“Section 144(13)”
The decision most relied on for Section 144(13) is Galileo International Inc. v. DCIT (116 ITD 1), cited in 41 judgments on BharatTax.
Leading authorities on Section 144(13)
Income is chargeable to tax in India only to the extent it is reasonably attributable to operations carried out in India, especially when the amounts paid to associated enterprises are at arm's length.
The addition of cash deposits to an assessee's income under Section 68 is justified when the Assessment Officer notices huge cash deposits, as the onus is on the assessee to explain their nature and source.
A trust's exemption is cancelled if its property is used for the benefit of a person prohibited under section 13(3), or if the trust fails to accurately reflect its income, thereby not truly disclosing the income arising from trust property.
Fees paid for securing export orders or for procurement of machinery are not fees for technical or managerial services under section 9(1)(vii) of the Income-tax Act.
Management services involve the act of managing by direction, regulation, or superintendence, essentially controlling, directing, or administering a business.
If assessment proceedings are wrongly initiated, the court can still entertain the action, and principles of estoppel, waiver, or res judicata do not prevent this.
An assessment order passed in the name of an amalgamated company that no longer exists is void ab initio and cannot be treated as a procedural irregularity curable under section 292B.
The date of dispatch of a notice under section 148 is the relevant date for determining if it has been validly issued, not the date of service. However, both issuance and service are mandatory jurisdictional requirements for reassessment proceedings under sections 147 and 148.
