Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Page of 4805
Press 'Enter' after typing page number.
921 to 940 of 96092 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The case pertains to taxability of income in India related to royalty and fees for technical services. The Appellate Tribunal held that license fees received by a company for granting trademark rights are taxable in India as business income u/s 9. The company entered into a Hotel Management Agreement, providing marketing and reservation services. Payments made for System Fund support services and SCHI Facility charges were held not to be Royalty/FTS and hence not taxable. The Tribunal directed the Assessing Officer to verify Travel Agent Commission receipts to determine if they are reimbursement in nature, in line with previous decisions. The Assessee can submit further details to support their claim.
The case pertains to taxability of income in India related to royalty and fees for technical services. The Appellate Tribunal held that license fees received by a company for granting trademark rights are taxable in India as business income u/s 9. The company entered into a Hotel Management Agreement, providing marketing and reservation services. Payments made for System Fund support services and SCHI Facility charges were held not to be Royalty/FTS and hence not taxable. The Tribunal directed the Assessing Officer to verify Travel Agent Commission receipts to determine if they are reimbursement in nature, in line with previous decisions. The Assessee can submit further details to support their claim.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
