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Section 201 & Section 201(1A) of the Income Tax Act, 1961 – Liability to Pay TDS and Limit of Interest Liability When Deductee is a Government Undertaking
Facts
of the CaseThe assessee, M/s Trans Bharat
Aviation (P) Ltd., is engaged in the business of operating air taxis. During
verification proceedings, the Assessing Officer (AO) discovered that the
assessee had made ...
Commissioner of Income Tax vs. Suzuki Motor Corporation | Taxation of Supervision Fees as Fees for Technical Services (FTS) under Indo-Japan DTAA: Scope of Articles 7 & 12 Explained | Delhi High Court (ITA No. 276/2008)
Facts of the CaseThe case involves cross-appeals (including ITA No.
276/2008) filed by both the Assessee (Suzuki Motor Corporation / associated
entities) and the Revenue (Income Tax Department). The Assessee had earned...
Commissioner of Income Tax vs. Maruti Udyog Limited (In re: Assessee/Japanese Equipment Supplier) | Scope of Fees for Technical Services (FTS) under Articles 7 & 12 of Indo-Japan DTAA vs. Equipment Supply Simpliciter: Delhi High Court Remands Matter to ITAT for De Novo Adjudication on Admitted Additional Ground
Facts of the CaseThe case involves cross-appeals (ITA No. 404/2008
and others) filed by both the Assessee and the Revenue before the Hon’ble High
Court of Delhi. The dispute arose out of an order passed by the Income...
Commissioner of Income Tax vs. Singapore Airlines Ltd. & Others: Applicability of TDS under Section 194H on Supplementary Commission of Airline Travel Agents
Facts of the Case
The
Revenue preferred a batch of appeals against various international and
domestic airlines (including Singapore Airlines, KLM Royal Dutch Airlines,
British Airways, Air France, Air...
Commissioner of Income Tax vs. Tadashi Murakami (Delhi High Court) – Grossing Up under Section 195A Not Permissible Where Advance Tax is Paid by Employee; Employer-Paid Tax Treated as Non-Monetary Perquisite
Facts of the CaseThe assessee, Mr.
Tadashi Murakami, was an employee of Hongo India Pvt. Ltd. He received salary
in both Indian currency and foreign currency. Apart from salary, tax amounting
to Rs. 1,68,104/- was pai...
Commissioner of Income Tax vs Singapore Airlines Ltd (and Consolidated Appeals): Whether Supplementary Commission and Incentive/Discount Earned by Travel Agents on Air Tickets Attract TDS Liabilities Under Section 194H of the Income Tax Act, 1961
1. Facts of the Case
Parties
Involved: The bunch of appeals was preferred by
the Commissioner of Income Tax, New Delhi (Appellant / Revenue) against
multiple domestic and international airlines, inclu...
Commissioner of Income Tax vs. M/S. Dalmia Agencies (P) Ltd.: Penalty Under Section 271(1)(c) Not Maintainable for Bona Fide Claim of Business Expenditure Under Section 37(1) vs. Section 35DDA
Facts
of the Case·
The
assessee, M/S. Dalmia Agencies (P) Ltd., filed its return of income for the
Assessment Year (AY) 2001-02, declaring a loss of ₹44,37,666.·&nb...
Commissioner of Income Tax vs. Singapore Airlines Ltd. & Others (With CIT vs. Lufthansa German Airlines): Applicability of TDS Under Section 194H on Supplementary Commission vs. Trade Discounts on Concessional Tickets in Airline Industry
Facts of the CaseThe Revenue preferred a batch of appeals against
several international and domestic airlines (including Singapore Airlines, KLM
Royal Dutch Airlines, British Airways, Air France, and Lufthansa German
...
Commissioner of Income Tax, Delhi-VIII vs Mukesh Luthra – Reopening of Assessment under Sections 147/148 Invalid Where No Tangible Material Existed to Deny Section 80HHC Deduction
Facts of the
CaseThe assessee, Mukesh Luthra, claimed deduction
under Section 80HHC of the Income-tax Act, 1961 in respect of export income.
The Assessing Officer (AO) initiated reassessment proceedings by issuing
no...
Commissioner of Income Tax v. Singapore Airlines Ltd. & Others (ITA No. 306/2005): Applicability of Section 194H on Supplementary Commission and Concessional Tickets in the Aviation Sector
Facts of the Case
Reintroduction
of Section 194H: Section 194H was
reintroduced into the statute book by the Finance Act, 2001, effective
from June 1, 2001. Following this, the Income Tax Department d...