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Spaze Towers (P) Ltd. vs. Commissioner of Income Tax Delhi-III | Withdrawal of Writ Petitions under Article 226
Facts
of the CaseThe petitioner, Spaze Towers (P)
Ltd., filed a series of writ petitions (W.P.(C) 12788/2009, 12794/2009,
12810/2009, 12828/2009, 326/2010, 327/2010, 333/2010, 334/2010, 335/2010,
336/2010) before the...
Commissioner of Income Tax, Delhi vs. Raghav Bahl (Delhi High Court) – Revenue Appeal Dismissed as No Substantial Question of Law Arose under the Income-tax Act
Facts of the
CaseThe Revenue filed appeals before the Delhi High
Court against a common order dated 08.08.2008 passed by the Income Tax
Appellate Tribunal in ITA Nos. 3555-3557/Del/2003 relating to Assessment Years
2...
Commissioner of Income Tax vs. Akums Drugs & Pharmaceuticals Ltd. – Allowability of Commission Paid to Agents for Government Institutional Supplies under Section 37(1) of the Income-tax Act, 1961
Facts of the Case
The
assessee was engaged in the manufacture and supply of pharmaceutical
products, including supplies to Government institutions.
Commission
payments were made to agents for ...
Commissioner of Income Tax vs. Sahara Airlines Ltd. (ITA No. 1170/2009) | Whether Ticket Reservation Software Payments to Foreign Entities (Amadeus & Galileo) Constitute Royalty or Business Income Under Section 195 of Income Tax Act, 1961
Facts of the Case
The
respondent/assessee, M/s. Sahara Airlines Ltd., entered into operational
arrangements with two foreign companies: M/s. Amadeus Marketing (a Spanish
company) and M/s. Galileo Inte...
Commissioner of Income Tax vs. Akums Drugs & Pharmaceuticals Ltd. – Deductibility of Commission Paid to Agents for Government Institutional Business under Section 37(1) of the Income-tax Act, 1961
Facts of the Case
The
assessee was engaged in manufacturing pharmaceutical formulations and
supplying medicines to Government institutions.
Commission
payments were made to various agents who assist...
Commissioner of Income Tax vs. Sahara Airlines Ltd. (2009) | Applicability of TDS under Section 195 on Software Payments for Ticket Reservation Systems to Foreign Entities (M/s. Amadeus Marketing & M/s. Galileo International): Royalty vs. Business Income under DTAA
Facts of the Case
The
respondent/assessee, Sahara Airlines Ltd., entered into operational
agreements with two foreign entities: M/s. Amadeus Marketing (a Spanish
company) and M/s. Galileo Internationa...
Commissioner of Income Tax, Delhi vs Raghav Bahl (Delhi High Court) – No Substantial Question of Law Arises in Revenue Appeal | ITA Nos. 16/2010 & 1188/2009
Facts of the Case
The Income Tax Appellate Tribunal passed a common order dated
08.08.2008 in ITA Nos. 3555-3557/Del/2003 relating to Assessment Years
2000-01, 2001-02 and 2002-03.
The Revenue challenged...
· Commissioner of Income Tax-IV vs. Infogain India BPO Pvt. Ltd. – Settlement of Contractual Lease Liability Held Deductible Under Section 37(1) of the Income Tax Act, 1961 on Grounds of Commercial Expediency.
Facts
of the Case·
The
Assessee (Infogain India BPO Pvt. Ltd.) incurred certain settlement expenses
during the Assessment Year 2004-05.· ...
Commissioner of Income Tax vs. Akums Drugs & Pharmaceuticals Ltd. – Allowability of Commission Paid to Agents for Government Institutional Sales under Section 37(1) of the Income-tax Act
Facts of the Case
The
assessee was engaged in manufacturing pharmaceutical formulations and
supplying medicines to Government institutions.
Commission
was paid to various agents who assisted t...
Commissioner of Income Tax vs. Sahara Airlines Ltd.: High Court Rules on TDS Liability Under Section 195 for Ticket Reservation Software Payments to Foreign Companies (Amadeus & Galileo) Under DTAA
Facts of the CaseThe respondent-assessee, M/s. Sahara Airlines Ltd., entered
into operational agreements with two foreign business entities: M/s. Amadeus
Marketing (a Spanish company) and M/s. Galileo International (an...