authorities to properly apply the provisions, the court quashed the penalty order. [S. 264, 270A(9) 270AA(4), Art. 226]
Chambal Fertilizers and Chemicals Ltd. v. PCIT [2024]297 Taxman 168 / 462 ITR 4 (Raj)(HC)S. 263 : Commissioner-Revision of orders prejudicial to revenue-Special Economic Zones-Subjective exercise-Order of Tribunal quashing the revision is affirmed.[S.10AA]
PCIT v. Nya International (2024)462 ITR 44 (Guj)(HC)S. 263 : Commissioner-Revision of orders prejudicial to revenue-Survey-Stock-Order of revision is not valid.[S.133A]
PCIT v. Dimple Murarka (2024)462 ITR 212 (Orissa)(HC)