Uttarakhand High Court

Adjustment of refund with demand u/s 245 cannot be done without application of mind

CIT (TDS) & others Vs State Bank of India & others (Uttarakhand High Court)

Uttarakhand High Court held In the case of CIT (TDS) & others vs. State Bank of India & others that every authority of discretionary power would be obliged to act, in the first place, being guided by relevant considerations and ignoring irrelevant considerations. ...

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VAT not leviable on 40% of restaurant bill, which is subject to Service Tax

Valley Hotel & Resorts Vs The Commissioner, Commercial Tax, Dehradun (Uttrankhand High Court)

Where the element of service has been declared and brought to tax vide notification dated 6 June 2012, by which Service tax is levied on 40% of the billed value in restaurant, no VAT can be imposed thereon on such amount. Copy of the decision is enclosed herewith....

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Even in a composite contract, off-shore profits cannot be assessed by dept. without showing its attribution to PE

Samsung Heavy Industries Co. Ltd. Vs The Director of Income-tax -1 (Uttarakhand High Court at Nainital)

Being a resident of Korea, appellant is governed by the Income-tax Laws applicable to the class of assessees as that of the appellant as prevalent in Korea. Therefore, it has a tax identity in Korea. In addition thereto, appellant has submitted to the jurisdiction of Indian Taxing Authorities by furnishing return of income and, thereby, ...

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S. 43B Employees contributions to EPF/ESIC beyond due dates specified in relevant statutes, but before due date of filing ROI allowable

The Commissioner of Income Tax Versus M/s Kichha Sugar Company Ltd. (Uttarakhand High Court at Nainital)

Due date referred to in section 36(1)(va) of the Act must be read in conjunction with section 43B(b) of the Act and a reading of the same would make it amply clear that the due date as mentioned in Section 36(1)(va), is the due date as mentioned in section 43B(b)...

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Income of non-resident co., from admin & support services to oil and gas field projects of Indian company outside India is not taxable in India

Commissioner of Income-tax Vs J. Ray Mc. Dermott Middle East Inc. (Uttarakhand High Court)

Assessee is a non-resident company. It entered into a contract with an Indian Company, but agreed to provide administrative and personnel support outside India. It noticed that the payment, pursuant to the contract, was received outside India. The Tribunal held that the said contract did not show that the administrative and the support se...

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Business profits of non-resident US Company not having any PE in India would not be taxable U/s. 44BB as per article 7 of DTAA

Commissioner of Income-tax Vs Enron Oil & Gas Expat Services Inc. (Uttarakhand High Court)

Article 7 of DTAA requires a non-resident US enterprise to have a permanent establishment in India for being taxed in India, otherwise it is not taxable in any view of the said treaty, even it received any remuneration in connection with any matter provided in Section 44BB of the Act. In the judgment referred to above, ...

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Interest on fixed deposit with banks cannot be claimed as exempt by a club on principal of mutuality

Commissioner of Income-tax, Dehradun Vs Dehradun Club Ltd. (Uttarakhand High Court)

In the instant case, the contributors, namely, the members of the assessee made contributions, which have been kept in fixed deposit with third party banks and those third party banks have contributed to the members fund. Accordingly, the members fund have been expanded not by the contributors/members, but by a third party. ...

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S. 263 CIT can revise AO’s order of taxing receipt as ordinary income instead of taxing it u/s. 44BB

M-I Overseas Ltd. Vs Director of Income-tax, International Taxation-II (Uttarakhand High Court)

A look at the assessment order, in respect whereof power under section 263 of the Act was exercised, would amply make it clear that the Assessing Authority did not at all make any endeavour to ascertain, whether Rs. 96 and odd crores were received by the assessee for and in respect of services rendered by the assessee or the same was rece...

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Tax Paid by employer on salary is not taxable in the hand of Employee

Director, Income Tax (International Taxation) Vs Sedco Forex International Drilling Inc & Others (Uttarakhand High Court at Nainital)

There is no dispute that the employer has entered into agreements with the employees and thereby has taken over an obligation to pay income tax payable by the employees. If the employer was not obliged to pay such income tax, the same would have been payable by the employees in question. Such payment, as has been provided in Section 10 (1...

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Applicability of section 44BB of the IT Act on mobilization/ demolization charges received by a non-resident foreign company

R&B Falcon Drilling Co. Vs Addl. CIT (Uttarakhand High Court)

Brief facts of the case giving rise to this appeal are that assessee, a non-resident foreign company, engaged in the business of providing services in connection with extraction and production of mineral oils, submitted its return of income declaring income at Rs. 2,11,79,270/ - for the Assessment Year 1999-2000. The case was processed u...

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