ITR (TRIB) VOL 29 PART 2

 

ITR'S TRIBUNAL TAX REPORTS (ITR (TRIB)) -- PRINT AND ONLINE EDITION

 

ONLINE EDITION

SUBJECT INDEX TO CASES REPORTED

Deduction of tax at source --Royalty--Non-resident--Taxability in India--Assessee entering into time charter agreements with foreign shipping companies for transportation of coal between Indian ports--Hire charges taxable in India in hands of non-resident--Assessee bound to deduct tax on payment of hire charges--Payment not royalty but for use of ship with owner rendering service to assessee--Income-tax Act, 1961, ss. 9(1)(vi), 160(1)(i), 163(2), 195-- Poompuhar Shipping Corporation Ltd. v. Asst. DIT (International Taxation) (Chennai) . . . 1

Reassessment --Income escaping assessment--Failure to deduct tax at source from payments to non-resident under charter party agreement--Ground for reassessment--Not a case of change of opinion--Notice issued before expiry of limitation but served on assessee thereafter--Valid--Income-tax Act, 1961, s. 148-- Poompuhar Shipping Corporation Ltd. v. Asst. DIT (International Taxation) (Chennai) . . . 1

 

PRINT EDITION

Volume 29 : Part 2 (Issue dated : 13-1-2014)

SUBJECT INDEX TO CASES REPORTED

Business expenditure --Disallowance--Payment to non-resident director of assessee--Failure to deduct tax at source--Office of assessee to be treated as fixed base of director--Article 14 of Double Taxation Avoidance Agreement applicable--Assessee liable to deduct tax at source on payments made to director--Disallowance of expenditure justified--Income-tax Act, 1961, ss. 40(a)(i), 195--Double Taxation Avoidance Agreement between India and the Swiss Confederation, art. 14-- I TO v. Device Driven (India) P. Ltd. (Cochin) . . . 263

Export --Exemption--New claim to deduction under section 10A before Commissioner (Appeals)--No occasion for Assessing Officer to examine claim of deduction--Matter remanded--Income-tax Act, 1961, ss. 10A, 10B-- ITO v. Device Driven (India) P. Ltd. (Cochin) . . . 263

Reassessment --Notice--Validity--Time of service--Manner of service--Identification of service--Identification of person identifying servicee essential for valid service of notice--Income-tax Act, 1961, s. 148--Code of Civil Procedure, 1908, O. V, r. 18-- Deputy CIT v. Usha Stud and Agricultural Farms P. Ltd. (Delhi) . . . 279

SECTIONWISE INDEX TO CASES REPORTED IN THIS PART

Code of Civil Procedure, 1908

O. V, r. 18 --Reassessment--Notice--Validity--Time of service--Manner of service--Identification of service--Identification of person identifying servicee essential for valid service of notice-- Deputy CIT v. Usha Stud and Agricultural Farms P. Ltd. (Delhi) . . . 279

Double Taxation Avoidance Agreement between India and the Swiss Confederation

Art. 14 --Business expenditure--Disallowance--Payment to non-resident director of assessee--Failure to deduct tax at source--Office of assessee to be treated as fixed base of director--Article 14 of Double Taxation Avoidance Agreement applicable--Assessee liable to deduct tax at source on payments made to director--Disallowance of expenditure justified-- ITO v. Device Driven (India) P. Ltd. (Cochin) . . . 263

Income-tax Act, 1961

S. 10A --Export--Exemption--New claim to deduction under section 10A before Commissioner (Appeals)--No occasion for Assessing Officer to examine claim of deduction--Matter remanded-- ITO v. Device Driven (India) P. Ltd. (Cochin) . . . 263

S. 10B --Export--Exemption--New claim to deduction under section 10A before Commissioner (Appeals)--No occasion for Assessing Officer to examine claim of deduction--Matter remanded-- ITO v. Device Driven (India) P. Ltd. (Cochin) . . . 263

S. 40(a)(i) --Business expenditure--Disallowance--Payment to non-resident director of assessee--Failure to deduct tax at source--Office of assessee to be treated as fixed base of director--Article 14 of Double Taxation Avoidance Agreement applicable--Assessee liable to deduct tax at source on payments made to director--Disallowance of expenditure justified-- ITO v. Device Driven (India) P. Ltd. (Cochin) . . . 263

S. 148 --Reassessment--Notice--Validity--Time of service--Manner of service--Identification of service--Identification of person identifying servicee essential for valid service of notice-- Deputy CIT v. Usha Stud and Agricultural Farms P. Ltd. (Delhi) . . . 279

S. 195 --Business expenditure--Disallowance--Payment to non-resident director of assessee--Failure to deduct tax at source--Office of assessee to be treated as fixed base of director--Article 14 of Double Taxation Avoidance Agreement applicable--Assessee liable to deduct tax at source on payments made to director--Disallowance of expenditure justified-- ITO v. Device Driven (India) P. Ltd. (Cochin) . . . 263