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Forex - Judgement [ 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 ]  2012 2011 2010 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 1999 1998 1997 1996 1995 1994 1993 1991 1990 1987 1986 1985 1983 1980 1977 1975 1973 1972 1970 1967 1964 1962 1961 1955 1932 Select Court HC SC Others   First | Prev | 1 | 2 | 3 | Next | Last Documents Found: 54    Title Forum  Year Nutan Warehousing Co. (P) Ltd. vs. ITO Disallowance of business expenditure-Reasonableness of expenses, Cost plus method-The CIT(A)’s order allowing only a part of the expenses incurred by the assessee for certain services rendered by its sister concern was affirmed, as [LexDoc Id : 308623] ITAT (Pune) 2006 UASC/CSL Ltd. vs DCIT Income deemed to arise in India-Shipping income of non-resident company, Residence of non-resident-AY 1998-99. The assessee, a shipping company incorporated in Mauritius, had four directors out of whom two were residents of Mauritius. It’s claim of [LexDoc Id : 318025] ITAT (Mumbai) 2006 ABC Ltd. vs CIT Income deemed to accrue or arise in India-Assignment of right to supply engines, Royalty, Business connection-The applicant, a company registered in Switzerland, had entered into an agreement with an Indian company for supply of diesel engines, whereby a perma [LexDoc Id : 315755] AAR 2006 Jasleen Kaur vs Director, Enforcement Directorate [LexDoc Id : 318871] ATFE (Delhi) 2006 DCIT vs Roxon OY Income deemed to arise in India-Profits on supply of equipment under a turnkey project-AY 1989-90. The assessee, a non-resident company incorporated in Finland, had joined a consortium of non-resident companies to execute a turnkey proje [LexDoc Id : 302254] ITAT (Mumbai) 2006 DCIT vs Pan AmSat International Systems Inc. Income deemed to accrue in India-Royalty, Operation of transponder, Fee for included services-AY 1997-98. The assessee, a US company, operated a global network telecommunication. The service fee received by it from non-resident television chann [LexDoc Id : 299720] ITAT (Delhi) 2006 DDIT vs R. Lines Ltd. Limitation for reassessment-Reassessment of non-resident’s agent- AY 1996-97. The assessee non-resident company’s agent, an Indian company, filed the assessee’s return of income and had been treated as its agent in [LexDoc Id : 301936] ITAT (Mumbai) 2006 Gameplan Sports (P) Ltd. vs CIT Advance ruling-Scope of amendment of record-The provisions of rule 20 of Authority for Advance Rulings (Procedure) Rules 1996 could not be invoked to substitute the name of one company for the n [LexDoc Id : 298840] AAR 2006 British Gas (I) (P) Ltd. vs CIT Non-resident: Deputation abroad-Stay in India-The applicant company’s employee, who was appointed in 2002 and was deputed abroad for two years with effect from 01 July 2005, was a non-resident for [LexDoc Id : 298769] AAR 2006 Rashtriya Ispat Nigam Ltd. vs CIT Book profits-Adjustment of unabsorbed loss, Unabsorbed depreciation-AY 2004-05, 2005-06. The assessee company had to reduce either the loss or depreciation brought forward from an earlier year whichever was lesser, fro [LexDoc Id : 298580] AAR 2006 Premier Ltd. vs UOI FERA 1973-Appeal-The Special Director (Appeals) could not dismiss the appeals against orders passed by the Assistant Director of Enforcement as not maintainable after [LexDoc Id : 301403] HC (Bombay) 2006 A.K. Mohammed Rafeek vs Adhip Chauduri and Ors. Detention order under COFEPOSA 1974-Unreasonable delay in execution-A detention order under the COFEPOSA Act 1974 was set aside because the delay of more than 2½ years in the execution of the detention order against th [LexDoc Id : 304430] HC (Karnataka) 2006 Rajiv Malhotra vs CIT Income arising through a source