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12976700Section 147 Section 148 Section 54 ... -- 2021 TaxPub(DT) 3384 (Sur-Trib) Jethanand T. Datwani v. ITO (International Taxation) In favour of Assessee, Sur-Trib, ITA No. 264/Srt/2017, 22-Jun-2021

12543100Section 195 Tax deduction at source Under Section 195 Whether amounts paid to non-resident computer -- Assessee was a resident Indian end-user of shrink-wrapped computer software, directly imported from ......
2021 TaxPub(DT) 1208 (SC) : (2021) 432 ITR 0471 Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT In favour of Assessee, SC, Civil Appeal Nos. 8733-8734 of 2018 & Ors., 02-Mar-2021

12503200Section 195 Tax deduction at source Under Section 195 Sales commission paid to non-resident agents . -- Assessee claimed deduction of sales commission paid to non-resident agents. AO disallowed deduction ......
2021 TaxPub(DT) 1002 (Jp-Trib) Modern Threads India Ltd. v. ACIT In favour of Assessee, Jp-Trib, ITA Nos. 198 & 199/JP/2019, 15-Feb-2021

12502400Section 9(1)(vii) Income deemed to accrue or arise in India Under Section 9(1)(vii) Reimbursement of -- Assessee was in appeal against the order of AO and DRP, wherein it was held that the reimbursement o......
2021 TaxPub(DT) 0994 (Del-Trib) Expeditors International of Washington Inc. v. Dy. CIT In favour of Assessee, Del-Trib, ITA No. 1705/Del/2016, 11-Feb-2021

12744400Section 119(2)(b) Section 245 ... -- 2021 TaxPub(DT) 2075 (Cal-HC) Ming Sheng Xuan Ltd. Company v. Pr. Chief CIT (International Taxation) & Ors. Cal-HC, WPA 748 of 2021, 03-Feb-2021

12472600Section 90 Double taxation relief Agreement between India and Finland Royalty Amounts received for d -- Assessee based at Finland was engaged in development and marketing of specialized software products......
2021 TaxPub(DT) 0864 (Mum-Trib) Trimble Solutions Corporation v. Dy. CIT In favour of Assessee, Mum-Trib, ITA No. 5340/Mum/2019, 18-Jan-2021

12391400Section 50C Capital gains Sale of property vis-a-vis stamp duty value Retrospectivity of third provi -- Assessee, a non-resident, sold her property and it was established that there was a 6.55% variation ......
2021 TaxPub(DT) 0386 (Mum-Trib) : (2021) 085 ITR (Trib) 0674 Maria Fernandes Cheryl v. ITO (International Taxation) In favour of Assessee, Mum-Trib, 2011-12, ITA No. 4850/Mum/2019, 15-Jan-2021

12391500Section 9(1) Income deemed to accrue or arise in India Royalty Assessee not having PE in India Recei -- Assessee, a US resident, was selling its copyrighted software in India through its Indian arm and th......
2021 TaxPub(DT) 0387 (Pune-Trib) Norton Lifelock Inc. v. DCIT In favour of Assessee, Pune-Trib, 2014-15, ITA No. 2452/PUN/2017, 11-Jan-2021

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