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Case Law
CIT -vs.- Indian Gospel Fellowship Trust (Madras)17 August 2010
Ignorance of law cannot be a ground to condone delay more...
Godrej & Boyce Mfg. Co. Ltd. -vs.- DCIT (Bombay)12 August 2010
Rule 8D as inserted by the Income Tax (Fifth Amendment) Rules, 2008 are not ultra vires the provisions of section 14A and do not offend article 14 of the constitution. However, rule 8D shall apply with effect from Assessment year 2008-09. Further, Even prior to Assessment year 2008-09, when Rule 8D was not applicable, the Assessing Officer has to enforce the provisions of sub-section (1) of section 14A; for that purpose, the Assessing Officer is duty bound to determine the expenditure which has been incurred in relation to income which does not form part of the total income under the Act; the Assessing Officer must adopt a reasonable basis or method consistent with all relevant facts and circumstances after furnishing a reasonable opportunity to the assessee to place all germane material on the record more...
Joint Accreditation System of Australia and New Zealand (AAR - New Delhi)06 August 2010
India-Australia DTAA : There is no transfer of any skills or technical knowledge or experience, or process or know-how to CABs (Conformity Assessment Bodies) on account of grant of accreditation by applicant to those entities for providing third party certification and/or inspection services more...
GeoQuest Systems B.V. (AAR - New Delhi)06 August 2010
Amount payable by ONGC under SLTC contract to applicant for supplying special purpose computer software to be used in exploration and production of mineral oils does not amount to ‘royalty’ within meaning of Article 12.4 of DTAA between India and Netherlands, nor can it be treated as ‘fees for technical services’ more...
Bharati AXA General Insurance Co.Ltd. (AAR - New Delhi)06 August 2010
Fee paid to AXA ARC by applicant for receiving assistance such as business support, marketing information technology support services and strategy support etc., does not amount to fee for technical services within meaning of India – Singapore Tax Treaty more...
Rural Electrification Corporation Ltd. (AAR - New Delhi)23 July 2010
Interest income received by Rural Electrification Corp. (REC) on Bonds issued by Madhya Pradesh Government in lieu of outstanding loan and interest thereon from Madhya Pradesh State Electricity Board is income from Long Term Finance for the purpose of deduction u/s 36(1)(viii) more...
Seabird Exploration FZ, LLC,UAE (AAR - New Delhi)23 July 2010
Mere physical presence of non-resident’s vessel in territorial waters of India pursuant to hiring of vessel on Bareboat Charter terms by applicant does not, without anything more, constitute a permanent establishment more...
Praxair Pacific Limited (AAR - New Delhi)23 July 2010
Applicant is not liable to be taxed in India on proposed transfer of its shares in an Indian Company to its wholly owned subsidiary company in India more...
The Timken Company (AAR - New Delhi)23 July 2010
Section 115JB is not applicable to a foreign company, who has no presence or PE in India more...
CIT -vs.- Saurashtra Cement Limited (SC)09 July 2010
Where the damages paid to the assessee was directly and intimately linked with the procurement of a capital asset, compensation paid for the delay in procurement of capital asset amounted to sterilization of the capital asset of the assessee as supplier had failed to supply the plant within time as stipulated in the agreement and the amount received by the assessee towards compensation for sterilization of the profit earning source, was a capital receipt more...
