Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1987)21ITD214(Delhi)
..... the contract of this service of the foreign technician was approved by the government of india, ministry of finance, new delhi vide their letter dated 3-3-1981 in terms of section 10(6)(viia) of the income-tax act, 1961 ('the act'). ..... section 249 of the act provides form of appeal and limitation.sub-section (1) ibid, requires that every appeal under this chapter shall be in the prescribed form and verified in the prescribed manner.rules 45 and 46 of the income-tax rules, 1962 have been framed for this purpose. ..... even if he had not done so, it is to be appreciated that when this company gave guarantee to the government of india for the payment of all taxes due under the direct taxes acts and the government allowed the non-resident to leave, the company stepped into his shoes to meet any liability accruing and arising to the government of india on behalf of the said non-resident. ..... shrieves and proposed to treat them as an agent of the said nonresident individual.this notice was in a way to show cause why they need not be treated as the agents of the non-resident under section 163. ..... the said employer deputed him as resident site engineer to work at indian naval dockyard at bombay from 11-5-1980 to 31-3-1981. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Pune
Reported in : (2000)66TTJ(Pune.)698
..... .a search and seizure action under section 132 of the income tax act, 1961, was carried out at the residence of the assessee. ..... tax salary income undisclosed income for assessment year 1987-88 to 1992-93 as follows : since there was nothing found in regard to the above income during the search and since even otherwise the salary received from reserve bank of india from which adequate and proper tax was deducted at source, such income could not be considered as 'undisclosed income' as defined.as the salary income for above years was not 'undisclosed income', ..... the learned assistant commissioner had no jurisdiction to assess the same under section ..... 1992-93 and xerox copies of salary pass book maintained by him and submitted that though he had not filed returns of income-tax was deducted at source by the reserve bank of india. ..... of the assessing officer to hold that the salary received by the assessee from reserve bank of india was undisclosed income of the assessee for the block period 1987-88 to 1992-93.the learned departmental representative strongly supported the .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT
Reported in : (2007)106ITD227(Bang.)
..... note in the said case read as under: non-resident - advance ruling - income deemed to accrue or arise in india - fees for technical services -scope of explanation to section 9 - amounts paid for preparatory studies in foreign country - services to be utilised in india - such amounts would be deemed to accrue or arise in india - no difference between fees for engineering services and amounts paid as living allowances and travel allowances - income tax act. ..... before learned cit(a) were filed against order under section 201(1) of the income tax act, 1961 (the act) as rectified under section 154 for asst. ..... income tax act, 1961, it is chargeable under section 9(1)(vii) of the act. ..... the said case is extracted herein: deduction of tax at source - payments to contractors "for carrying out any work" - provision for deduction as income tax from payments - is not restricted to payments in relation to works contracts - person responsible for payment - has to deduct from entire sum paid or credited and not merely income component of the sum - no right or duty to determine whether part of sum paid constitutes income of contractor - income tax act, 1961, 5.l94c(1).6.2 shri indrakumar further submitted that for ..... assessee-company contended before the assessing officer that the amount received from the indian company was not assessable to tax under section 9 of the income tax act, 1961, for the assessment year 1980-81, as there was no business connection between the indian company and the assessee- .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Hyderabad
Reported in : (2007)105ITD423(Hyd.)
..... that: where the regular assessment of an employee had been completed and the amount of tax fully paid by him, the income-ax officer (tds) has no jurisdiction under section 201 of the income-tax act, 1961, to demand further tax from the employer in respect of tax short-deducted relating to such employee.18.4 in case the revenue feels that during the period of default i.e.the actual date on which the tax is due for deduction and remittance and the date of payment by the deductee, it had ..... since the non-resident company had no income accruing or arising in india, it cannot be said that there was any liability of the non-resident company to pay income-tax on the amount of interest of the three installments and, consequently there cannot be said to be any liability of the assessee company as the agent of the non-resident company so far as this aspect of income accruing or arising through or from any asset held by the non-resident company in india was concerned.applying these tests, we have to necessarily conclude that ..... further he submitted that given the huge nature of the works undertaken by the non-resident in india, the work being attributable to the p.es cannot be of any doubt as otherwise it would only be pushing the issue under the rug. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT
Reported in : (1994)48ITD359(Bang.)
..... court in the case of davy ashmore india ltd, (supra): in determining the liability of a non-resident company, if there is any agreement for avoidance of double taxation entered into under section 90 of the income-tax acter. ..... taxation avoidance agreement provides for a particular mode of computation of income, the same should be followed, irrespective of the provisions in the income-tax act.we would, therefore, have to depend on the amended agreement between the republic of india and the federal republic of germany for the avoidance of double taxation ..... the assessee-company for which payments under consideration had been made would surely constitute "plant" for the purpose of indian income-tax act. ..... be of the nature of technical services fees in accordance with article viiia of the amended double taxation avoidance agreement between the two parties or even in terms of section 9(1)(vii) read with explanation 2 to the said section.the different other grounds as raised by the assessee have all been answered in detail by the cit (appeals) in his appellate order and we do not find ..... in that case are nothing but supplement to the cost of the plant and machinery supplied by the assessee to the indian company which is certainly not taxable in india, (ii) the date and drawings supplied only relate to the setting up of the plant and machinery and do not have any relevance to the process of manufacture ..... 1961, the said agreement must prevail over the provisions of the income-tax act ..... act, 1961 ..... 1961 .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1986)18ITD1a(Delhi)
..... the normal presumption of section 6(2) of the income-tax act, 1961 ('the act') will, therefore, prevail and the assessee-firm will be assessable as 'resident'.9. ..... the assessee claims that the status should be accorded as 'nonresident' while according to the revenue, it is 'resident'.section 6 has been pressed into service by the learned lower authorities, the material part of which (for the purposes of the present appeal) reads as under : (2) a hindu undivided family, firm or other association of persons is said to be resident in india in any previous year in every case except where during that year the control and management of its affairs is situated wholly outside ..... section 91, which is relevant for our purpose, reads as below : (1) if any person who is resident in india in any previous year proves that, in respect of his income which accrued or arose during that previous year outside india ... ..... of its case and, therefore, it was not necessary for the department to have placed positive evidence on record in support of the case that the control and management of the assesse-firm was wholly situated outside india.25.7 the learned departmental representative countered the contention of the assessee that the affidavits unless tested through cross-examination, could not be rejected, by relying on the decision of the assam high court in the case of chowkchand .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Pune
Reported in : (1993)45ITD243(Pune.)
