MOL Corporation Vs DCIT
.... ue from sale of software 6. On behalf of the assessee in regard to ground no 1 it was submitted that Ld. Tax Authorities have failed to follow the ratio and principles of law in regard to the sale of software products not giving rise to royalty income as held by Hon’ble Delhi High Court in ...
Income Tax Appellate Tribunal (Delhi D Bench)
M/S Salesforce.Com Vs Dy. D.I.T
.... it is a pa tent company or authority concerned, has any branches etc. It also gives a rating of the company. The informations that are provided in a BIR are said to be publicly available; they are collected and complied by D&B associates. A BIR is accessible by any subscriber on payment of ...
Income Tax Appellate Tribunal (Delhi D Bench)
Larsen & Toubro Limited Vs Girish Dave And Others
.... aged in the business of providing services or facilities in connection with, or supplying plant and machinery on hire used, or to be used in, the prospecting for, or extraction or production of, mineral oils, a sum equal to 10% of the aggregate of the amounts specified in sub-section (2) shall b ...
Bombay High Court
M/S ESM Group Inc Vs A.C.I.T
.... b) Indigenous (At site) (Refer Table - 8) - Inch in 2b 5 Civil Engineering Work including Supplies (Refer Table - 9) ...
Income Tax Appellate Tribunal (Delhi D Bench)
M/S Autoliv ASP Inc. Vs Dy. C.I.T
.... nology or techniques in the future without depending upon the provider. Technology will be considered "made available" when the person acquiring the service is enabled to apply the technology. The fact that the provision of the service that may require technical knowledge, skills, etc. ...
Income Tax Appellate Tribunal (Delhi D Bench)
M/S Dow Jones & Company Inc. Vs A.C.I.T.
.... it of the definition of royalty, a payment made for the use of or the right to use a copyright of a literary, artistic or scientific work. Thus, only those payments that allow a payer to use / acquire a right to use a copyright in a literary, artistic or scientific work arc covered within the de ...
Income Tax Appellate Tribunal (Delhi D Bench)
Intelsat Corporation Vs A.C.I.T
.... 7. That without prejudice to the above, the Assessing Officer on facts and circumstances of the case and in law, while computing the tax payable, the Assessing Officer erred in law in levying surcharge at 2 percent and education cess [including secondary and higher education cess] of 3 percent ...
Income Tax Appellate Tribunal (Delhi D Bench)
Engineering Analysis Centre Of Excellence Private Limited Vs Commissioner Of Income Tax & Anr
.... the award for its registration during that time. The award as we have noted before was made on 28-11-1977 and before the expiry of the four months from 28-11-1977, the award was filed in the court pursuant to the order of the court. It was argued that the order made by the court directing the a ...
Supreme Court Of India
KUNWAR KRISHNA CHANDRA, Vs COMMISSIONER OF Income Tax.
.... ment was on the personal properties of the karta only. The family, therefore, could not claim a deduction in respect of this charge. It appears that the Tribunal has overlooked the fact that the two sons of the karta are those whom he had by his second wife, who was married after his first wife s ...
Allahabad High Court
COMMISSIONER OF Income Tax, WEST BENGAL Vs STATE BANK OF INDIA.
.... t be said of a sum payable weekly, because there were fifty-two weeks and one day in an ordinary year and fifty-two weeks and two day in a leap year, so that there could never be a fixed annual sum and, therefore, no annual payment or annuity. Astbury, J., who decided the case, repelled the contenti ...
Calcutta High Court
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