Income Tax Act, 1961 with Section 5

Supreme Court clarifies taxability of Sikkim lottery income under Income Tax Act: Mahaveer Kumar Jain vs. Commissioner of Income Tax, Jaipur (2018)

/ Abhay Manohar Sapre, Constitutional Law, Constitutional Law with Article 371F, Double Taxation, Income Tax Act, 1961, Income Tax Act, 1961 with Section 5, Income Tax Act, 1961 with Section 80TT, Judges, R.K. Agrawal

Supreme Court on Double Taxation: Sikkim Lottery Income Tax Exemption LEGAL ISSUE: Whether income from Sikkim State Lottery is taxable under the Income Tax Act, 1961, when it has already been taxed under the Sikkim State Income Tax Rules, 1948. CASE TYPE: Income Tax Law. Case Name: Mahaveer Kumar Jain vs. Commissioner of Income Tax, […]

Supreme Court clarifies taxability of Sikkim lottery income under Income Tax Act: Mahaveer Kumar Jain vs. Commissioner of Income Tax, Jaipur (2018) Read Post »

Supreme Court Clarifies Tax on Mobilization Fees for Mineral Oil Exploration: Sedco Forex International Inc. vs. Commissioner of Income Tax (2017)

/ A.K. Sikri, Ashok Bhushan, Income Tax Act, 1961, Income Tax Act, 1961 with Section 44BB, Income Tax Act, 1961 with Section 5, Income Tax Act, 1961 with Section 9, Judges

LEGAL ISSUE: Whether mobilization fees paid to non-resident companies for transporting drilling rigs to India are taxable under Section 44BB of the Income Tax Act, 1961. CASE TYPE: Income Tax Law Case Name: Sedco Forex International Inc. vs. Commissioner of Income Tax, Meerut & Anr. Judgment Date: 30 October 2017 Date of the Judgment: 30

Supreme Court Clarifies Tax on Mobilization Fees for Mineral Oil Exploration: Sedco Forex International Inc. vs. Commissioner of Income Tax (2017) Read Post »

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