Addition of Explanation to sub-section (2) to Section 9 through ...

Finance Act 2010: Explanation to Section 9(2) Doesn't Affect Non-Residents' Income Taxability for Business Outside India.

November 7, 2013

Case Laws Income Tax AT

Addition of Explanation to sub-section (2) to Section 9 through Finance Act, 2010 with retrospective effect from 1.6.1976 will therefore have no effect on taxability of income earned by non-resident outside India in the course of his business or profession carried out outside India by him - AT

View Source

← Previous Next →

Addition of Explanation to sub-section (2) to Section 9 through ...

Finance Act 2010: Explanation to Section 9(2) Doesn't Affect Non-Residents' Income Taxability for Business Outside India.

November 7, 2013

Case Laws Income Tax AT

You may also like:

The appellant qualified as a non-resident in India during the previous year 2015-16. A non-resident is taxable in India only for income received/deemed to be received or...

Taxability of salary income in India while rendering service in abroad - assessee is NRI - income accrued inside or outside India - assessee is a non-resident employee...

Clubbing of income of Non-resident and Permanent Establishment (PE) - Levy of surcharge at 5% as against assessee’s claim of 2% - The royalty and Fee for Technical...

Taxability of salary received by non-resident from an Indian company - The ITAT examined the taxability of this income under Sections 5, 9, and 15 of the Income Tax Act....

Exemption u/s 11 - claiming benefit of accumulation u/s 11(2) over deemed income u/s 11(3) - non application of income - the assessee should not be eligible to claim...

Royalty Income – Finance Act, 2010 has substituted the explanation to section 9 - such income shall be included in the total income of the non-resident, whether or not...

Assessee, a non-resident Indian residing outside India for over 25 years, challenged the jurisdiction of Income Tax Officer (ITO), Ward 2(2), Ajmer to issue notice u/s...

TDS liability u/s 195 - payments made to the non-residents / father of the non-resident - The entire payment was made to the resident Indian who is also the father of...

Deduction u/s. 80P(2)(d) - interest income earned from other cooperative banks/societies - Principle of mutuality - Taxability of Club House income - The Tribunal...

Taxability of Gift received by Non Residents / and Not ordinarily residents from a Person in India - Deeming provision u/s 9 extended to not-ordinarily resident with NR...

Taxability of dividend as declared, distributed or paid by a domestic company to a non-resident shareholder(s) which attracts Additional Income Tax (Tax on Distributed...

TDS liability u/s 195 - Income accrued in India - Commission paid to the non-resident in the present case is not taxable under the IT Act by virtue of Section 5(2) read...

Non-Compete fees - taxability - chargeable to tax as ‘business income’ - AT

The appellant trust claimed to be formed for public charitable activities and registered under the Rajasthan Public Trust Act 1959, regularly filing its income tax...

Income accrues or arises in India - services to MTR foods Private Limited who is located outside India - Secondment charges paid in respect of the professional services...

Quick Updates: