S. 10 (23C) : Educational institution-Audit report submitted before completion of assessment-Registration under section 12AA is not a condition precedent for availing the exemption under section 10(23C)(v)-Exemption cannot be denied merely on ground that the assessee has generated surplus income. [S. 10(23C)(v), 11, 12AA]
ACIT v. Nanded Sikhgurudwara Sachkhand Hazur Apchalnagar Sahib. (2022) 196 ITD 508 (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. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Make available-Business support services-Receipts from said services would not be treated as FTS-DTAA-India-Singapore. [Art. 12(4)]
NTT Asia Pacific Holdings Pte Ltd. v. ACIT, IT (2022) 196 ITD 591 / 220 TTJ 1080 / (2023) 222 DTR 11 (Mum.)(Trib.)S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Sale of software-Not taxable as Fees for technical services-DTAA-India-Singapore. [S. 9(1)(vi), Art. 12(4)(a), 12(4)(b)]
BMC Software Asia Pacific Pte Ltd. v. ACIT (IT) (2022) 196 ITD 390 / 220 TTJ 74 / 220 DTR 201 (Pune)(Trib.)S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Indian Hotels-Providing services like worldwide publicity, marketing and advertisement services-Consideration received is not taxable as FTS-DTAA-India-USA. [S. 9(1(vi), 90, Art. 12(4)(a), 12(4)(b)]
Starwood Hotels & Resorts Worldwide Inc. v. ACIT (IT) (2022) 196 ITD 28 / 99 ITR 464 / 219 TTJ 839 (Delhi)(Trib.)S. 9(1)(vii) : Income deemed to accrue or arise in India-Fees for technical services-Commission-Sales promotion-No permanent establishment-Not taxable in India-Not liable to deduct tax at source-DTAA-India-USA-UK. [S. 195, Art. 7]
Apurva Goswami v. DIT(IT) (2022) 196 ITD 10 (Delhi)(Trib.)S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Educational institute-Sharing of database-Service agreement-Matter remanded-DTAA-India-Malaysia [S. 9(1)(vii), Art. 12(3)]
EduNxt Global SDN BHD v. DCIT (IT) (2022) 196 ITD 264 (Bang.) (Trib.)S. 9(1)(vi) : Income deemed to accrue or arise in India-Computer software-Royalty-Fees for technical services-Attributable profits-Matter remanded to the file of AO for de novo adjudication-DTAA-India-Portugal. [S. 9(1) (vii), 147, 148, Art. 12]
Alcatel Lucent Portugal, SA. v. DCIT(IT) (2022) 196 ITD 270 (Delhi) (Trib.)S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Use of data base-Not royalty-DTAA-India-UK. [Art. 13]
Factiva Ltd. v. DCIT (IT) (2022) 196 ITD 240 / (2023) 102 ITR 571 (Mum.)(Trib.)S. 9(1)(vi) : Income deemed to accrue or arise in India-Royalty-Computer software-Sale of software to its Indian clients,-Software did not include providing copyright of said software to clients-Subscription fees-Cloud computing infrastructure-Not taxable as royalty-DTAA-India-USA. [S. 9(1)(vii), Art. 7, 12]
MOL Corporation v. ACIT (IT) (2022) 196 ITD 100 (Delhi)(Trib.)S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Royalty-Aircraft engine on lease rent basis from Netherlands-No permanent Establishment in India-Not liable to deduct tax at source-DTAA-India-Netherlands. [S. 9(1)(vi), 195, Art. 7, 12]
ITO (TSD) v. AIR India Ltd. (2022) 196 ITD 670 (Delhi) (Trib.)