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| Documents Found: 59 |
| Title |
Forum |
Year |
Vanenburg Group B.V. vs CIT
Capital gains: Corporate reorganisation-Transfer of capital assets from one subsidiary to another-The applicant, a non-resident company incorporated in Netherlands, in order to reorganise its corporate structure, proposed to transfer the entire sha [LexDoc Id : 315451]
|
AAR |
2007 |
General Electric Pension Trust, In re.
Powers of AAR-Scope of powers, Rectification of mistake-The application for rectification of ruling of the Authority for Advance Rulings based on additional material was not maintainable, as the material wa [LexDoc Id : 317224]
|
AAR |
2007 |
Hoechst Gmbh, In re.
Capital gains-Amalgamation with 100 percent subsidiary-The parent foreign company had amalgamated with its 100 percent subsidiary. Since all the shares were held by the parent company, no shares were issue [LexDoc Id : 317223]
|
AAR |
2007 |
Cargo Community Network (P) Ltd. vs DIT
Income deemed to arise in India-Fees for technical services and access to internet based Air Cargo Portal-The applicant, a non-resident company incorporated in Singapore, was engaged in the business of providing access to internet based Air Cargo Portal. A [LexDoc Id : 315337]
|
AAR |
2007 |
Mangalore Refinery and Petrochemicals Ltd. vs DCIT
ADIT vs Mangalore Refinery and Petrochemicals Ltd.
TDS-Payment of usance intrest to non-resident-The assessee had purchased an old ship from a foriegn company. It was obliged to make TDS on usance intrest paid to the non resident.
S.195 a [LexDoc Id : 337292]
|
ITAT (Mumbai) |
2007 |
Ajit Chintaman Karve vs ITO
Addition to Income-Wrong surrender of income during survey-AY 1998-99. The 'a' was engaged in the construction and sale of flats. During survey under s.133A no incriminating material was found. No defects in a [LexDoc Id : 331068]
|
ITAT (Pune) |
2007 |
Fidelity Northstar Fund vs DIT
Business income vs Capital gains-Income of NRI from sale of securities, Sale of portfolio investments-A foreign institutional investor could invest in securities in India only for the purpose of earning income through dividends and interest and resulti [LexDoc Id : 307170]
|
AAR |
2007 |
Virage Logic International vs DDIT
Export of software-Electronic transfer of software-AY 2002-03. The assessee company, a 100 percent export oriented unit set up in Software Technology Park, was in the business of development of compute [LexDoc Id : 319798]
|
ITAT (Delhi) |
2007 |
Ishikawajma-Harima Heavy Industries Ltd. vs DIT
Income deemed to accrue or arise in India-Location of source of income, Apportionment of income, Turnkey project-The amount received by the assessee, a non-resident company, in respect of offshore supply of equipments and materials in terms of a composite contrac [LexDoc Id : 306954]
|
SC |
2007 |
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