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Director of Income Tax vs. M/s Ericsson Radio System A.B. — Taxability of Offshore Telecom Supplies and Embedded Software as Sale of Goods vs. Royalty under Sections 9(1)(i) and 9(1)(vi) of the Income-Tax Act, 1961
Facts of the CaseThe assessee, M/s. Ericsson Radio Systems A.B. (Sweden), is a
non-resident tax entity that entered into supply, installation, and overall
contracts with multiple Indian cellular operators to execute tu...
Director of Income Tax vs. M/s Ericsson Radio System A.B. — Taxability of Offshore Telecom Supplies and Embedded Software as Sale of Goods vs. Royalty under Sections 9(1)(i) and 9(1)(vi) of the Income-Tax Act, 1961
Facts of the CaseThe assessee, M/s. Ericsson Radio Systems A.B. (Sweden), is a
non-resident tax entity that entered into supply, installation, and overall
contracts with multiple Indian cellular operators to execute tu...
CIT vs. Shri Vardhman Overseas Ltd. – Delhi High Court Judgement on Taxability of Old Unconfirmed Sundry Creditors Under Section 41(1) and Section 28(iv) of the Income Tax Act
Facts of the Case
The
respondent-assessee was a limited company engaged in manufacturing rice
from paddy and selling rice in the local market.
During
the assessment proceedings for the Assessment Y...
Commissioner of Income Tax-II vs. Kamdhenu Steel & Alloys Ltd. & Ors. (Delhi High Court) | Section 68 Unexplained Share Application Money
Facts of the CaseThe Revenue preferred a batch of appeals before the Delhi High
Court against orders passed by the Income Tax Appellate Tribunal (ITAT) which
had deleted substantial additions made by Assessing Officers...
Director of Income Tax vs. Ericsson A.B. | Taxability of Off-shore Equipment Supply and Software Licensing Under Section 9(1) of the Income Tax Act & Indo-Sweden DTAA
Facts of the Case
The
Assessee Profile: M/s. Ericsson Radio Systems A.B.
(referred to as Ericsson A.B. or ERA) is a company incorporated in Sweden
and a tax resident of Sweden. It is a 100% subsidiary...
Commissioner of Income Tax-XVI vs. Mr. Robert Michael Arthey & Ors. (Consolidated with Mr. Lestner Garnett and Mr. Vijay Gopal Jindal)
Facts of the CaseThe Revenue (Commissioner of Income Tax-XVI) filed a batch of
four cross-appeals—namely ITA No. 459/2008, ITA No. 337/2007, ITA No. 338/2007,
and ITA No. 131/2009—before the High Court of Delhi. Th...
CIT vs. Visual Technologies India Pvt. Ltd.: Determining Eligibility and Quantum for Section 80-IC Deductions
Facts of the CaseThe Revenue filed an appeal against the Income Tax Appellate
Tribunal (ITAT) order regarding the assessment year 2006-2007. The assessee,
M/s Visual Technologies India Pvt. Ltd., had claimed a deductio...
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...