Jurisprudentiol – Tuesday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Income Tax

Indo-Mauritius DTAA - PE - non-resident carries out three different contracts in India - AO for aggregation of time periods of all projects to treat it as PE - Aggregation may be allowed only if all three contracts are inextricably interconnected and form a coherent whole, geographically and commercially: ITAT

IN the domain of international taxation, the concept of Permanent Establishment (PE) plays a critical role. Whether an income which is business profit for the non-resident is going to be taxed in India or not, will depend on the existence of a PE. The concept of PE itself is interestingly a complex architecture. For certain types of business activities like construction, engineering projects and supervisory works, the 'duration test' substitutes the elements of permanence in the PE. India has applied different time slots like six months, nine months and one year in different DTAAs as 'duration test' for taxing business profits of non-resident companies.

Customs

Anti Dumping – challenge to findings and Notification – alternate remedy - Investigation not proper at writ stage – CESTAT not empowered to decide validity of Rules: High Court

THIS petition takes exception to the final findings no.14/2/2007/DGAD dated 26th August, 2009 and the consequent customs notification No.116/2009 dated 8th October, 2009 issued by the Ministry of Finance and implementing the recommendations contained in the said final findings with further prayer ordering and directing respondent nos. 1 and 2 to withdraw and/or cancel the said impugned final findings together with the notification with further prayer to restrain them from acting upon the said order and notification and from collecting anti dumping duty levied in terms of the said notification dated 8th October, 2009.

Sales Tax

High Court required to pass reasoned order - Reason is very life of law: Supreme Court

THIS appeal under Article 136 of the Constitution of India is directed against the Judgment dated 29th February, 2008 passed by the High Court of Judicature for Rajasthan Bench at Jaipur in S.B.Sales Tax Revision Petition.

See our columns Tomorrow for the judgements