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Are Interconnect/Port Access Charges "Fees for Technical Services" under Section 194J? – Commissioner of Income Tax vs. Bharti Cellular Ltd.
Facts of the CaseThe assessees are cellular mobile telephone service providers
licensed by the Department of Telecommunications. To facilitate calls between
subscribers of different networks, these assessees must inter...
Commissioner of Income Tax Vs M/s H.B. Estate Developers Ltd. [Delhi High Court] – Consistency in Treatment of Administrative & Professional Expenses – No Substantial Question of Law
Facts of the CaseThe assessee, M/s H.B. Estate Developers Ltd., was engaged in
the business of real estate construction and had various projects under
construction during Assessment Years 1996-97, 1997-98 and 1998-99.F...
Tax Deduction at Source (TDS) on Interconnect/Port Access Charges: Delhi High Court Ruling in CIT vs. Bharti Cellular Ltd.
Facts of the CaseThe respondents are companies engaged in providing cellular
telephone facilities. To ensure connectivity for calls made between different
networks, these companies entered into agreements with MTNL/BSN...
Distinction Between 'Setting Up' and 'Commencement' of Business: CIT vs. Hughes Escorts Communications Ltd.
Facts of the CaseThe Assessee company was incorporated to provide satellite
communication services using Very Small Aperture Terminal (VSAT) equipment. To
operate, the company required a license from the Department of
...
Understanding TDS on Interconnect and Port Access Charges: Delhi High Court Ruling in Commissioner of Income Tax vs. Bharti Cellular Ltd.
Facts of the CaseThe respondents (assessees) were companies providing cellular
telephone services. To operate their networks, they were required to enter into
interconnection agreements with MTNL/BSNL. When a subscribe...
Penalty Under Section 271(1)(c) Cannot Be Levied When Assessed Income Is Nil: Delhi High CourtCommissioner of Income Tax vs. M/S. Moser Baer India Limited (Delhi High Court)
Facts of the CaseThe assessee filed a return for the Assessment Year 1996-97
declaring a loss. During assessment proceedings, the Assessing Officer (AO)
noted discrepancies regarding tax exemptions claimed by the asses...
Interconnection Charges Paid to MTNL/BSNL Not 'Fees for Technical Services' Under Section 194J: Delhi High Court in Commissioner of Income Tax vs. Bharti Cellular Ltd.
Facts of the CaseThe respondents (assessees) were companies providing cellular
telephone services. To facilitate calls between different networks, the
assessees entered into interconnection agreements with MTNL/BSNL an...
Suresh Kumar Gupta Vs. The Commissioner of Income Tax: Scope of Writ Jurisdiction on Subsequent Interest Demands Post-Release of Seized Assets under Section 132 / 220 of the Income Tax Act
Facts of the Case
The
Petitioner, Suresh Kumar Gupta, filed a writ petition regarding the
seizure and release of certain jewellery which was the primary subject
matter of the dispute.
During
t...
High Court Ruling: Interconnect and Port Access Charges Do Not Constitute 'Fees for Technical Services' under Section 194J
Facts of the CaseThe respondents are companies engaged in providing cellular
telephone services. To complete calls originating from their subscribers but
terminating on other networks, the assessees must route these ca...
Income Tax Appellate Tribunal Disposes of Corporate Tax Disputes Involving Pension Provisioning under Section 43B and Scientific Research Claims under Section 35(2AB) in Assessee's Own Case
Facts of the Case
The
Revenue preferred an appeal (along with Cross Objections filed by the
Assessee) against the order of the learned Commissioner of Income Tax
(Appeals) for Assessment Year 2005-06....