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“Section 115(1)(b)(b)”

Section References (mined)Section 115Section 115(1)(b)(b)2 judgments

The decision most relied on for Section 115(1)(b)(b) is CIT v. Dunlop Rubber Co. Ltd. (142 ITR 493), cited in 95 judgments on BharatTax.

Leading authorities on Section 115(1)(b)(b)

CIT v. Dunlop Rubber Co. Ltd.
142 ITR 493 · 1983 · High Court
95
citing judgments

Pure reimbursement of expenditure does not constitute income in the nature of royalty or fees for technical services, therefore eliminating the obligation to deduct tax at source.

Judgments citing Section 115(1)(b)(b)

Kony Inc., Usa vs. ACIT, Circle- 2(1)(2), Intl. Taxation, New Delhi

In the result, appeal is allowed, as indicated above

ITA 616/DEL/2021[2017-18]Status: DisposedITAT Delhi11 Jan 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 143(3)Section 144C(13)Section 9(1)(vi)

assessee has raised the issue of erroneous application of tax at the rate of 40% instead of 10% under section 115(1)(b)(B) of the Act, with regard to the income offered to tax in the return of income. It is an agreed position

Kony Inc., Usa vs. DCIT, Circle- 2(1)(2), Intl. Taxation, New Delhi

In the result, appeal is allowed, as indicated above

ITA 7462/DEL/2018[2015-16]Status: DisposedITAT Delhi11 Jan 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 143(3)Section 144C(13)Section 9(1)(vi)

assessee has raised the issue of erroneous application of tax at the rate of 40% instead of 10% under section 115(1)(b)(B) of the Act, with regard to the income offered to tax in the return of income. It is an agreed position