VAT

CASE LIST State has the power to impose VAT on sale of under-construction Property (under Work Contracts) Gannon Dunkerley and Co. vs. State of Rajasthan, (1993) 1 SCC 364 K. Raheja Development Corporation vs. State of Karnataka, (2005) 5 SCC 162 – As long as the agreement was entered into before the construction was “complete”, it would… Read More VAT

Royalty / Fees for Technical Services (FTS)

CASE LIST A copyrighted article does not fall within the purview of Royalty (under the Finland DTAA) Director of Income Tax vs. Ericsson, 343 ITR 370  Director of Income Tax vs. M/s. Nokia Networks Oy, [2013] 358 ITR 259 (Delhi) [Summary] Director of Income Tax vs. Infrasoft Ltd., (2014) 264 CTR (Del) 329 [Summary] Payments to Satellite Operators for… Read More Royalty / Fees for Technical Services (FTS)