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Salary accrued outside India cannot be taxed in India merely because it is received in India

Case Name : ITO (International Taxation), Vs Sri. Dylan George Smith (ITAT Bangalore)
Appeal Number : ITA 143& 144/BANG/2010
Date of Judgement/Order : 20/05/2010
Related Assessment Year : 2003-04 & 2004-05
Courts : All ITAT (14957) ITAT Bangalore (1081)
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Withholding tax obligation applies on payments to non-residents only if there is income chargeable to tax in India

Case Name : ITO Vs. Prasad Production Ltd. (ITAT Chennai)
Appeal Number : (ITA No. 663/ Mds/2003)
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Chennai (858)
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ITAT Delhi ruling provides guidance for ascertaining arm’s length price of an international transaction under TNMM

Case Name : IL Jin Electronics (I) Pvt. Ltd. Vs. Asst. Commissioner of Income Tax (ITAT Delhi)
Appeal Number : (ITA No. 438/Del/2008)
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Delhi (3708)

Composite scheme of arrangement cannot be denied the tax benefits if all the conditions for amalgamation under the Income-tax Act are fulfilled

Case Name : ACIT Vs TVS Motors Co. Ltd. (ITAT Chennai)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Chennai (858)
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AAR ruling is binding on a taxpayer and the Tax Authority in relation to transaction in respect of which the AAR ruling was sought: Bombay HC

Case Name : Re. The Prudential Assurance Company Ltd.
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : Advance Rulings (3746)

Making incorrect claim does not amount to furnishing inaccurate particulars

Case Name : CIT Vs Reliance Petroproducts Pvt. Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal No. 2463___of 2010
Date of Judgement/Order : 17/03/2010
Related Assessment Year :
Courts : Supreme Court of India (2373)
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AAR rules no capital gains on Part IX conversion of firm to company

Case Name : In re M/s Umicore Finance Luxembourg (A.A.R. No. 797 of 2009)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : AAR Delhi (34) Advance Rulings (3746)
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Duration test’ for determining existence of ‘Construction PE’ need to be applied independently for each contract executed

Case Name : Valentine Maritime Mauritius Ltd. (ITAT Mumbai)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Delhi (3708)

Income earned abroad can’t be taxed, if the same is not chargeable to tax under the general provisions of the I-T Act

Case Name : J Ray Mc Dermott Eastern Hemisphere Ltd. (ITAT Mumbai)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Mumbai (3584)

Deputation of personnel do not results in a permanent establishment in India: ITAT Mumbai

Case Name : Tekmark Global Solutions LLC (ITAT Mumbai)
Appeal Number :
Date of Judgement/Order :
Related Assessment Year :
Courts : All ITAT (14957) ITAT Mumbai (3584)
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