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Taxability of Fees for Technical Services (FTS) for Foreign Companies: A Deep Dive into Section 44D and the India-Australia DTAA (Director of Income Tax vs. Rio Tinto Technical Services)
Facts of the CaseThe assessee, Rio Tinto Technical Services (a foreign
company), operated in India through a division. During the Assessment Years
1999-2000 to 2001-02, it received payments from Rio Tinto India Private...
Director of Income Tax vs. Rio Tinto Technical Services: Taxation of Fees for Technical Services (FTS) under Indo-Australia DTAA and Section 44D of the Income Tax Act
Facts of the CaseThe respondent, a foreign company (Rio Tinto Technical
Services), operated in India through a division. During the relevant assessment
years (1999-2000 to 2001-02), the assessee received payments from ...
Girnar Investment Ltd. vs. Commissioner of Income Tax & Anr.: Applicability of Interest under Section 220(2) of the Income Tax Act when Assessment Orders are Restored by Appellate Tribunals
Facts of the CaseThe petitioner, Girnar Investment Ltd., a public limited
company, was assessed for the 1995-96 assessment year, resulting in a tax
demand of Rs. 21,44,521. The petitioner filed an appeal before the CIT...
Interpretation of Section 13(1)(c) and Treatment of Project Grants: Director of Income Tax v. Society for Development Alternatives
Facts of the CaseThe assessee, the Society for Development Alternatives, is an
institution registered under Section 12A and Section 80G of the Income Tax Act,
1961. The organization is dedicated to rural development, f...
The Synodical Board of Health Services vs. Director General of Income Tax: Scope of Scrutiny for Section 10(23C)(iv) Registration
Facts of the CaseThe Petitioner, The Synodical Board of Health Services, a
society registered under the Societies Registration Act, 1860, engaged in
managing hospitals and community health programs, applied for registr...
Kanchenjunga Advertising Pvt. Ltd. vs CIT-I – Whether Wrong Claim of Bad Debt on Share Application Money Attracts Penalty under Section 271(1)(c) of the Income Tax Act, 1961
Facts of the CaseThe assessee, Kanchenjunga Advertising Pvt. Ltd., filed its
return of income for Assessment Year 2000-01 declaring taxable income. During
scrutiny assessment proceedings, the Assessing Officer noticed ...
Penalty for Concealment: Assessing Inaccurate Particulars vs. Legal Contentions – Kanchenjunga Advertising P. Ltd. vs. CIT (U/S 271(1)(c))
Facts of the CaseThe appellant, Kanchenjunga Advertising P. Ltd., a domestic
company, filed its return for the assessment year 2000-01. During scrutiny, the
Assessing Officer (AO) identified a claim of Rs. 2,38,32,392/...
Analyzing Section 13(1)(c) Compliance and the Tax Treatment of Tied Project Grants: A Comprehensive Review of Director of Income Tax vs. Society for Development Alternatives
Facts of the CaseThe Respondent, a society registered under Section 12A and 80G
of the Income Tax Act, 1961, is engaged in research and development for rural
welfare and environmental regeneration. The Revenue (Appella...
Commissioner of Income Tax vs. Software Consultants: Assessing Jurisdiction under Section 263 and the Scope of Section 147
Facts of the CaseThe assessee, a private company, failed to file an income tax
return for the Assessment Year (AY) 1993-94. A subsequent search conducted by
the Central Bureau of Investigation at the premises of a dire...
Rajat Export Import India Pvt. Ltd. vs. Income Tax Officer: Validity of Reopening Assessment Based on Accommodation Entry Reports
Facts of the CaseThe petitioner, a private limited company, filed its return
for the assessment year 2004-05, which was processed under Section 143(1) of
the Income Tax Act. Subsequently, the Income Tax Officer (Respon...