DIT v. Rio Tinto Technical Services

340 ITR 507High Court2012#5267 most cited

What is DIT v. Rio Tinto Technical Services authority for?

Income that is considered business income for tax purposes must be computed on a net basis, accounting for expenses incurred to earn that income, and cannot be taxed in India on a gross basis.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2013 to 2025.

Also referred to as

Rio Tinto Technical Services · business income · net basis · gross basis · expenses · DIT v. Rio Tinto Technical Services 340 ITR 507

Sections most often in play

Section 13(6)Section 143(2)Section 143(3)Section 144CSection 209(1)(d)Section 234BSection 44DASection 5(1)

Issues it is cited on

section 209(1)section 44dasection 44dsection 44csection 209dependent agent peagency pefixed place pesection 244royalty incomesection 9(1)(vi)section 244a

Judgments citing DIT v. Rio Tinto Technical Services

Director of Income Tax vs. M/S E Funds It Solution

The appeals are disposed of

ITA/735/2011HC Delhi05 Feb 2014

…oresaid stipulation, but by applying Article 7 of the DTAA. It appears and is apparent that the assessee and Revenue felt that application of DTAA was more beneficial to the assessee. 73. In Director of Income Tax Vs. Rio Tinto Technical Services [2012] 340 ITR 507 (Delhi) it has been observed that Section 90 (2) mandates that where the Central Government has entered into DTAA and the said agreement applies, the provisions of that Act will apply to the extent they are more beneficial to the assessee. In other words, when DTAA and provisions of the Act apply to an assessee, then the Article of DTAA or…

Director of Income Tax vs. Infrasoft Ltd

ITA/1034/2009HC Delhi22 Nov 2013
Section 143(3)Section 260ASection 4Section 9(1)(vi)

…=============================================== ITA 1034/2009 Page 46 of 174 and in case both the rates are equal then at the Indian rate of tax. 37. In the case of DIT V. RIO TINTO TECHNICAL SERVICES (2012) 340 ITR 507 (DEL) the Delhi High Court has held as under: Section 90(2) mandates that where the Central Government has entered into a Double Taxation Avoidance Agreement under sub- section (1) for granting relief of tax or, as the case may be, avoidance of double taxation, then in relation to the assessee to whom the agreement applies, the provis…