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12975800Section 9(1)(vii) Income deemed to accrue or arise in India Under Section 9(1)(vii) Commission charg -- Assessee was engaged in the business of trading and export of leathers. During the course of assessm......
2021 TaxPub(DT) 3375 (Mad-HC) Pr. CIT v. Gopakumaran Nair In favour of Assessee, Mad-HC, TCA Nos. 332 & 333 of 2021, 28-Jun-2021

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

12776200Section 9(1)(vi) Income deemed to accrue in India Payments from Indian customers in respect of licen -- Assessee was granting licenses for use of software programs and entered into an agreement with indep......
2021 TaxPub(DT) 2284 (Bang-Trib) Citrix Systems Asia Pacific Proprietary Ltd. v. ITO In favour of Assessee, Bang-Trib, IT (IT) A Nos. 476 & 477/Bang/2015, 22-Apr-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

12744400Article 226 Writ Delay on filing return Applications for condoning delay ... -- Petitioner made two separate applications under section 119(2)(b) of the Income Tax Act, 1961 for co......
2021 TaxPub(DT) 2075 (Cal-HC) Ming Sheng Xuan Ltd. Company v. Pr. Chief CIT (International Taxation) & Ors. Directions issued, 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

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