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Search Results for "section 40(a)(ia)"

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High Court

High Court of Bombay at Goa Allows Appeal in Income Tax Case — Commission Payment to Non-Resident Not Liable to TDS Under Section 195 of Income Tax Act, 1961. Disallowance Under Section 40(a)(ia) Cannot Be Sustained When Income Is Not Chargeable to Tax in India.

10 Oct 2016

The appellant, M/s Zephyr Biomedicals, a partnership firm, filed its return of income for Assessment Year 2006-2007 declaring total income of Rs.8,35,...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. The court upheld the ITAT's order deleting disallowance under Section 40(a)(ia) of the Income Tax Act, 1961 for non-deduction of TDS on roaming and interconnect charges, holding that such payments are not 'fees for technical services' and that the assessee had a bona fide belief that no TDS was deductible.

28 Jul 2016

The case involves appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the order of the Income Tax ...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. The court upheld the ITAT's order deleting disallowance under Section 40(a)(ia) of the Income Tax Act, 1961 for non-deduction of TDS on roaming and interconnect charges, holding that such payments are not 'fees for technical services' and that the assessee had a bona fide belief that no TDS was deductible.

28 Jul 2016

The case involves appeals filed by the Revenue (Commissioner of Income Tax, TDS and Deputy Commissioner of Income Tax, TDS) against the common order o...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. The court upheld the ITAT's order deleting disallowance under Section 40(a)(ia) of the Income Tax Act, 1961 for non-deduction of TDS on roaming and interconnect charges, holding that such payments are not 'fees for technical services' and that the assessee had a bona fide belief that no TDS was deductible.

28 Jul 2016

The case involves appeals filed by the Revenue (Commissioner of Income Tax, TDS and Deputy Commissioner of Income Tax, TDS) against the common order o...

High Court

High Court of Karnataka Dismisses Revenue's Appeals in Vodafone TDS Case — No Disallowance Under Section 40(a)(ia) for Non-Deduction of TDS on Payments to Non-Residents Without Permanent Establishment in India. The court held that where the non-resident has no permanent establishment in India, the income is not taxable in India, and consequently, no TDS is required under Section 195 of the Income Tax Act, 1961.

28 Jul 2016

The case involves appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the common order of the Inco...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. The court upheld the ITAT's order deleting disallowance under Section 40(a)(ia) of the Income Tax Act, 1961 for non-deduction of TDS on roaming and interconnect charges, holding that such payments are not 'fees for technical services' and that the assessee had a bona fide belief that no TDS was deductible.

28 Jul 2016

The case involves appeals filed by the Revenue (Commissioner of Income Tax, TDS and Deputy Commissioner of Income Tax, TDS) against the common order o...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Deduction Case — ITAT Correct in Allowing Deduction Under Section 80IB on Gross Total Income Without Separate Disallowance Under Section 40(a)(ia). The Court held that deduction under Section 80IB(10) is to be computed on the gross total income of the eligible business, and disallowance under Section 40(a)(ia) cannot be made separately from the eligible business income.

11 Sep 2015

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) regarding the computation ...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Deduction Case — ITAT Correct in Allowing Deduction Under Section 80IB on Gross Total Income Without Separate Disallowance Under Section 40(a)(ia). The Court held that deduction under Section 80IB(10) is to be computed on the gross total income of the eligible business, and disallowance under Section 40(a)(ia) cannot be made separately from the eligible business income.

11 Sep 2015

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) regarding the computation ...

High Court

Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reopening Based on Mere Change of Opinion on Disallowance Under Section 40(a)(ia) is Invalid.

4 Dec 2012

The petitioner, M/s. NDT Systems, a partnership firm engaged in non-destructive testing business, filed its return of income for assessment year 2007-...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Regarding Transaction Charges. Transaction charges paid to stock exchanges are not fees for technical services under Section 194J of the Income Tax Act, 1961, as stock exchanges perform regulatory and administrative functions.

21 Oct 2011

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) regarding the assessment y...

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