..... section 172(1) contains a non obstante clause stating that the provisions of section 172 shall, notwithstanding anything contained in the other provisions of this act (income-tax act, 1961) apply for the purpose of the levy and recovery of tax in the case of any ship, belonging to or chartered by a non-resident, which carries passengers, livestock, mail or goods shipped at a port in india ..... appellant, the argument of the learned departmental representative and the record.the case of the assessee falls, no doubt, under section 172 of the income-tax act, 1961 pertaining to shipping business of non-resident.this section falls in chapter xv of the income-tax act which provides for liability in special cases. ..... is made to appeal against the order under section 172(4) is technically correct as per the provisions of the income-tax act, 1961.the relief sought by the assessee is an extraordinary relief based on the double taxation avoidance agreement for which the course open to the assessee is to seek refund under section 237 of the income-tax act and the ito is duty bound to consider the same, because the directions of the government of india are binding on him.9. ..... taxation avoidance agreements which have been entered into by the central government under section 90 of the income-tax act, 1961, also provide that the laws in force in either country will continue to govern the assessment and taxation of income in the respective country except where provisions to the contrary have been made .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (2005)93TTJ(Mum.)734
..... resident--advance ruling--income deemed to accrue or arise in india--fees for technical services--scope of explanation to section 9--amounts paid for preparatory studies in foreign country--services to be utilised in india--such amounts would be deemed to accrue or arise in india--no difference between fees for engineering services and amounts paid as living allowance and travel allowance--it act, 1961, section ..... : advance ruling--collaboration agreement between foreign company and indian company--agreement stipulating that foreign company would not be liable to pay any taxes in india and that indian company was liable to pay tax which may have to be paid by foreign company--foreign company bound to file returns and pay advance tax--determination of question whether income accrued or arose to it in india would affect it--foreign company entitled to file application for advance ruling--it act, 1961, sections 245n, 245q. . ..... in the light of the discussions of various articles as provided in the indo-us dtaa, the following conditions are required to be satisfied for a service rendered by the us resident being brought within the ambit of 'independent personal services' exigible to tax in india under article 15 : (i) the service should be in the nature of a 'professional service', or other activity of an independent character, which includes independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, surgeons, .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Kolkata
Reported in : (1989)28ITD166(Kol.)
..... it was further stated1that, interest and dividends represented income from which tax was required to be deducted at source under chapter xvii of the income-tax act, 1961. ..... the assessee's contention that if tax deductible under sections 194 and 195 is deducted from the income-tax calculated under section 209(1), the advance tax payable would be nil is not tenable. ..... in support of the contention that income-tax determined has to be reduced by the tax deductible under sections 194 and 195 in respect of dividend and interest income even if such tax has not been actually deducted, reliance has been placed on the decision of the madras high court in the case of c'it v. ..... so, in respect of this income even if taxes deductible at source under sections 194 and 195 are deducted from the income-tax determined under section 209, still advance tax would be payable by the assessee because of difference in the rate of income-tax payable by the assessee in respect of this income and the rate at which tax at source is deductible under sections 194 and 195. ..... it was pointed out by the assessee, a non-resident company, that income accruing to it in india during 1980 comprised of interest due from the bank on short-term deposit, interest due from tata finlay ltd. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Cochin
Reported in : (1992)43ITD464(Coch.)
..... under the provisions of section 32(1) of the said act income-tax or any other tax is not payable on the income of the unit trust of india and in relation to certain income distributed by it to certain categories of persons.sub-section (2) declares that the provisions of sections 193 and 194 of the income-tax act, 1961 would not be applicable to the interest or dividend payable to the unit trust of india and also the income distributed to the unit holder, who is an individual resident in india.the provision for deduction of tax is made in respect of the income distributed to an individual who is a non-resident in case such ..... we do not accept his argument for the following reasons: 32(3) subject to the foregoing sub-sections for the purposes of the income-tax act, 1961 (43 of 1961),- (a) any distribution of income received by a unit-holder from the trust shall be deemed to be his income by way of dividends ; and this is only a sub-section which is made subject to sub-sections (1) and (2) of section 32 of the unit trust of india act. ..... (b) that the learned commissioner of income-tax (appeals) erred in law and on the facts and in the circumstances of the case in applying the provisions of section 73 of the income-tax act, 1961 to the units of unit trust of india which cannot be equated with the shares of the company.during the course of appellate proceedings, the learned cit(appeals) noticed that the assessee had incurred loss on account of sale of units amounting to rs. .....
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