This document provides a summary of recent legal landmarks in Indian tax law. It lists 6 cases from various High Courts and the Income Tax Appellate Tribunal. The cases addressed issues such as disallowance of expenses due to TDS default, reassessment of income, tax chargeability, deemed income, and tax deductibility at source for payments made abroad. The document identifies the authority, section/rules of the Income Tax Act involved, key ratio of each case, and citation details.

1. VOLUME NO.: LLAT/849 OF 2016-17 DATE: 6 September 2014
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Dear Client,
We have pleasure in listing below some of the recent legal landmarks.
SrNo Authority Section/Rules RATIO(S)
Citation /Subject CASE(NAME OF ASSESSEE)
1.1 GUW HC 40(a)(ia) ITA
No disallowance due to TDS default on reimbursement if agent had already
deducted TDS while making payment
1.2 58TM325 Disallowance
OM India Trading Co. (P.) Ltd
2.1 DEL HC 148 ITA
No reassessment merely on basis of change opinion that royalty income was linked
to PE
2.2 66TM286 Reassessment
Oracle Systems Corporation
3.1 AHD ITAT 4 115JB 147 ITA
No reassessment on exclusion of forex gains from total income as such info was
available during assessment
3.2 64TM217 Chargeability
Sabic Research & Technology (P.) Ltd
4.1 MUM ITAT 9 ITA
No tax on foreign co. if services rendered by its PE were compensated at ALP and
PE had paid taxes in India
4.2 64TM384 Deemed Income
St. Jude Medical Inc
5.1 KOL ITAT 9 40(a)(i) ITA
No TDS liability arises due to Retro-amendment in definition of FTS
5.2 65TM042 Deemed Income
Subhotosh Majumder*
6.1 MUM ITAT 9 195 ITA
No TDS on commission paid to NR agent for rendering services outside India if he
didnt have any PE
6.2 55TM413 Deemed Income
Vilas N. Tamhankar