Commisioner of Income Tax vs. M/s.Kakinada Co-operative Town Bank Limited

Similar judgments

Other orders that rely on the same authority or decide the same section.

• The Commissioner of Income Tax… vs Telstra Singapore Pte Ltd
  Delhi24 Jul 2024Dismissed

  Also relies on Government of India v. Indian Tobacco Association

  The High Court held that the receipts were not taxable as royalty under Article 12 of the DTAA. It found that the concept of process or equipment royalty was not attracted, and the amendments to Section 9 of the Act did ...

• The Commissioner of Income Tax… vs Telstra Singapore Pte Ltd
  Delhi24 Jul 2024Dismissed

  Also relies on Government of India v. Indian Tobacco Association

  The High Court held that the receipts were not taxable as royalty. It concluded that the concept of process or equipment royalty was not attracted, and the consideration was not taxable under Article 12 of the DTAA.

• The Pr. Commissioner of Income Tax… vs Ojjus Medicare Pvt. Ltd
  Delhi3 Apr 2024Partly Allowed

  Also relies on Government of India v. Indian Tobacco Association

  The tribunal held that the ten-year block period for assessment under Section 153A/153C is a sine qua non for initiating action. The INR 50 lakh threshold for escaped income can be met cumulatively, not necessarily for e...

• The Commissioner of Income Tax (IT and TP) vs M/s. Idea Cellular Limited
  Telangana19 Oct 2023Dismissed

  Also relies on Government of India v. Indian Tobacco Association

  The tribunal held that the electricity supplied to the township was not intrinsically connected to BALCO's business operations and that the amendment to Rule 43 of the CGST Rules was not clarificatory but expanded the sc...

• The Director of Income-Tax vs M/S Autodesk Asia Pvt Ltd
  Karnataka15 Sept 2020Dismissed

  Also relies on Government of India v. Indian Tobacco Association

  The Tribunal correctly held that the amended provision of the DTAA, which reduced the tax rate on royalties and fees for technical services to 10%, was applicable for the entire fiscal year. This substitution effectively...