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Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

Subject : Direct Taxation

he submitted that the retrospective amendment to section 9(1)(vi) of the Income Tax Act brought in by the Finance Act 2012, which added explanation 4 to the provision and expanded its ambit with effect from 01.06.1976, could also not … section 9(1)(vi). Further, he referred to Circular No.10/2002 dated 09.10.2002 by the Central Board of Direct Taxes [“CBDT”]. in which “remittance for royalties” and “remittance … 15 of India v. Azadi Bachao Andolan, (2004) 10 SCC1[“Azadi Bachao Andolan”]. to argue that by virtue of section 90(2) of the Income Tax Act, the DTAA would prevail over domestic law to the extent it is more

Serco BPO (P.) Ltd. Vs. Authority For Advance Rulings, New Delhi

Court : Punjab and Haryana

Subject : Direct Taxation

Act that deals with Double Taxation Avoidance Agreements. Sub-section (4) of section 90 was introduced last year by Finance Act, 2012. That sub-section requires an assessee to produce a Tax Residency Certificate (TRC) in order to claim the benefit … powers conferred under section 90 of the Act and 24(A) of the Company (Profits) Surtax Act, 1964, the Central Government directed that all the provisions of the convention would be given effect to in India. Various aspects

Union of India & Others versus Future Gaming Solutions Pvt. Ltd. & ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025]2S.C.R.756; (2025) 5 SCC 906

II being the taxation entry - Constitution of India - Finance Act, 2007 - Finance Act, 2010 - Finance Act, 2012 - Finance Act, 2015 - Finance Act, 2016 - Service Tax Rules, 1994 - r.7C - Lotteries (Regulation) … Officer, Rajahmundry [1968] 2 SCR 476 : AIR 1968 SC 784; Moped India Ltd. v. Assistant Collector of Central Excise, Nellore [1985] Supp. 1 SCR 954 : (1986) 1 SCC 125; Alwaye Agencies v. Deputy Commissioner of … 67 Online Computerised Agreement: ................................ 78 Agency: .................................................................................... 83 Case Law: ................................................................................ 90 Agreements: ............................................................................. 105 Controversy between the Parties: .............................................113 * Ed. Note: Pagination … category of taxable services, namely “Business Auxiliary Service,” under sub-section (19) of Section 65, effective from 01.07.2003. Pursuant to this amendment, the Service Tax Department

Vodafone South Limited and Another Vs. the Deputy Director of Income T ...

Court : Karnataka

Subject : Education

dwell more on this aspect which would have been possible had the petitioner questioned the legality of the Finance Act, 2012, inserting Explanations 5 and 6 to Section 9(l)(vi) of the Act. 47. I need to emphasize that the … tax assessee in India and NTO based on foreign policy of the Central Government, agreements are entered into to prevent double taxation, and they are … At this juncture, I am also compelled to refer to the fourth submission of Mr.Singhvi with regard to Section 90(2) of the Act. Learned counsel would submit, petitioner and NTO are knit by and are governed by the

Vodafone South Limited and Another Vs. the Deputy Director of Income T ...

Court : Karnataka

Subject : Education

dwell more on this aspect which would have been possible had the petitioner questioned the legality of the Finance Act, 2012, inserting Explanations 5 and 6 to Section 9(l)(vi) of the Act. 47. I need to emphasize that the … tax assessee in India and NTO based on foreign policy of the Central Government, agreements are entered into to prevent double taxation, and they are … At this juncture, I am also compelled to refer to the fourth submission of Mr.Singhvi with regard to Section 90(2) of the Act. Learned counsel would submit, petitioner and NTO are knit by and are governed by the

Verizon Communications Singapore Pte Ltd. Vs. Income Tax Officer of In ...

Court : Chennai

Subject : Direct Taxation

services.33. Faced with the decisions of the Authority for Advance Ruling, Explanations 4 and 5 were inserted under Finance Act, 2012, with effect from 01.06.1976. Under Explanation 5, the Legislature sought to clarify the definition of 'royalty' to include … same would have to be translated into an Act of Parliament, a special procedure is evolved by enacting Section 90 of the Income Tax Act enabling the Central Government to enter into agreements with the Government of any

T. Rajkumar and Others Vs. Union of India, Rep. by its Secretary, New ...

Court : Chennai

Subject : Land Acquisition

provisions are not beneficial to him." 64. It may be noted that Sub-Section (2A) was inserted under the Finance Act, 2012 with effect from 1.4.2013, but was omitted by Finance Act, 2013, due to the controversies it created. However, … Central Government also issued a notification bearing No.G.S.R. 805(E) dated 26.12.1995 in exercise of the powers conferred by Section 90 of the Income Tax Act, 1961. The Agreement also contains a provision in Article 28 for 'Exchange of

M/S Wipro Limited Vs. The Deputy Commissioner of Income Tax

Court : Karnataka

Subject : Direct Taxation

of income tax in both the countries was sine qua non. However, by the amendment made by the Finance Act 2003, the benefit of granting the relief was extended to even in respect of income tax chargeable under … Counsel for Dr.R.B.Krishna, Adv.) AND : The Deputy Commissioner of Income Tax Central Circle 1 (3), 3rd Floor, Central Revenue Buildings, Queens Road, Bangalore 560 … country outside India in relation to income eligible for deduction under section 10A would not be available under section 90(1)(a)?.” [Question of law No.18 in ITA Nos. 210 & 211/2009 (Department’s Appeal)]. - 25 - “Whether the appellate

Director Of I.t New Delhi Vs. M/s Mitsubhishi Corp.

Court : Supreme Court of India

Subject : Direct Taxation

Section 234B, which fall for consideration in this case, are reproduced below as they stood prior to the Finance Act, 2012: “209. Computation of advance tax. - (1) The amount of advance tax payable by an assessee in the … the prescribed time, the sum so deducted to the credit of the Central Government. The consequences of failure to deduct tax or pay the tax … and which is taken into account in computing such total income; (ii) any relief of tax allowed under section 90 on account of tax paid in a country outside India; (iii) any relief of tax allowed under section

The Commissioner of Income Tax-Ii vs.mitsubishi Corporation India Pvt. ...

Court : Delhi

Subject : Direct Taxation

(ib) to Section 40 (a) of the Act. Section 195 of the Act was also amended by the Finance Act, 2012, by adding Explanation 2 w.r.e.f. 1st April, 1962. The amended provisions as applicable to the AY in issue, … agreement, with respect to cases to which where they apply, would the Central Government ITA No.180/2014 Page 9 of 83 operate even if inconsistent with … A survey of the aforesaid cases makes it clear that the judicial consensus in India has been that Section 90 is specifically intended to enable and empower to issue a notification for implementation of the terms of a