1. Halliburton
Export Inc. Vs. Assistant Director of Incom Tax (International
Taxation), Circle-1(2), ITA No. 5209 of 2011, Date of Order: 14.02.2014,
ITAT - Delhi
Whether Receipts of foreign co. from software sales and support services provided in India could be taxed as royalty
Held No
Mumbai Bench
Decision in group of cases Reliance Infocom Ltd. (supra) and
Jurisdictional High Court decision in the case of Infrasoft Ltd. cited
by the Department and Ld. counsel for the assessee respectively at the
time of fresh hearing, we find that since the issue is covered in favour
of the assessee and direct to delete the impugned addition made for
sale of software and provisions of maintenance / other support services
to the customers in India being not taxable.
(Please click here for judgment)
2. Manoharlal Agarwal Vs. Commissioner of Income Tax, Special
Civil Application No. 7246 of 2013, Date of Order: 24.06.2013, High
Court of Gujarat
Whether
assessee claiming TDS refund via revised return within prescribed period
of limitation as provided under section 139(5) which was not made in
original return, will be available to assessee or not.
Held Yes
As the revised
return submitted by the assessee is within the prescribed period of
limitation as provided under sub-section (5) of section 139, it cannot
be said that revised return submitted by the assessee was not within the
limitation period.The department has taken too technical view and as
such not justified in not giving the credit of TDS already deposited
with the department, the particulars of which are mentioned in Form
No.26(AS) for which revised return was submitted.
(Please click here for judgment)
New User? 
Subscribe Now