Section 9 has no 'look through provision' and such a provision ...

Case Laws Income Tax

January 20, 2012

Section 9 has no 'look through provision' and such a provision cannot be brought through construction or interpretation of a word ‘through’ in Section 9. In any view, 'look through provision' will not shift the situs of an asset from one country to another. Shifting of situs can be done only by express legislation. .... - SC

View Source

← Previous Next →

Section 9 has no 'look through provision' and such a provision ...

Case Laws Income Tax

January 20, 2012

You may also like:

Receipts from Indian customers for services provided outside India are not taxable u/s 9(1)(vi) of the Income Tax Act, 1961 read with Article 12 of the India-Singapore...

By virtue of the provisions of section 5 interest income received abroad and paid by a non-resident cannot be brought to tax under Section 9 of the Income-tax Act- AT

Seeking approval to modify / amend FORM GSTR-1 - The proviso ought not to defeat the intention of the legislature as borne out on a bare reading of subsection (3) of...

Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

Assessment of turnover of the applicant as per Section 4(3) of the VAT - levy of tax on turnover of sale has to be done in the manner provided in Section 4(3) of the Act...

Interpretation of statute - Confiscation of goods alongwith conveyance - exercise of power arbitrarily and without any application of mind. - for the same breach and/or...

Initiation of CIRP - It is well settled that in Section 9 proceedings the Adjudicating Authority is not to enter into final adjudication with regard to existence of...

Initiation of CIRP - It is clear from the provisions of Section 8 and 9 of the Code, that unlike under Section 7, a Notice under Section 8 is to be issued by an...

Refund of service tax - Transition of credit to GST - The words “notwithstanding anything contrary contain in said law” means that the provisions of this Section will...

Income accrued in India - nature of fees for technical services - the provisions of Section 9(1)(i) are not attracted in this case as no income has accrued or arised...

Power of Court to entertain an application u/s 9(1) of the Arbitration and Conciliation Act, 1996 - On a combined reading of Section 9 with Section 17 of the Arbitration...

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...

Income Tax: To facilitate ease of doing business and reduce compliance burden, it is proposed to amend section 197 to bring section 194Q (tax deduction on purchase of...

Admission of Section 9 application filed by Operational Creditor - time limitation - Section 10A of IBC - The Tribunal found that apart from the lease rental of April...

Initiation of CIRP - It is well settled that in Section 9 proceeding, there is no need to enter into final adjudication with regard to existence of dispute between the...

Quick Updates: