S. 11 : Property held for charitable purposes-Letting halls and buildings-Denial of exemption is not justified. [S. 2(15), 12AA]
Oswal Bandhu Samaj v. ITO(E) (2022) 195 ITD 200 / 94 ITR 78 (SN) / 219 TTJ 103 (Pune)(Trib.)
Digest of case laws
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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. 11 : Property held for charitable purposes-Delay in filing of Form 10B-Filed before CIT(A) during appellate stage-Directed to allow the exemption. [S. 12A(1)(b), Form No.10B]
DCIT(E) v. Audyogik Shikshan Mandal (2022) 195 ITD 153 / 220 DTR 217 / (2023) 221 TTJ 261 (Pune)(Trib.)S. 10 (23C) : Educational institution-Other object clauses of Trust-Denial of exemption is not valid. [S. 10(23C)(vi)]
Shree Sanskar Tirth Educational and Charitable Trust v. CIT(E) (2022) 195 ITD 500 (Rajkot)(Trib.)S. 10 (23C) : Educational institution-Application was barred by limitation-No statutory provision too condone delay-Order of rejection was affirmed. [S. 10(23C)(vi)]
Bishnupur Public Education Institute v. CIT (E) (2022) 195 ITD 123 / 95 ITR 95 (SN) (Kol.)(Trib.)S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Foreign universities-Examination fees from students-Neither technical services or royalty services-Not liable to deduct tax at source-DTAA-India-UK-Switzerland. [S. 9(1)(vi), 195, Art. 12(5)(a), 13(5)(c)]
DCIT v. Hyderabad Educational Institutions (P.) Ltd. (2022) 195 ITD 746 (Hyd.)(Trib.)S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Foreign agents-Introduction of students–Payment on account of evaluation of Ph.D thesis could not be treated as fees for technical service-Educating faculty and staff-Cannot be treated as managerial or technical services-Not liable to deduct tax at source-DTAA-India-Singapore. [S. 195, Art. 12]
Sharda Educational Trust. v. ITO (TDS) (2022) 97 ITR 456 / 195 ITD 415 (Delhi) (Trib.)S. 9(1)(vi) : Income deemed to accrue or arise in India-Computer software-Royalty-Agreements with distributors in India for supplying software products and for providing ancillary support services-Not royalty-DTAA-India-USA. [Art. 12]
Attachmate Corporation. v. DCIT (2022) 195 ITD 763 (Delhi) (Trib.) Attachmate Corporation. v. DCIT (IT) (2022) 195 ITD 729 (Delhi)(Trib.)S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty Fees for technical services-Payment to non-resident-Consideration for resale/use of computer software through EULAs/distribution agreements, is not payment of royalty for use of copyright in computer software, and does not give rise to any income taxable in India-DTAA-India-Netherland-Portugal. [S. 9(1(vii), 195, Art. 12]
Perfetti Van Melle ICT & BV v. ACIT (IT) (2022) 195 ITD 63 (Delhi)(Trib.)S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty Principle of the most favoured nation (MFN)-Matter was remanded-DTAA-India-Belgium. [Art. 12]
Belgacom International Carrier Services SA v. DCIT (2022) 195 ITD 314 (Bang.)(Trib.)S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Subscription fees-Cloud computing infrastructure-Subscription fee was merely a consideration and would not be taxable as royalty-DTAA-India-USA. [Art. 12]
MOL Corporation v. CIT (IT) (2022) 195 ITD 1 (Delhi)(Trib.)