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If thin capitalization rules are not in the domestic law/Treaty, there can be not be artificial disallowance of interest paid on borrowings

Case Name : Besix Kier Dabhol, SA Vs. DDIT (ITAT Mumbai)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Mumbai (3584)

Transfer Pricing Provisions should be extended to domestic transactions to reduce litigation

Case Name : CIT Vs Glaxo Smith Kline Asia (P) Ltd. (Supreme Court of India)
Appeal Number : Petition(s) for Special Leave to Appeal (Civil) No(s). 18121/2007
Date of Judgement/Order : 26/10/2010
Related Assessment Year :
Courts : Supreme Court of India (2373)

Payment of non-compete fees for acquisition of business is capital expenditure

Case Name : Tecumseh India Private Limited Vs Addl. Commissioner of Income Tax (ITAT Delhi)
Appeal Number : ITA No. 3759/Del/2003
Date of Judgement/Order : 30/07/2010
Related Assessment Year : 1998- 99
Courts : All ITAT (14957) Delhi High Court (3377)
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Sec. 92 not applicable to advertisement expense paid by one resident entity for another resident entity

Case Name : McDonald's (India) Pvt Ltd. Vs. ACIT (ITAT Delhi)
Appeal Number : ITA No. 3890 (Del) of 2004
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Delhi (3708)

No requirement to approach Tax Officer for nil withholding certificate u/s. 195(2) where non-resident is not liable to tax

Case Name : VA Tech Wabag Ltd. Vs. ACIT (ITAT Chennai)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Chennai (858)
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National Aviation Co. of India Vs. DCIT (ITAT Mumbai)

Case Name : National Aviation Co. of India Vs. DCIT (ITAT Mumbai)
Appeal Number : I.T.A. No. 6698/Mum/2002
Date of Judgement/Order : 03/11/2010
Related Assessment Year : 2001- 02
Courts : All ITAT (14957) ITAT Mumbai (3584)

Issuance of accreditation certificate is not technical service as per India-Australia Tax Treaty

Case Name : Re. Joint Accreditation System of Australia and New Zealand (AAR)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : Advance Rulings (3746)

Delhi Tribunal rules on aggregation of closely-linked transactions and characterisation of reimbursement of advertisement expenses

Case Name : M/s Panasonic India Pvt Ltd Vs. Income Tax Officer (ITAT Delhi)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Delhi (3708)

Taxpayer can remit monies abroad without tax deduction if it is of opinion that remittance is wholly exempt from tax

Case Name : ACIT Vs. Monitor India Pvt. Ltd. (ITAT Mumbai)
Appeal Number : [2010-TII-138-ITAT-MUM-INTL]
Date of Judgement/Order : 08/10/2010
Related Assessment Year : 1999- 2000
Courts : All ITAT (14957) ITAT Mumbai (3584)

Consideration paid to a foreign company for operating and maintaining a power plant cannot be considered as fees for technical services

Case Name : Rolls Royce Industrial Power Ltd. Vs. ACIT (ITAT Delhi)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Delhi (3708)

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