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“Section 2(31)(vii)”

Section References (mined)Section 2Section 2(31)(vii)1 judgments

The decision most relied on for Section 2(31)(vii) is Para 3.1, 5.2, 12.1, 13 8. DCIT v. Boston Consulting Group Pte. Ltd. (94 ITD 31), cited in 40 judgments on BharatTax.

Leading authorities on Section 2(31)(vii)

Para 3.1, 5.2, 12.1, 13 8. DCIT v. Boston Consulting Group Pte. Ltd.
94 ITD 31 · 2005 · ITAT
40
citing judgments

The Delhi Tribunal, in citing Boston Consulting Group, examines the taxability of fees for services, particularly concerning whether such fees constitute 'fees for technical services' under Indian domestic law or are covered by a tax treaty. The decision likely clarifies the application of treaty provisions over domestic law for certain service fees when determining the taxability of a foreign enterprise in India.

Linde AG, Linde Engg. Division v. Dy. DIT
44 Taxmann.com 244 · 2014 · High Court
24
citing judgments

A consortium formed for bidding on an infrastructure contract is not an 'association of persons' for tax purposes if it acts as a pass-through entity.

Judgments citing Section 2(31)(vii)

I.K. Gujral Punjab Technical University, Kapurthala vs. Commissioner of Income Tax (Exemptions), Chandigarh

In the result, appeal of the Assessee is allowed

ITA 650/CHANDI/2024[N.A]Status: DisposedITAT Chandigarh28 Oct 2024

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ajay Vohra, Sr. Advocate with Ms. Somya Jain, CAFor Respondent: Shri Rohit Sharma, CIT, DR
Section 10Section 12ASection 12A(1)(ac)Section 2(15)Section 2(31)Section 8

University incorporated under the Haryana Private Universities Act, 2006 is an artificial juridical person coming within the definition of the term ‘person’ under section 2(31)(vii); that therefore, it is entitled to make an application for registration under section 12AA of the Act; that under the Explanation to Section