Idea Cellular Ltd, Mumbai vs Dcit 3(2), Mumbai on 12 October, 2022
Idea Cellular Ltd, Mumbai vs Dcit 3(2), Mumbai on 12 October, 2022
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civil services of Government of India and States including Indian Foreign Service, Indian Administrative Services, Indian Police Service, Indian Revenue Service and for the organization
Adit Cir 2(2), Mumbai vs Taj Tv Ltd, Mumbai on 23 December, 2016
principle. It recorded
a finding of fact that the appellant had paid service fees
at the rate of 15 per cent of gross ad revenue ... which recognizes that the Indian
agents of foreign telecasting companies generally retain
15 per cent of the advertisement revenues as service
charges. Effective November
Deputy Commissioner Of Income Tax vs Boston Consulting Group Pte. Ltd. on 4 February, 2005
from Government or an Indian concern in pursuance of an agreement made by a foreign company with Government or the Indian concern after the 31st ... fees for technical services received by foreign companies from Indian concerns...
26.3 As regards royalties and technical service fees received under agreements made
Adit (I.T) - 1(1), Mumbai vs M/S. Asia Today Ltd., Mumbai on 30 July, 2021
principle. It
recorded a finding of fact that the Appellant had paid service fees at the rate of
15 per cent of gross ad revenue ... which recognizes that the Indian agents of foreign telecasting companies
generally retain 15 per cent of the ad revenues as service charges. Effective
Spe Networks-India Inc, Mumbai vs Asst Dit (It) Rg 2(1), Mumbai on 8 November, 2017
principle. It recorded a finding of fact that the appellant had paid service fees at the rate of 15 per
cent. of gross ad revenue ... which recognizes that the Indian agents of foreign
telecasting companies generally retain 15 per cent. of the ad revenues as service charges.
Effective November
Ngc Network Asia Llc, Mumbai vs Dcit (It) Rg 3(3)(1), Mumbai on 11 May, 2021
Ngc Network Asia Llc, Mumbai vs Dcit (It) Rg 3(3)(1), Mumbai on 11
Acit (Inv.) vs P.N. Writer And Co. on 6 August, 2004
service amounts to service but every service does not amount to 'professional service'. It is therefore not possible to treat every service ... professional service'.
17. We shall now take up the term technical service'. The term technical service' has not been defined
Mashreque Bank vs Dy. Director Of Income-Tax on 23 August, 2007
computing income by way of royalties and technical service fees in the case of foreign companies - New Section 44D .
26.1 Hitherto, income by way of royalties ... fees for technical services received by foreign companies from Indian concerns....
26.3 As regards royalties and technical service fees received under agreements made
Reuters Transaction Services Ltd., ... vs Dcit (Internatioal Taxation) - ... on 3 August, 2018
provide the service and
access to the foreign exchange deal matching system, the assessee
has also entered into agreements with its Indian Subsidiary namely
Reuters ... installation and support service in
order to avail the foreign exchange deal matching system provided by
the assessee. Thus the Indian clients could avail