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Commissioner of Income Tax vs. Maruti Udyog Limited (Assessee) | Taxability of Supervision Fees as Fees for Technical Services (FTS) under Article 12 vs. Article 7 of Indo-Japan DTAA: ITAT Remand for De Novo Inquiry under Section 260A
Facts of the CaseThe case involves a batch of cross-appeals (ITA
Nos. 404/08, 409/08, etc.) filed before the High Court of Delhi involving the
Assessee and the Revenue. During the prior proceedings before the Income Ta...
CIT vs. Maruti Udyog Limited (And Connected Appeals) | Taxability of Supervision Fees under Indo-Japan DTAA: Fees for Technical Services (FTS) vs. Supply of Equipment Simpliciter under Section 9(1)(vii) of Income Tax Act and Articles 7 & 12 of Indo-Japan DTAA
Facts of the Case
The
Assessee entered into transactions involving the supply of industrial
equipment along with associated supervision services to Maruti Udyog
Limited.
A
dispute arose regard...
Commissioner of Income Tax v. Pawan Gupta (Following Precedent) – Revenue Appeal Dismissed by Delhi High Court under Income Tax Act, 1961 | ITA No. 1032/2009
Facts of the
Case
The Revenue preferred an appeal before the Delhi High Court under
the provisions of the Income-tax Act, 1961.
The appeal sought adjudication on an issue which had already been
considere...
Section 201 & Section 201(1A) of the Income Tax Act, 1961 – Liability to Pay TDS and Limit of Interest Liability When Deductee is a Government Undertaking
Facts
of the CaseThe assessee, M/s Trans Bharat
Aviation (P) Ltd., is engaged in the business of operating air taxis. During
verification proceedings, the Assessing Officer (AO) discovered that the
assessee had made ...
Commissioner of Income Tax vs. Suzuki Motor Corporation | Taxation of Supervision Fees as Fees for Technical Services (FTS) under Indo-Japan DTAA: Scope of Articles 7 & 12 Explained | Delhi High Court (ITA No. 276/2008)
Facts of the CaseThe case involves cross-appeals (including ITA No.
276/2008) filed by both the Assessee (Suzuki Motor Corporation / associated
entities) and the Revenue (Income Tax Department). The Assessee had earned...
Commissioner of Income Tax vs. Maruti Udyog Limited (In re: Assessee/Japanese Equipment Supplier) | Scope of Fees for Technical Services (FTS) under Articles 7 & 12 of Indo-Japan DTAA vs. Equipment Supply Simpliciter: Delhi High Court Remands Matter to ITAT for De Novo Adjudication on Admitted Additional Ground
Facts of the CaseThe case involves cross-appeals (ITA No. 404/2008
and others) filed by both the Assessee and the Revenue before the Hon’ble High
Court of Delhi. The dispute arose out of an order passed by the Income...
Commissioner of Income Tax vs. Singapore Airlines Ltd. & Others: Applicability of TDS under Section 194H on Supplementary Commission of Airline Travel Agents
Facts of the Case
The
Revenue preferred a batch of appeals against various international and
domestic airlines (including Singapore Airlines, KLM Royal Dutch Airlines,
British Airways, Air France, Air...
Commissioner of Income Tax vs. Tadashi Murakami (Delhi High Court) – Grossing Up under Section 195A Not Permissible Where Advance Tax is Paid by Employee; Employer-Paid Tax Treated as Non-Monetary Perquisite
Facts of the CaseThe assessee, Mr.
Tadashi Murakami, was an employee of Hongo India Pvt. Ltd. He received salary
in both Indian currency and foreign currency. Apart from salary, tax amounting
to Rs. 1,68,104/- was pai...
Commissioner of Income Tax vs Singapore Airlines Ltd (and Consolidated Appeals): Whether Supplementary Commission and Incentive/Discount Earned by Travel Agents on Air Tickets Attract TDS Liabilities Under Section 194H of the Income Tax Act, 1961
1. Facts of the Case
Parties
Involved: The bunch of appeals was preferred by
the Commissioner of Income Tax, New Delhi (Appellant / Revenue) against
multiple domestic and international airlines, inclu...
Commissioner of Income Tax vs. M/S. Dalmia Agencies (P) Ltd.: Penalty Under Section 271(1)(c) Not Maintainable for Bona Fide Claim of Business Expenditure Under Section 37(1) vs. Section 35DDA
Facts
of the Case·
The
assessee, M/S. Dalmia Agencies (P) Ltd., filed its return of income for the
Assessment Year (AY) 2001-02, declaring a loss of ₹44,37,666.·&nb...