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Documents Found: 131 |
Title |
Forum |
Year |
DCIT vs Carraro India Ltd.
Carraro India Ltd. vs DCIT
Transactions with Non-residents-Transactions at Arms length-AY 2000-01. The assessee had made export sales to Carraro SPA of Italy who was a partner in Joint venture ans as associated enterprise. It had also pu [LexDoc Id : 348763]
|
ITAT (Delhi) |
2008 |
ADIT vs Delta Airlines Inc.
Income deemed to accrue or arise in India-Interest on: Deposit for payment of income tax-AY 1999-2000. During the pendency of assessment proceedings for the years ending 31 March 1992 to 31 March 1997, the AO had directed the assessee to h [LexDoc Id : 353398]
|
ITAT (Mumbai) |
2008 |
Philips Software Centre (P) Ltd. vs ACIT
Transfer Pricing: Arm’s length price-Applicability of Transfer pricing to exempt units, Binding nature of TPO’s order: Law applicable-AY 2003-04. As per CBDT’s Circular No. 14 of 2001 [252 ITR (St) 65], the intention of transfer pricing was to curtail avoidance of taxes by shifting p [LexDoc Id : 352508]
|
ITAT (Bangalore) |
2008 |
Sony India (P) Ltd. vs DCIT
Transfer Pricing-Arm's length price-The arm's length price determined on basis of most appropriate method is only an approximation. Therefore, benefit of second limb of proviso to s.92C( [LexDoc Id : 348743]
|
ITAT (Delhi) |
2008 |
Nazneen vs Director of Enforcement
[LexDoc Id : 362267]
|
HC (Rajasthan) |
2008 |
Stratex Networks India (P) Ltd. vs ACIT
Tax avoidance: Transactions with non-resident-Purchases made from non-resident parent company-AY 2001-02. The assessee had made entire purchases from its non-resident holding company. It was stated that the loss on sale of goods occurred due to [LexDoc Id : 355287]
|
ITAT (Delhi) |
2008 |
Suborno Bose and Zoom Enterprises Ltd. vs Appellate Tribunal for Foreign Exchange and Ors.
[LexDoc Id : 385083]
|
HC (Calcutta) |
2008 |
Suborno Bose vs Appellate Tribunal for Foreign Exchange
Zoom Enterprises Ltd. vs Appellate Tribunal for Foreign Exchange
Offence by company: Liability of managing director prior to taking charge-Offence for violation of s.10(6) of FEMA continuous-The contravention of Foreign Exchange Management Act 1999 or Foreign Exchange Regulation Act 1973 had created a strict liability. The violation of the [LexDoc Id : 347889]
|
HC (Calcutta) |
2008 |
Anapharm Inc., In re
Payment to non-resident-Business income vs Fee for technical services, Fee for bio-analytical services-The assessee was a company incorporated in Canada. It provided bio analytical services to a drug company in India. The method of analysis was not disc [LexDoc Id : 346939]
|
AAR |
2008 |
Automated Securities Clearance Inc. vs ITO
[LexDoc Id : 347221]
|
ITAT (Pune) |
2008 |
B.D. Gupta vs ED
[LexDoc Id : 362225]
|
ATFE (Delhi) |
2008 |
Fugro Engineers B.V. vs ACIT
ACIT vs Fugro Engineers B.V.
Income of non-resident-Income from exploration of mineral oil, PE or Fixed place of business, Rate of tax-AY 2001-02. The assessee was incorporated in Netherlands. It claimed out three works for three Indian Companies, involving:
i) Testing of materia [LexDoc Id : 348343]
|
ITAT (Delhi) |
2008 |
Small Business Corpn., Liaison Office in India , In re
Income accruing or arising in India-Non-profit undertaking of Foreign Government, Salary of employee-The applicant was an undertaking of Government of Korea formed for promoting small size business organisations in Korea.
It opened a liason of [LexDoc Id : 346090]
|
AAR |
2008 |
SET Satellite (Singapore) Pte Ltd. vs DDIT
Income deemed to accrue or arise in India-Advertisement Revenue through Dependent Agent, Dependent Agent, Computation of Income of PE-Arms length price-AY 1999-2000. The assessee was telecasting company of Singapore. It had a dependent agent, P.E. in India for procuring advertisements. It paid service [LexDoc Id : 345802]
|
HC (Bombay) |
2008 |
Associated Builders and Developers vs Director, Enforcement Directorate
[LexDoc Id : 363655]
|
ATFE (Delhi) |
2008 |
Monotosh Saha vs ED and Anr.
Undue hardship: Not merited by conduct of claimant-Undue hardship caused when hardship not warranted by circumstances-The Supreme Court observed that under Indian conditions the expression ‘undue hardship’ normally related to economic hardship. Undue meant something, [LexDoc Id : 345553]
|
SC |
2008 |
DDIT and ADIT vs Balaji Shipping (UK) Ltd.
Balaji Shipping (UK) Ltd. vs ADIT
Income of non-resident from shipping in international traffic-Income from slot chartering ships-AY 2001-02 and AY 2002-03. The assessee was a shipping company deriving income from operation of ships in international traffic. It earned freight for [LexDoc Id : 346091]
|
ITAT (Mumbai) |
2008 |
Naresh Kumar Agarwal vs Director, Enforcement Directorate
[LexDoc Id : 365624]
|
ATFE (Delhi) |
2008 |
Mashuri Combines vs ED
[LexDoc Id : 361306]
|
ATFE (Delhi) |
2008 |
LG Cable Ltd. vs DDIT
Income deemed to accrue or arise in India-Income from: Offshore supply of equipment-The assessee was a non-resident company of Korea. It had entered in to two contracts with Power Grid Corporation of India one for onshore execution of [LexDoc Id : 345571]
|
ITAT (Delhi) |
2008 |
H.M. Shah vs ED
[LexDoc Id : 360356]
|
ATFE (Delhi) |
2008 |
Vinay Kumar M. Jalan vs Director, Enforcement Directorate
[LexDoc Id : 367474]
|
ATFE (Delhi) |
2008 |
Geoconsult ZT GmbH vs DIT
Geoconsult ZT GmbH, In re
Status: Association of persons vis-a-vis joint venture-Work executed by joint venture-The applicant an Austrian Company had formed a joint venture with the two Indian companies for providing project consultancy servises. Thus, there was [LexDoc Id : 346808]
|
AAR |
2008 |
Airports Authority of India vs DIT
Airports Authority of India, In re
Income deemed to arise in India-Payment for supply of: Software documentation and hardware etc.-The non-resident company had supplied software documentation and hardware etc. to an Indian party viz. Airport Authority of India for its use. The own [LexDoc Id : 344223]
|
AAR |
2008 |
Alok Surajmal vs CC
[LexDoc Id : 351037]
|
CESTAT (Mumbai) |
2008 |
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