Home Highlights July 2014 Year 2014 This

You may also like:

1. Taxable income to tax u/s 44BB v/s Section 44DA read with section 9(l)(vii) - The profit from this income was estimated at 25% and offered to tax at 40% plus applicable...

2. Income taxable in India or not - Business of supplying reservoir simulation software and related services. - Receipts from Indian customers - Taxing the entire receipts...

3. Classification of supply of goods - Electrolnk supplied along with consumables - all the Imaging products are equally necessary and it is not that any one of them is a...

4. Accrual of income in India - PE in India or not? - UK DTAA - Taxability of receipts from offshore supply on presumptive basis u/s 44BB - Dispute Resolution Panel (DRP)...

5. Income from equipment rental sourced in India u/s 5(2) read with Section 9 of the Income Tax Act and Article 12 of India-Malaysia DTAA. DRP erred in ignoring exceptions...

6. Valuation of Supply - the amount received by the applicant in this regard shall form a part of the value of supply on which tax shall be levied in terms of sub-section...

7. TDS u/s 195 - Taxability of income in India - PE in India - taxation of offshore supplies - Taxation of Fee for Technical Services (FTS) in the absence of FTS article...

8. Classification of supply - supply of goods or not - what is principal supply - transaction of printing of content provided by the customer, on poly vinyl chloride...

9. Classification of suppy - The supply of Electro Ink supplied along with consumable is a mixed supply as defined u/s section 2 (74) of the GST Act and is also a...

10. Classification of supply - healthcare services - supply of medicines and other procedures during treatment in patients admitted to hospital - Principal supply i.e....

11. Exploration/ prospecting/extraction of mineral oil - income arising on account of royalty/FTS, letting out of equipment etc. was to be taxed u/s 44BB - Income on account...

12. Nature of income offered u/s 44BB - PE in India or not - Receipts from leasing/hiring of RIGs - sections 9(1)(vi), 44BB and 44DA apply in different situations. - The...

13. Classification of supply - contract with M/s BMRCL for supply of 150 numbers of Standard Gauge Intermediate Cars which are to be integrated into the existing 3-car...

14. The assessing officer (AO) exceeded jurisdiction by reclassifying income as fees for technical services (FTS) instead of royalty, contrary to the limited remand order...

15. Income deemed to accrue or arise in India - offshore supply of design and engineering inextricably linked with manufacturing and supply of equipment, not taxable as Fees...