in India-Non-resident’s agent’s commission for shows in India-The applicant, engaged in organising International Food and Wine Shows in India, sought to organise the 4th India Food and Wine Show in which various [LexDoc Id : 297483] AAR 2006 Poompuhar Shipping Corpn. Ltd. vs ITO Royalty-Payment under time charter agreements-The amount paid by the assessee to non-resident shipping companies under time charter agreements was chargeable to tax under s.9(1)(vi) of the Income [LexDoc Id : 321511] ITAT (Chennai) 2006 T. Mukesh and Ors. vs Government of Karnataka and Ors. Detention under COFEPOSA-Augmentation of foreign exchange-The high court set aside the detention orders that exhibited non application of mind on the part of the detaining authority which had incorrectly pass [LexDoc Id : 303747] HC (Karnataka) 2006 Jindal Tractabel Power Co Ltd. vs DCIT (TDS) Income deemed to accrue in India-Fees for technical services and included services, Turnkey project-AY 1995-96 – 1998-99. The assessee, an Indian company, had entered into agreement for setting up a power plant in India with a non-resident company, w [LexDoc Id : 309654] ITAT (Bangalore) 2006 West Asia Maritime Ltd. vs ITO Income accruing in India-Payment for hiring of a ship-AY 2003-04, 2004-05.The assessee acquired a ship from a company of cypres under a "Bareboot Charter Demise' for a period of 69 months. The assessee h [LexDoc Id : 298125] ITAT (Chennai) 2006 DCIT vs Hollandsche Aanneming Maatschappij Depreciation allowance-Computation of depreciation-The depreciation was to be allowed at 50 percent of the normal rate as per Proviso to s.32(1) of the Income Tax Act 1961 in case where an asset was ac [LexDoc Id : 317360] ITAT (Mumbai) 2006 ABN Amro Bank vs CBDT Writ: Territorial jurisdiction of High Court-Relief sought regarding orders passed by the authorities at Calcutta-The petitioner’s prayer for reliefs regarding refund, adjustment and waiver of interest related to the proceedings conducted at the Kolkata High Court [LexDoc Id : 293829] HC (Delhi) 2006 Van Oord Dredging and Marine Contractors BV (Formerly known as Ballast Ham Dredging BV), S.R. Batliboi and Co vs DDIT and Ors. Disallowance of business expenditure-Lease rent paid to related parties-The CIT(A) was justified in directing the AO to determine the fair market value of the hire of dredger made by the assessee to related parties and acc [LexDoc Id : 308382] ITAT (Mumbai) 2006 Slocum Investment (P) Ltd. vs DCIT Powers of Tribunal-Admission of additional ground-The additional ground relating to the applicability of s.93 of the Income Tax Act 1961 raised by the Department could not be admitted since the facts [LexDoc Id : 294713] ITAT (Delhi) 2006 Western Union Financial Services Inc vs ADIT Income arising in India: Liaison office-Money transfer transactions-AY 2001-02. The assessee company, incorporated in USA, was engaged in money transfer business across international borders for which it appointed agen [LexDoc Id : 290747] ITAT (Delhi) 2006 Bharat Electronics Ltd. vs JCIT Income deemed to accrue in India-Royalty vs Licence fee for know how-AY 1995-96 – 1997-98. The assessee, an Indian company, entered into agreements with three non-resident companies of USA for supply of know-how, techni [LexDoc Id : 301824] ITAT (Bangalore) 2006 Vijay Raj Sethia vs ACIT Computation of undisclosed income-Telescoping- The benefit of telescoping was not available to the assessee in the absence of nexus between the income taken as undisclosed and the cash found duri [LexDoc Id : 321700] ITAT (Hyderabad) 2006 Sankar Narayan Das vs Assistant Director of Income Tax International Taxation [LexDoc Id : 296870] ITAT (Calcutta) 2006   First | Prev | 1 | 2 | 3 | Next | Last