Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
The issue pertains to whether the amounts received as sales commission by a non-resident assessee are in the nature of fees for included services, and whether such income accrued or arose in India. The court held that the case is covered by the decisions in Toshoku Ltd. and Evolv Clothing Co.(P). Ltd., which dealt with Section 9(1)(i) of the Act and its Explanation (a). If all operations are carried out in India, the entire income is deemed to accrue in India. However, if operations are not entirely carried out in India, only the part of income reasonably attributable to operations in India is deemed to accrue in India. If no operations are carried out in the taxable territories, income accruing abroad through business connection in India cannot be deemed to accrue in India. The decision was in favor of the assessee.
The issue pertains to whether the amounts received as sales commission by a non-resident assessee are in the nature of fees for included services, and whether such income accrued or arose in India. The court held that the case is covered by the decisions in Toshoku Ltd. and Evolv Clothing Co.(P). Ltd., which dealt with Section 9(1)(i) of the Act and its Explanation (a). If all operations are carried out in India, the entire income is deemed to accrue in India. However, if operations are not entirely carried out in India, only the part of income reasonably attributable to operations in India is deemed to accrue in India. If no operations are carried out in the taxable territories, income accruing abroad through business connection in India cannot be deemed to accrue in India. The decision was in favor of the assessee.
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