Income Tax Appellate Tribunal Case Commentaries

Narrow Interpretation of 'Fees for Technical Services' under India-Singapore DTAA: Insights from Bharat Petroleum Corp. Ltd. v. JD of Income-Tax

Date: Mar 2, 2007

Narrow Interpretation of 'Fees for Technical Services' under India-Singapore DTAA: Insights from Bharat Petroleum Corp. Ltd. v. JD of Income-Tax Introduction The case of Bharat Petroleum Corpn. Ltd....

Assessments on Non-Existent Entities: Nullity Confirmed in Pampasar Distillery Ltd. v. Assistant Commissioner of Income-tax

Date: Mar 1, 2007

Assessments on Non-Existent Entities: Nullity Confirmed in Pampasar Distillery Ltd. v. Assistant Commissioner of Income-tax Introduction The case of Pampasar Distillery Ltd. v. Assistant Commissioner...

Reimbursement of Pre-Bid Expenses vs. Fees for Technical Services: Modicon Network v. Assistant Commissioner

Date: Feb 24, 2007

Reimbursement of Pre-Bid Expenses vs. Fees for Technical Services: Modicon Network v. Assistant Commissioner Introduction The case of Assistant Commissioner of Income-tax, Circle 23(2), New Delhi v....

Re-defining Burden of Proof under Section 68: Aravali Trading Co. v. Income-tax Officer

Date: Jan 26, 2007

Re-defining Burden of Proof under Section 68: Aravali Trading Co. v. Income-tax Officer Introduction The case of Aravali Trading Co. v. Income-tax Officer adjudicated by the Income Tax Appellate...

Clarifying Section 14A: Apportionment of Expenses in Mixed Taxable and Exempt Income – Wimco Seedlings Ltd. v. D.C. of Income-tax

Date: Dec 22, 2006

Clarifying Section 14A: Apportionment of Expenses in Mixed Taxable and Exempt Income – Wimco Seedlings Ltd. v. Deputy Commissioner of Income-tax Introduction Wimco Seedlings Ltd. v. Deputy...

M.M. Financiers (P.) Ltd. v. Deputy Commissioner of Income-tax: Upholding Transparency in Income Disclosure

Date: Dec 9, 2006

M.M. Financiers (P.) Ltd. v. Deputy Commissioner of Income-tax: Upholding Transparency in Income Disclosure Introduction The case of M.M. Financiers (P.) Ltd. v. Deputy Commissioner of Income-tax...

Inclusion of Interest Income in Business Profits for Deductions under Sections 10A and 10B: A Comprehensive Analysis of Assistant Commissioner of Income-tax v. Motorola India Electronics (P.) Ltd.

Date: Nov 29, 2006

Inclusion of Interest Income in Business Profits for Deductions under Sections 10A and 10B: A Comprehensive Analysis of Assistant Commissioner of Income-tax v. Motorola India Electronics (P.) Ltd....

Interpretation of "Advance Tax" Under Sections 234A and 234B: Mrs. Sheela Jaisingh v. Assistant Commissioner of Income-tax

Date: Nov 24, 2006

Interpretation of "Advance Tax" Under Sections 234A and 234B: Mrs. Sheela Jaisingh v. Assistant Commissioner of Income-tax 1. Introduction The case of Mrs. Sheela Jaisingh v. Assistant Commissioner...

Section 14A: Allocation of Expenditure in Relation to Exempt Income

Date: Nov 22, 2006

Section 14A: Allocation of Expenditure in Relation to Exempt Income Introduction The case of Assistant Commissioner of Income-tax, Range 10(1), Mumbai v. Citicorp Finance (India) Ltd., adjudicated by...

Clarification on Burden of Proof for Cash Credits under Section 68: Income Tax Officer v. Rajendra Kumar Taparia

Date: Nov 18, 2006

Clarification on Burden of Proof for Cash Credits under Section 68: Income Tax Officer v. Rajendra Kumar Taparia Introduction The case of Income Tax Officer v. Rajendra Kumar Taparia adjudicated by...

Strict Enforcement of Section 14A: Mandate for Proper Allocation of Expenditures Relating to Exempt Income

Date: Nov 1, 2006

Strict Enforcement of Section 14A: Mandate for Proper Allocation of Expenditures Relating to Exempt Income Introduction The case of Kalpataru Construction Overseas (P.) Ltd. v. Deputy Commissioner of...

Taxation of Intra-Branch Transactions for Non-Resident Enterprises in India: The Landmark Decision in Dresdner Bank AG v. ADIT

Date: Oct 21, 2006

Taxation of Intra-Branch Transactions for Non-Resident Enterprises in India: The Landmark Decision in Dresdner Bank AG v. ADIT Introduction The case of Dresdner Bank AG v. Additional Commissioner of...

Sheraton International Inc. v. Deputy Director of Income-tax: Defining the Taxability of Royalties and Fees for Technical Services under India-US DTAA

Date: Oct 5, 2006

Sheraton International Inc. v. Deputy Director of Income-tax: Defining the Taxability of Royalties and Fees for Technical Services under India-US DTAA Introduction The case of Sheraton International...

Non-Admissibility of Survey Material in Block Assessment for Undisclosed Income: Dasari Sri Sailendra Kumar v. D.C.I.T.

Date: Sep 23, 2006

Non-Admissibility of Survey Material in Block Assessment for Undisclosed Income Dasari Sri Sailendra Kumar v. Deputy Commissioner of Income-tax Introduction In the case of Dasari Sri Sailendra Kumar...

Doon Valley Motors: Upholding Reasonable Expenditure on Family Employees under Section 40A(2)

Date: Sep 9, 2006

Doon Valley Motors: Upholding Reasonable Expenditure on Family Employees under Section 40A(2) Introduction The case of Assistant Commissioner of Income-tax (OSD), Range - 1, Dehradun v. Doon Valley...

Taxation of Turnkey Project Profits: Deputy Commissioner of Income-tax v. Roxon OY Judgment Analysis

Date: Aug 19, 2006

Taxation of Turnkey Project Profits: Deputy Commissioner of Income-tax v. Roxon OY Judgment Analysis Introduction The case of Deputy Commissioner of Income-tax, Special Range-26, Mumbai v. Roxon OY...

Secret Process Requirement for Royalty Classification under DTAA: Panamsat v. Deputy Commissioner of Income Tax

Date: Aug 12, 2006

Secret Process Requirement for Royalty Classification under DTAA: Panamsat v. Deputy Commissioner of Income Tax Introduction Case: Deputy Commissioner of Income-tax, NR Circle, New Delhi v. Panamsat...

Condonation of Delay in Filing Appeals: Insights from Joint Commissioner of Income-tax v. Tractors & Farm Equipments Ltd.

Date: Aug 12, 2006

Condonation of Delay in Filing Appeals: Insights from Joint Commissioner of Income-tax v. Tractors & Farm Equipments Ltd. Introduction The case of Joint Commissioner of Income-tax, Special Range I,...

PUDA vs CIT: Defining Charitable Status for Development Authorities

Date: Aug 2, 2006

PUDA vs CIT: Defining Charitable Status for Development Authorities Introduction The case of Punjab Urban Planning & Development Authority (PUDA) v. Commissioner of Income-Tax-1, Chandigarh serves as...

Clarification on Tax Deduction at Source for 'Interest Accrued but not Due': IDBI v. Income-tax Officer, City III (Mumbai)

Date: Aug 1, 2006

Clarification on Tax Deduction at Source for 'Interest Accrued but not Due': IDBI v. Income-tax Officer, City III (Mumbai) Introduction The case of Industrial Development Bank of India (IDBI) v....

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