“Section 139(9)”
The decision most relied on for Section 139(9) is Mahindra and Mahindra Ltd. v. DCIT (30 SOT 374), cited in 201 judgments on BharatTax.
Leading authorities on Section 139(9)
The Commissioner of Income Tax (Appeals) cannot expand the scope of an assessment or improve the Assessing Officer's case in a manner that usurps the revisional power of the Commissioner of Income Tax under Section 263 of the Income-tax Act.
A penalty under section 271(1)(c) for concealment or furnishing inaccurate particulars of income is not automatically leviable merely because a higher income is declared, even after a search or in a voluntarily revised return. The initial burden to prove concealment or inaccurate particulars lies with the Revenue.
Payments for web hosting services, including data back-up, maintenance, security, and uninterrupted services, are not taxable as royalty under Section 9(1)(vi) of the Income Tax Act, as they do not constitute 'consideration for use of, or right to use, scientific equipment'.
The scope of Section 43B and Section 36(1)(va) of the Income Tax Act are distinct, meaning they cannot be read together to determine an assessee's entitlement to a deduction for belatedly paid employee contributions.
The claim for Foreign Tax Credit cannot be denied solely due to a delay in filing Form-67, as the requirement for filing Form-67 under Rule 128(9) is considered directory and not mandatory. The provisions of a Double Taxation Avoidance Agreement (DTAA) prevail over the Income-tax Act, 1961.
A fixed place of business constitutes a Permanent Establishment (PE) under Article 5(1) of a Double Taxation Avoidance Agreement only if the premises are actually at the disposal of the foreign enterprise, thereby satisfying the crucial 'disposal test', and it is through this fixed place that the foreign enterprise carries on its business, wholly or partly.
Interest on borrowed capital used to acquire an asset, paid year after year until the date of sale, must be capitalized and included in the cost of acquisition for computing capital gains.
Retrospective amendments to Section 9(1)(vi) of the Income-tax Act, introducing Explanations 5 and 6 regarding royalty income, do not automatically apply to Double Taxation Avoidance Agreements (DTAAs) if the DTAAs themselves have not been correspondingly amended.
