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| Documents Found: 195 |
| Title |
Forum |
Year |
HMS Real Estate (P) Ltd., In re
Income deemed to arise in India-Reimbursement of expenses, Services rendered abroad-Payments made to HOK for making payment to foreign consultant who rendered services abroad was not income arising in India since HOK was not beneficia [LexDoc Id : 385873]
|
AAR |
2010 |
Airports Authority of India vs DIT
Airports Authority of India, In re
Fees for included services/ technical services-Upgrading of runway of airport-The applicant made payment to US Company for supply of software as part of a package of setting up upgraded automation at an airport in India. This wa [LexDoc Id : 383460]
|
AAR |
2010 |
HMS Real Estate (P) Ltd. vs CIT
[LexDoc Id : 383404]
|
ITAT (Delhi) |
2010 |
Van Oord ACZ India (P) Ltd. vs CIT
Recipient not liable to pay tax in India, Income deemed to arose in India-Reimbursement of Income-AY 2003-04.
The liability to make TDS on payments to non-resident arises only when amount paid was chargeable to tax in India. The assessee only reim [LexDoc Id : 383813]
|
HC (Delhi) |
2010 |
ABB Ltd. vs CIT
ABB Ltd., In re
Income deemed to accrue/ arise in India-Royalty vis-a-vis cost contribution agreement-The applicant was an Indian company. It proposed to enter into cost Contribution Agreement [CCA] with ABB, a Swiss company of the group. This meant in [LexDoc Id : 383109]
|
AAR |
2010 |
Umicore Finance, In re
Maintainability of: Application for advance ruling-Time for taking abjection - Delay in taking objection-The Authority had heard both sides on admissibility of application before posting it for hearing on merits. At this stage any objection to admissibili [LexDoc Id : 394166]
|
AAR |
2010 |
Umicore Finance Luxembourg vs CIT
Umicore Finance Luxembourg, In re
Capital Gains - Not transfer-Conversion of firm into company-The erstwhile partnership firm was converted into a private limited company. The partners become the shareholders in same proportion as their profit s [LexDoc Id : 383056]
|
AAR |
2010 |
Aramco Overseas Co. BV vs DIT
Aramco Overseas Co. BV, In re
Income deemed to arise in India-Purchase of goods in India - Procurement services provided to parent company, Business connection vis-à-vis support services-The applicant, a foreign company has a branch in India. The Indian branch rendered support services to it for purchase of goods in India. The applican [LexDoc Id : 382984]
|
AAR |
2010 |
DCIT vs Hindustan Dorr-Oliver Ltd.
[LexDoc Id : 384886]
|
ITAT (Mumbai) |
2010 |
Real Resourcing Ltd. vs DIT
Real Resourcing Ltd., In re
Fees for technical services- FTS-Information regarding: Candidates, Referral services: potential clients-The applicant was a U.K. company. It received payment for services provided like information regarding India based recruitment company and potential. [LexDoc Id : 382988]
|
AAR |
2010 |
Federation of Indian Chambers of Commerce and Industry (FICCI) vs DIT
Federation of Indian Chambers of Commerce and Industry (FICCI), In re
Income deemed to accrue in India-Commercialization work-shop, Innovation growth programme-The FICCI the applicant, maintained a liason with Govt. of India and Govt of USA and several companies in India.
A programme was finalized with U [LexDoc Id : 382900]
|
AAR |
2010 |
Wavefield Inseis ASA vs DIT
Wavefield Inseis ASA, In re
Income from: Exploration etc of mineral oil-Seismic Survey v. FTS or Royalty-The applicant, a non resident company conducted seismic survey to provide off shore data by using seismic vessel. The sum received was taxable under s [LexDoc Id : 382828]
|
AAR |
2010 |
Idea Cellular Ltd., In re
Income deemed to accrue in India-Interest payable to Sweden Co.-The applicant was an Indian company. It took loan from two foreign banks for which guarantee was given by EKN, the Swedish Co. The interest paid to Sw [LexDoc Id : 426853]
|
AAR |
2010 |
DCIT vs Jindal Dyechem Industries (P) Ltd.
[LexDoc Id : 383898]
|
ITAT (Delhi) |
2010 |
Fabindia Overseas (P) Ltd. vs DCIT
[LexDoc Id : 383014]
|
ITAT (Delhi) |
2010 |
Pawan Poddar vs Deputy Director and Anr.
Imposition of penalty for contravention of s.9(1)(f)(i)-Penalty imposed by relying on statement of a co-accused-Penalties were imposed upon the appellant for alleged contravention of s.9(1)(f)(i) of the Foreign Exchange Regulation Act 1973. The adjudicating auth [LexDoc Id : 395750]
|
HC (Calcutta) |
2010 |
Joint Stock Co. Foreign Economic Association 'Technopromexport' vs DIT
Joint Stock Co. Foreign Economic Association 'Technopromexport', In re
Income deemed to accrue in India-Off-share contract for:- design, engineering, manufacture etc-The applicant is a Russian company. It was in business of commissioning power projects. It entered into 3 contracts with NTPC including off-share cont [LexDoc Id : 382558]
|
AAR |
2010 |
KSPG Netherlands Holding B.V. vs DIT
KSPG Netherlands Holding B.V., In re
Income deemed to accrue in India-Transfer of shares of Indian company to another non-resident. Art 13(5)-The applicant was a company of Netherland. PGI was it’s 100% subsidiary. It was part of group KP who had international business. The dividend received [LexDoc Id : 382356]
|
AAR |
2010 |
Seagate Singapore International Headquarters (P) Ltd. vs DIT
Seagate Singapore International Headquarters (P) Ltd., In re
Permanent Establishment-Stocking goods with Services Providers-The applicant was a company of Singapore. It was manufacturing and selling hard-disk drives.
It supplied disks to original equipment manufacturin [LexDoc Id : 382290]
|
AAR |
2010 |
Raj Kumar Damani vs UOI
[LexDoc Id : 396569]
|
HC (Calcutta) |
2010 |
DDIT vs Tekmark Global Solutions LLC
Income deemed to accrue in India-Deputing personnel on hire-out basis-AY 2003-2004. The assessee a company of USA deputed its employees to an Indian company on hire-out basis. The said personnel were to work under contro [LexDoc Id : 388622]
|
ITAT (Mumbai) |
2010 |
Amiantit International Holding Ltd. vs DIT
Amiantit International Holding Ltd., In re
Transfer Pricing-ALP- When applicable-The ALP on international transaction was not applicable where there was no income
S.92B(1) of the Income Tax Act 1961 [LexDoc Id : 382145]
|
AAR |
2010 |
Royal Bank of Canada vs DIT
Royal Bank of Canada, In re
Profits on Derivatives-Transaction in derivative by MR-The applicant a Canadian company earned income from transactions in derivatives in Indian Stock-exchange. It was registered with SEBI as FII. The inco [LexDoc Id : 383812]
|
AAR |
2010 |
DCIT vs Honda Siel Cars India Ltd.
Duty of Tribunal-Rule of consistency-AY 2004-2005. The tribunal should not differ from its earlier decision merely because a contrary view appear to be preferable.
S.254(1) of the In [LexDoc Id : 392817]
|
ITAT (Delhi) |
2010 |
Ghanshyam Dass Vaswani vs UOI and Anr.
[LexDoc Id : 381921]
|
HC (Delhi) |
2010 |
| |
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