Union of India (UOI) v. Azadi Bachao Andolan. Apart

The Pr. Commissioner of Income Tax -7 vs. Steria (India) Ltd

…ment rendered inter partes in ITA 380/2017. 4. However, with regards to Question No. 2.4, we are informed of a subsequent contrarian view which has been expressed by the Supreme Court in Assessing Officer Circle (International Taxation) vs. Nestle SA [2023 SCC OnLine SC 1372]. We consequently admit the appeal on Question No. 2.4. 5. That leaves us to examine Question Nos. 2.2 and 2.3. The issue which stands raised here pertains to foreign currency fluctuations and whether they are liable to be excluded in terms of the provisions made in Rule 10TA of the Income Tax Rules, 1962 [„Rules‟]. Mr. Bhatia…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…Officer vs. Nestle SA30 while speaking on the treaty making power observed: - ―48. The clearest enunciation of law, on Section 90 can be found in Union of India (UOI) v. Azadi Bachao Andolan. Apart from 30 2023 SCC OnLine SC 1372 Digitally Signed By:KAMLESH KUMAR Signing Date:24.07.2024 19:47:53 Signature Not Verified ITA 334/2022 & connected matters Page 87 of 149 noticing the decisions of various High Courts (i.e. Commissioner of Income Tax v. Visakhapatnam Port Trust, Commissioner of Income Tax v. Davy Ash…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…Officer vs. Nestle SA30 while speaking on the treaty making power observed: - ―48. The clearest enunciation of law, on Section 90 can be found in Union of India (UOI) v. Azadi Bachao Andolan. Apart from 30 2023 SCC OnLine SC 1372 Digitally Signed By:KAMLESH KUMAR Signing Date:24.07.2024 19:47:53 Signature Not Verified ITA 334/2022 & connected matters Page 87 of 149 noticing the decisions of various High Courts (i.e. Commissioner of Income Tax v. Visakhapatnam Port Trust, Commissioner of Income Tax v. Davy Ash…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…Officer vs. Nestle SA30 while speaking on the treaty making power observed: - ―48. The clearest enunciation of law, on Section 90 can be found in Union of India (UOI) v. Azadi Bachao Andolan. Apart from 30 2023 SCC OnLine SC 1372 Digitally Signed By:KAMLESH KUMAR Signing Date:24.07.2024 19:47:53 Signature Not Verified ITA 334/2022 & connected matters Page 87 of 149 noticing the decisions of various High Courts (i.e. Commissioner of Income Tax v. Visakhapatnam Port Trust, Commissioner of Income Tax v. Davy Ash…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…Officer vs. Nestle SA30 while speaking on the treaty making power observed: - ―48. The clearest enunciation of law, on Section 90 can be found in Union of India (UOI) v. Azadi Bachao Andolan. Apart from 30 2023 SCC OnLine SC 1372 Digitally Signed By:KAMLESH KUMAR Signing Date:24.07.2024 19:47:53 Signature Not Verified ITA 334/2022 & connected matters Page 87 of 149 noticing the decisions of various High Courts (i.e. Commissioner of Income Tax v. Visakhapatnam Port Trust, Commissioner of Income Tax v. Davy Ash…

ACIT, Circle-2(2)(1), Int. Taxation, New Delhi vs. Maven India Fund, Mauritius

Appeal is dismissed

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2018-19

…authorities providing for amendment to India-Mauritius Treaty, since, has not been notified by both the Governments, the provision of the protocol cannot be applied. In this context he relied upon the decision in the case of Assessing Officer v. Nestle SA, 2023 SCC OnLine SC 1372. He submitted, since the assessee is holding a valid TRC and is Category 1 global business license holder and since all the directors of the assessee company are residents of Mauritius; and all Board Resolutions are passed in Mauritius, the assessee has to be treated as a tax resident of Mauritius, thereby eligible to avail the Trea…