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| Documents Found: 59 |
| Title |
Forum |
Year |
S. Mohan vs DIT
[LexDoc Id : 326507]
|
ITAT (Delhi) |
2007 |
Krishnaraj Goswami vs Reserve Bank of India, UOI, SEBI, National Stock Exchange of India Ltd.
Powers of RBI-Judicial Review-The RBI is empowered to issue all kinds of directions to authorised persons for the purpose of regulation of foreign exchange and such directions or p [LexDoc Id : 325649]
|
HC (Delhi) |
2007 |
Mustaq Ahmed, In re
Maintainability of: Application for advance ruling-Claim of exemption versus design for avoidance of tax-In its application the assessee had claimed exemption from tax relying on the provision of s.9(1)(i) read with explanation (a) and (b) to the Income T [LexDoc Id : 327151]
|
AAR |
2007 |
Sukhdeep Singh Bhody vs Joint Director General of Foreign Trade
Powers of Settlement Commission-Immunity from prosecution-A settlement Commission had no power to grant immunity from prosecution under s. 127H of Customs Act 1962 after the prosecution proceedings had alread [LexDoc Id : 327320]
|
HC (Punjab and Haryana) |
2007 |
Indo International Ltd. vs Asstt. Dir., DTE. of Enforcement
[LexDoc Id : 331809]
|
HC (Chennai) |
2007 |
Frontline Soft Ltd. and Call World Technologies Ltd. vs DCIT
[LexDoc Id : 346754]
|
ITAT (Hyderabad) |
2007 |
Charbonnages De France International SA vs DCIT
Income deemed to accrue in India-Royalty versus fees for feasibility study-AY 1997-98. The assessee was a company incorporated in France. It entered in to an agreement with an Indian company viz. Central India Coal Company Li [LexDoc Id : 333586]
|
ITAT (Mumbai) |
2007 |
Abu-Dhabi Commercial Bank Ltd. vs JCIT
Non-discrimination: Taxing of non-residents-Rates of tax-To see whether there was any discrimination in the matter of rates of tax on foreign company vis-a-vis Indian company only comparables could be compar [LexDoc Id : 330895]
|
ITAT (Mumbai) |
2007 |
Aztec Software and Technology vs ACIT
Capital expenditure-Compensation paid for premature termination of lease-The compensation paid by the assessee on premature termination of lease was assessable as capital expenditure.
S.37(1) of the Income Tax Ac [LexDoc Id : 323219]
|
ITAT (Bangalore) |
2007 |
DIT vs Morgan Stanley and Co. Inc. and Morgan Stanley and Co. Inc. vs DIT
Income attributable to PE: Appropriate method-Transactional Net Margin Method-The Transactional Net Margin Method was the appropriate method for determining the arm’s length price of services by the Indian company. Once the tran [LexDoc Id : 322894]
|
SC |
2007 |
DCIT vs Patni Computer Systems Ltd.
DTAA vs Income Tax Act 1961-Claim for relief-As per s.90(2) of the Income Tax Act 1961, the provision of the Income Tax Act 1961 could apply if more beneficial to the assessee.Therefore, the prov [LexDoc Id : 322837]
|
ITAT (Pune) |
2007 |
Sumitomo Corpn. vs DCIT
[LexDoc Id : 326634]
|
ITAT (Delhi) |
2007 |
CIT and Anr. vs Hyundai Heavy Industries Co. Ltd.
Computation of income of Non-Resident-Income relating to activities in India-The assessee’s books of accounts had been rejected. Therefore, its income from installation and commissioning of a platform was to be taken at 10 perc [LexDoc Id : 321110]
|
SC |
2007 |
DDIT vs SET Satellite (Singapore) PTE Ltd.
Interest chargeable under s.234B and s.234C-Income subject to TDS-The income, which was subject to TDS, could not be subjected to charging of interest under s.234B or s.234C of the Income Tax Act 1961.
S.2 [LexDoc Id : 319187]
|
ITAT (Mumbai) |
2007 |
Ghanshyam Das Moolrajani vs ED and Ors.
Adjudication proceedings under FERA 1973-Pending criminal prosecution-Adjudication proceedings under FERA 1973 were unaffected by pendency of criminal proceedings since such adjudication was in addition to and not in dir [LexDoc Id : 326491]
|
HC (Rajasthan) |
2007 |
SNC Lavalin/Acres Inc. vs ACIT
Computation of income-Difference between contract receipts as shown and as per TDS certificate-The assessee was showing its receipts on percentage completion of contract method. Therefore, no addition to its income could be made on the basis of [LexDoc Id : 323421]
|
ITAT (Delhi) |
2007 |
Van Oord Dredging and Marine Contractors BV vs DDIT
Rectification of mistake-Determination of P.E-AY 2001-02. In original order the tribunal had held that the assessee was having a P.E in India and that therefore issue of the applicability of s.176 [LexDoc Id : 324232]
|
ITAT (Mumbai) |
2007 |
Shreyans Gems (P) Ltd. vs ACIT
Business expenditure-Foreign tour expenses of director-There being no personal element the foreign tour expenses of assessee's director on business tour were allowable.
S.37(1) of the Income Tax [LexDoc Id : 328957]
|
ITAT (Jaipur) |
2007 |
ED vs Ilyas Moosa and Ors.
Penalty under FEMA 1999-Appeal-The adjudicating authority had imposed penalty on the respondents under the FEMA 1999 for receiving payments from outside without RBI’s permission. Ho [LexDoc Id : 327269]
|
HC (Andhra Pradesh) |
2007 |
ACIT vs DHL Operations BV
Powers of Tribunal-Admission of additional ground, Scope of power-An additional ground of appeal, which was not considered by the lower authorities, could be admitted by the tribunal if no further investigation of ne [LexDoc Id : 319815]
|
ITAT (Mumbai) |
2007 |
Bharat Petroleum Corpn. Ltd. vs Jt. DIT
TDS: Income arising in India-Fee for technical services, Payments to non-resident for marketing study-AY 2002-03. The assessee was in the business of refining crude oil and marketing petroleum products. It paid certain amount to a non-resident company [LexDoc Id : 321848]
|
ITAT (Mumbai) |
2007 |
Abhay Kumar Shroff vs CIT and Ors.
Assessment in search cases-Abatement of pending assessment, Law applicable-AY 2004-05. The assessee had filed his return of income for the AY 2004-05 in May 2004 and in August 2006 a search was conducted at his premises. Sinc [LexDoc Id : 318610]
|
HC (Jharkhand) |
2007 |
SGS India (P) Ltd. vs ACIT and Anr.
Validity of reassessment-Application of non-applicable provisions of law-AY 2001-02. The AO, based on the finding during the course of assessment proceedings for the AY 2002-03 that some of the assessee’s transactions were [LexDoc Id : 318297]
|
HC (Bombay) |
2007 |
General Electric Pension Trust vs DIT
[LexDoc Id : 315609]
|
AAR |
2007 |
ITO vs De Beers India Minerals (P) Ltd.
Income arising in India-Fee for technical services versus survey for selecting suitable mining site-AY 2004-05. The assessee was in the business of prospecting and mining diamonds. It paid certain sum to a non-resident of Netherlands for conducting s [LexDoc Id : 330149]
|
ITAT (Bangalore) |
2007 |
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