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Comprehensive Legal Analysis: Commissioner of Income Tax vs. Sahara Airlines Ltd. (2009) – Delhi High Court Judgment on TDS Liability for International Software Usage Payments and DTAA Interpretations under Article 13(2)(ii) of DTAA
Facts of the CaseThe respondent, Sahara Airlines Ltd., entered into
commercial arrangements with two distinct international entities to facilitate
their business operations. These entities included M/s. Amadeus Marketi...
Commissioner of Income Tax vs Goetze (India) Ltd. (2010) 2010:DHC:317-DB | Reassessment under Sections 147/148 Invalid Due to Mere Change of Opinion After Full Disclosure of Material Fact
Facts of the Case
The assessee, Goetze (India) Ltd., had claimed prior period
expenses amounting to ₹75,96,534.
During the original assessment proceedings under Section 143(3),
the Assessing Officer re...
Commissioner of Income Tax vs Honda Siel Cars India Ltd. – Allowability of Advertisement & Publicity Expenditure and Royalty Payments as Revenue Expenditure under Section 37(1) of the Income-tax Act, 1961 | Delhi High Court
Facts of the Case
The
assessee incurred expenditure towards advertisement and publicity for
promoting its business activities.
The
assessee also paid royalty to its Japanese collaborator under the t...
Commissioner of Income Tax vs. Shri Chand Ratan Bagri [2010] 2010:DHC:331-DB (Delhi High Court)
Facts of the CaseThe assessee had subscribed to 10 lakh preferential
convertible warrants issued by M/s BLB Limited and paid an initial amount
aggregating to Rs. 59,50,000.Subsequently, the assessee failed to make the ...
Commissioner of Income Tax vs. Sahara Airlines Ltd. (2009) – Comprehensive Analysis of Delhi High Court Ruling on TDS Applicability for Software Usage Payments to Foreign Entities under Section 195(2) of the Income Tax Act, 1961
Facts of the CaseThe respondent, Sahara Airlines Ltd. (the assessee),
established commercial arrangements with two international entities: M/s.
Amadeus Marketing, a Spanish corporation, and M/s. Galileo International, ...
Church's Auxiliary for Social Action & Anr. vs. Director General of Income Tax (Exemptions), New Delhi & Ors. | Caritas India vs. Union of India & Anr. – Delay in Filing Form 10AA under Section 80G(5C)(v) is Directory, Not Mandatory
Facts of the CaseChurch's Auxiliary for Social Action (CASA), a charitable
society registered under the Societies Registration Act, 1860 and enjoying
registration under Section 12A and approval under Section 80G of the...
Commissioner of Income-Tax, Central III vs. Uikam Investment & Finance Pvt. Ltd. & Connected Assessees | Validity of Search Warrants under Section 132, Limitation under Section 158BE and Block Assessment Proceedings – Delhi High Court
Facts of the CaseThe Revenue conducted search and seizure operations against a
group of companies allegedly involved in financial activities. Warrants of
authorisation were issued in June 1996 authorising searches of l...
Commissioner of Income Tax vs. Sahara Airlines Ltd.: A Comprehensive Legal Analysis on the Taxability of Software Ticket Reservation Payments as Non-Royalty Business Income and the Exclusion of TDS Obligations Under Section 195(2) of the Income Tax Act and DTAA Provisions
Facts of the CaseThe respondent, Sahara Airlines Ltd., maintained commercial
arrangements with two international entities to facilitate its operations: M/s.
Amadeus Marketing, a Spanish company, and M/s. Galileo Intern...
Commissioner of Income Tax vs. Sahara Airlines Ltd. (2009): Delhi High Court Verdict on Section 195 TDS Liability and Treatment of Software Reservation Payments to Foreign Entities as Business Income vs. Royalty under DTAA
Facts of the Case
The
respondent/assessee, Sahara Airlines Ltd., entered into operational
arrangements with two foreign entities: M/s. Amadeus Marketing (a
Spanish company) and M/s. Galileo Internatio...
Commissioner of Income Tax, Delhi-IV v. M/s Insilco Ltd. | CIT v. M/s Saw Pipes Ltd. – Bona Fide Belief Does Not Exempt Assessee from Interest Liability under Section 234B of the Income Tax Act
Facts of the Case
M/s
Insilco Ltd. filed its return declaring nil income for Assessment Year
1990-91.
The
assessee adjusted interest income earned on deposits against interest paid
on deferred...