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12543100Section 9(1)(vi) Section 195 Section 201(1A) Section 195(2) Section 195(1) Section 90(2) Section 14( -- 2021 TaxPub(DT) 1208 (SC) Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT 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

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

12366100Section 90 Double taxation relief Agreement between India and Sweden Fees for technical service ... -- Assessee purchased SAP software licence from a third party and provided SAP software and licence to ......
2021 TaxPub(DT) 0245 (Mum-Trib) : (2021) 085 ITR (Trib) 0607 SCA Hygiene Products AB v. Dy. CIT (International Taxation) In favour of Assessee, Mum-Trib, 2015-16, ITA No. 7315/Mum/2018, 08-Jan-2021

12364300Section 143(3) Section 142(1) Section 144C(13) Section 240 Section 254 Section 72 Section 70 Section -- 2021 TaxPub(DT) 0227 (Mum-Trib) Shelf Drilling Ron Tappmeyer Ltd. v. Dy. CIT (International Taxation) Mum-Trib, 2016-17 & 2017-18, ITA Nos. 1889 to 1892 (Mum) of 2020, 05-Jan-2021

12344200Section 90 Double taxation relief Agreement between India and UK Surcharge and education cess, wheth -- Question arose for consideration was whether surcharge and education cess could be connotation of ta......
2021 TaxPub(DT) 0146 (Mum-Trib) Buro Happold Ltd. v. DCIT In favour of Assessee, Mum-Trib, ITA No. 834/Mum/2019, 30-Dec-2020

12293100Section 201(1)/(1A) Tax deduction at sources Assessee-in-default AO passed order under Section 201(1 -- AO for the financial year concerend is 2010-11 initiated proceedings under section 201(1)?/201(1A) b......
2020 TaxPub(DT) 5490 (Bang-Trib) Dy. CIT v. Coffeeday Enterprises Ltd. In favour of Assessee, Bang-Trib, 2011-12, ITA No. 2931/Bang/2018 & C.O. No. 42/Bang/2019, 16-Dec-2020

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