Judicial analysis

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....terest arising or accruing as a separate source of income -CIT v. Visakhapatnam Port Trust 1983 (6) TMI 31 - ANDHRA PRADESH HIGH COURT. • Mere supply of a plant by a foreign company whose assembly and erection are undertaken by purchaser under supervision of engineer deputed by supplier does not amount to foreign company having a permanent establishment - CIT v. Visakhapatnam Port Trust 1983 (6) TMI 31 - ANDHRA PRADESH HIGH COURT. • A sub-contractor cannot be treated as an agent within meaning of article II(1)(i)(dd) of Double Taxation Avoidance Agreement between Federal Republic of Germany and India - CIT v. Visakhapatnam Port Trust 1983 (6) TMI 31 - ANDHRA PRADESH HIGH COURT. • Where supplier of mach....

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....sessment in Germany, for purpose of assessment of his income in India also, same should be taken as previous year in view of article II(1)(g) of Agreement for Avoidance of Double Taxation between Germany and India and financial year could not be taken as previous year on ground that he did not maintain accounts M.G.K. Blum v. Second ITO 1983 (11) TMI 90 - ITAT BANGALORE. • Where assessee was not concerned with actual installation of plant but mere supervision of same, which was not same thing as installation of project, assessee could not be said to be having a permanent establishment in India within the meaning of article II(1)(h)(cc) of AADT between Germany and India UDHE GmbH v. Dy. CIT 1996 (8) TMI 545 - ITAT MUMBAI. ....

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....axation G.U.J. Jaeger GmbH v. ITO 1990 (9) TMI 126 - ITAT BOMBAY-A. • The contention that the consideration pertaining to the provision of recurring know-how would also be a part of industrial and commercial profits has no force. It would be in the nature of royalty and there being a specific exclusion of royalty from the definition of industrial and commercial profits, by Article III(3) of DTA, it would not enjoy the exemption on the ground that the assessee had no permanent establishment in India G.U.J. Jaeger GmbH v. ITO 1990 (9) TMI 126 - ITAT BOMBAY-A. • Rendering of consultancy service in India by non-resident in connection with industrial project would not amount to doing industrial or commercial activity wi....