Search Results for "Double Taxation Avoidance Agreement"

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Search Results for "Double Taxation Avoidance Agreement"

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High Court

Bombay High Court Dismisses Revenue's Appeals in Royalty and Advance Tax Case — Payments for Equipment and Spare Parts Not Taxable as Royalty Under Section 9(1)(vi) of Income Tax Act, 1961. No Advance Tax Liability When Entire Income Subject to TDS.

16 Jun 2014

The Revenue filed five appeals under section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal (ITAT), Mumb...

High Court

Bombay High Court Allows Revenue's Appeal in Shipping Company Tax Case — Reimbursement of Telecommunication Costs Held as Income. Payments received by foreign shipping company from Indian agents for use of MaerskNet system treated as revenue receipt, not mere reimbursement, under Income Tax Act, 1961.

29 Apr 2015

The case involves a set of appeals filed by the Director of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) regarding the tax...

High Court

Bombay High Court Upholds Tribunal's Restriction on Section 80HHB Deduction and Denial of Deduction for Foreign Tax Paid. The court held that only amounts transferred to Foreign Project Reserve Account during the previous year qualify for deduction under Section 80HHB, and tax paid abroad is not deductible under the Income Tax Act.

20 Dec 2016

The case involves an income tax reference by the Income Tax Appellate Tribunal to the Bombay High Court under Section 256(1) of the Income Tax Act, 19...

High Court

Bombay High Court Dismisses Revenue's Appeal in International Taxation Case on Accrual of Interest and Tax Treaty Interpretation. Interest on Government Securities Held by Cyprus-Based Bank Does Not Accrue on Last Day of Financial Year When Not Due; Sale of Securities Constitutes Business Profits Under Article 14 of India-Cyprus DTAA.

9 Jul 2012

The case involves an appeal by the Director of Income Tax (International Taxation) against an order of the Income Tax Appellate Tribunal (ITAT) which ...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case: Inland Haulage Charges Covered Under Article 8 of India-Belgium DTAA. The Court held that income from inland transport of cargo to port for international shipping is part of shipping income and not taxable as business profits.

17 Jul 2014

The case involves an appeal by the Director of Income Tax (International Taxation) against an order of the Income Tax Appellate Tribunal (ITAT) dated ...

High Court

Bombay High Court Allows Writ Petition Against Authority for Advance Ruling's Refusal to Give Ruling on Tax Liability of Capital Gains from Sale of Shares by Mauritius-Based Company. Authority's Order Set Aside as Without Jurisdiction Since Proviso to Section 245R(2) of Income Tax Act, 1961 Not Attracted.

25 Jul 2012

The petitioner, Mahindra BT Investment Co. (Mauritius) Ltd., a company incorporated in Mauritius and a tax resident there, filed an application for ad...

High Court

Bombay High Court Allows Assessee's Appeal in Permanent Establishment Case — Remand by Tribunal Set Aside. The Court held that the burden of proving the existence of a Permanent Establishment lies on the Revenue, and the Tribunal erred in remanding the matter without such proof under Section 260A of the Income Tax Act, 1961.

29 Aug 2018

The case involves three Income Tax Appeals filed by the assessee, Co-operative Centrale Reiffeisen-Boerenleenbank B. A., a Dutch cooperative bank, cha...

High Court

Bombay High Court Dismisses Revenue's Challenge to Settlement Commission Order in International Taxation Case — Transfer Pricing Adjustments Not Required for Non-Resident Entities Without PE in India. Settlement Commission has exclusive jurisdiction to determine tax liability of non-resident entities, and transfer pricing provisions under Chapter X of Income Tax Act, 1961 do not apply to non-residents without permanent establishment in India.

28 Feb 2014

The case involves a writ petition filed by the Director of Income Tax (International Taxation), Mumbai, challenging an order dated 31 January 2008 pas...

High Court

Bombay High Court Allows Appeal of Non-Resident Company in Tax Case, Holds That 'Assessee Aggrieved' Includes Any Party Adversely Affected by CIT(A) Order Under Section 253(1) of Income Tax Act, 1961. The Court set aside the Tribunal's dismissal on maintainability and remanded for merits.

27 Nov 2013

The appellant, M/s. Maersk BV (formerly Nedlloyd BV), a company incorporated in the Netherlands and tax resident there, was engaged in operating ships...

High Court

Bombay High Court Allows Assessee's Reference in Income Tax Case - Payment to Japanese Company for Technical Advisory Services Held Not Taxable Under DTAA. The court ruled that fees for technical services are 'industrial or commercial profits' under Article III of the India-Japan DTAA and not taxable in India in the absence of a permanent establishment.

14 Sep 2012

The case involves an Income Tax Reference under Section 256(1) of the Income Tax Act, 1961, arising from RA Nos.1052 and 1053/Bom/1991, which stem fro...

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