Search Results for "International Taxation"

Trending :

Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Hears Appeals Against Madras High Court’s Setting Aside of Alien...
Supreme Court Hears Appeals on Permanent Establishment of Formula One World Cham...

Search Results for "International Taxation"

234 result(s) found

Home Search Results

Scroll Down To Discover

Found 234 result(s)

High Court

Madras High Court Dismisses Revenue's Appeal in Penalty Case for Wrongful DTAA Claim — No Concealment Found. Assessee's Bonafide Belief That India-China DTAA Applied to Hong Kong Based on Official Document Precludes Penalty Under Section 271(1)(c) of Income Tax Act, 1961.

5 Feb 2026

The revenue appealed against the common order of the Income Tax Appellate Tribunal (ITAT) which set aside the levy of penalty under Section 271(1)(c) ...

Supreme Court

Supreme Court Allows State's Appeals in VAT Input Tax Credit Dispute — Rule 21(8) of Punjab VAT Rules Valid Despite Absence of Specific Enabling Provision in Parent Act at Time of Introduction. Input Tax Credit is a Facility, Not a Vested Right; State Can Restrict ITC on Stock-in-Trade to Reduced Tax Rate.

4 Mar 2025

The Supreme Court considered appeals by the State of Punjab against a High Court judgment that had struck down Rule 21(8) of the Punjab Value Added Ta...

Supreme Court

"Landmark Judgment on Property Rights and Public Welfare in Mumbai" "Balancing property ownership with the collective good under India's constitutional framework."

5 Nov 2024

The Supreme Court examined whether Chapter VIII-A of the MHADA Act aligns with the principles of Article 39(b) of the Indian Constitution, which aims ...

Supreme Court

Supreme Court Clarifies Deduction of Broken Period Interest for Banks Treating Securities as Stock-in-TradeDeduction Allowed as Revenue Expenditure for Banks Holding Securities as Stock-in-Trade

16 Oct 2024

The Supreme Court addressed the treatment of broken period interest for tax purposes. The issue centered on whether broken period interest could be de...

High Court

Bombay High Court Dismisses Revenue's Appeal in Shipping Income Tax Case — Income from Operation of Ships in International Waters Not Taxable in India Under Article 8 of India-Singapore DTAA. The court held that the assessee, a Singapore tax resident, is not liable to tax in India on income from shipping operations as the DTAA allocates taxing rights to Singapore.

30 Aug 2023

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

Supreme Court

Supreme Court Allows NCDC's Appeal in Income Tax Dispute Over Deduction of Grants as Revenue Expenditure. Grants disbursed by a statutory corporation as part of its business are deductible under Section 37 of the Income Tax Act, 1961, regardless of the capital nature of the source funds.

11 Sep 2020

The National Co-operative Development Corporation (NCDC), established under the National Co-operative Development Corporation Act, 1962, is a statutor...

High Court

Karnataka High Court Allows Revenue's Appeal in ITC Hotels TDS Case — Remittances to US Company for Marketing Services Held Subject to TDS Under Section 195 of Income Tax Act. The court held that the existence of a permanent establishment is a factual issue and the assessee cannot rely on past No Objection Certificates to avoid TDS liability.

15 Jun 2015

The case involves appeals filed by the Commissioner of Income Tax and the Income Tax Officer (TDS) against the order of the Income Tax Appellate Tribu...

High Court

Karnataka High Court Allows Revenue's Appeal in ITC Hotels TDS Case — Remittances to US Company for Marketing Services Held Subject to TDS Under Section 195 of Income Tax Act, 1961. The court held that the assessee was liable to deduct tax at source on payments to a non-resident for services rendered outside India, as the income was deemed to accrue or arise in India under Section 9(1)(i), and the principle of consistency did not bar the Revenue from taking a different view.

15 Jun 2015

The case involves appeals by the Commissioner of Income Tax and the Income Tax Officer (TDS) against the order of the Income Tax Appellate Tribunal (I...

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 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...

3 4 5 6 7

Full Name * Username * Mobile Number * Email Address * State/UT * City * Password * Confirm Password * Referral Code (Optional)