Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Whether the assessee was acting as agent of charterer or owner ...


Court Rules Appellant Acted as Ship Owner's Agent, Not Charterer, in Legal Dispute.

January 16, 2014

Case Laws     Income Tax     HC

Whether the assessee was acting as agent of charterer or owner of the ship - it is clear that the appellant was acting as an agent of the owner and not of the charterer - HC

View Source

 


 

You may also like:

  1. TDS - where payments are made to shipping agents of nonresident ship-owners or charterers for carriage of passengers, etc., shipped at a port in India, since the agent...

  2. Classification of service - Broker v/s Commission agent - ship brokers - brokers are purely intermediaries who do not act on behalf of either ship owner or the charterer...

  3. Income deemed to accrue or arise in India - amount received by the assessee on account of Time Charter of its ship as “royalty‟ and taxing the same u/s 9(1)(vi) -...

  4. Maintainability of an interim application seeking summary judgment under the Code of Civil Procedure for enforcing claims arising from bunker supplies made to defendant...

  5. Classification of services - discount received against their own export consignment from the shipping agents - the appellant has not rendered any services of clearing...

  6. Petition maintainability hinges on alternative remedy availability. Excess tax refund due to ignorance and legal ambiguity. Supreme Court ruled that purely legal...

  7. Addition u/s 40(a)(ia) - Non deduction of TDS on freight expense - non-residents ship owners/charters - the relation between the assessee and the agent was that of a...

  8. The High Court considered the issue of whether Sweet Whey powder can be cleared duty-free as a "Leavening Agent" under a duty-free import authorization license. The...

  9. The Delhi High Court addressed a case involving TDS u/s 194H for non-deduction of TDS on transactions between the Appellant and distributors regarding the sale of SIM...

  10. Revision of bill of lading - Penalty - the person who filed the manifest is not proceeded against in its individual capacity but as the agent of the shipping line; the...

  11. The NCH Mumbai issued directives regarding digitalization of customs duty payments for ship stores, vessels, and aircraft consumables. The notice mandates filing Type-S...

  12. Seeking amendment of shipping bills - inadvertent error in the Shipping bills - seeking to credit ROSCTL benefit amounts to the petitioner’s Customs E-Scrip Ledger - The...

  13. Money Laundering - Scheduled offences - whether the Non-Bailable Warrants (NBW) issued against the petitioner are liable to be quashed? - The High Court affirmed the...

  14. Capital gain - legal owner of property - entire funds at the time of purchase of property was paid by his son the entire sale consideration is also received by her son -...

  15. Rent received by a person not the owner, taxable as house property income – High Court

 

Quick Updates:Latest Updates