Search Results Page
Search Results
1 - 10 of 16 (0.26 seconds)Article 12 in Constitution of India [Constitution]
Union Of India And Anr vs Azadi Bachao Andolan And Anr on 7 October, 2003
In our
view, this issue has also been addressed by Hon 'ble
Supreme Court in case of Azadi Bachao Andolan (supra).
While dealing with this particular issue, the Hon'ble
Supreme Court interpreted the expression "liable to
taxation" as used in Article 4 of India-Mauritius DTAA as
well as the domestic law of Mauritius and held that
merely because tax exemption under certain specified
head of income including capitaI gain from sale of shares
has been granted under the domestic tax laws of
Mauritius, it cannot lead to the conclusion that the
entities availing such exemption are not liable to
taxation. The Hon'ble Supreme Court categorically
rejected Revenue's contention that avoidance of double
taxation can arise only when tax is actually paid in one of
21
I.T.A.No.1774/Del/2022
the contracting States. Hon'ble Court held that 'liable to
taxation' and 'actual payment of tax' are two different
aspects. Thus, keeping in view the ratio laid down by Hon
'ble Supreme Court, as aforesaid, the reasoning of the
Assessing Officer that since, the assessee is not liable to
tax under Article 4 of the India-Mauritius Treaty, it
cannot claim benefit of Treaty provisions, is liable to be
rejected. "
The Income Tax Act, 1961
Godaddy.Com Llc, Gurgaon vs Dcit, Circle- 1(3)(1), International ... on 24 July, 2018
Perusal of the order of the Tribunal in the case of Go
Daddy.com LLC (supra), we find that the assessee in that case did not
claim any benefit under the India-USA tax treaty as regards the
disputed issue of the income received from web hosting services, web
24
I.T.A.No.1774/Del/2022
designing, SSL certification services etc. The Tribunal has
categorically given a finding to this effect observing as under:
Sarva Capital Llc, New Delhi vs Acit, Circle-3(1)(2), International ... on 27 January, 2023
In the case of Sarva Capital LLC Vs. ACIT (153 taxmann.com
Section 234B in The Income Tax Act, 1961 [Entire Act]
Section 234D in The Income Tax Act, 1961 [Entire Act]
Section 270A in The Income Tax Act, 1961 [Entire Act]
Mih India (Mauritius) Limited, ... vs Acit, Circle 2(2)(1), Int. Tax., New ... on 16 November, 2022
In
case of MIH India (Mauritius) Ltd. vs. ACIT (supra),
identical view has been expressed by the
coordinate Bench. Thus, in our view, the Assessing
Officer has committed a fundamental error in
denying Treaty benefits to the assessee in spite of
the fact that the assessee is having a valid TRC. "