Case Analysis- East West Hotels Ltd. v. DCIT (2009) 309 ITR 149 (Kar.)

3 Pages Posted: 25 May 2021 Last revised: 11 Jun 2021

See all articles by Saumya Sakshi

Saumya Sakshi

Amity University - Amity Law School

Neolexvision Blogs

Aequitas Victoria Foundation

Date Written: May 20, 2021

Abstract

The East-West Hotel Ltd. Vs. The Deputy Commissioner of Income Tax is a case related to the determination of the head of income. The whole case revolves around the determination of agreement whether it is a lease agreement or licence agreement as contended by the assesses of the respective case and asserting income received by the assesse is to be treated as business income or income from other sources.

Keywords: Case Analysis, Tax Law, License Agreement.

Suggested Citation

Sakshi, Saumya and Blogs, Neolexvision, Case Analysis- East West Hotels Ltd. v. DCIT (2009) 309 ITR 149 (Kar.) (May 20, 2021). Neolexvision Blogs, https://www.aequivic.in/post/case-analysis-east-west-hotels-ltd-v-dcit-2009-309-itr-149-kar, Available at SSRN: https://ssrn.com/abstract=3849897

Saumya Sakshi

Amity University - Amity Law School ( email )

Sector 125, F-1 Block
I-2 Block, Ground Floor
Noida, UT Uttar Pradesh 201313
India

Neolexvision Blogs (Contact Author)

Aequitas Victoria Foundation ( email )

Jehanabad, Bihar
Lachiyagaon, Assam
Jehanabad, Bihar 804425
India
8473808112 (Phone)

HOME PAGE: http://www.aequivic.in

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
25
Abstract Views
130
PlumX Metrics