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Forex - Judgement
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Documents Found: 156   
Title Forum  Year
Pioneer Overseas Corpn. vs ADIT and DDIT Income deemed to accrue in India-Income of Branch Office in India-The assessee was a non resident company of USA had a branch office in India.

The branch office for:

1. Conducting research in agricultur [LexDoc Id : 380552]
ITAT (Delhi) 2009
Intimate Fashions India (P) Ltd. vs JCIT and Anr. Writ and alternate remedy-Determining Arms Length Price-AY 2006-2007. A writ against order of the TDO under s.92CA was filed on the ground that no opportunity of hearing was granted. Since the petitioner ha [LexDoc Id : 387744]
HC (Chennai) 2009
Crompton Greaves Ltd. vs DCIT [LexDoc Id : 381572]
ITAT (Mumbai) 2009
Premjibhai Tidabhai Parmar vs ED [LexDoc Id : 397445]
ATFE (Delhi) 2009
Messe Dusseldorf India (P) Ltd. vs DCIT and Anr. Maintainability of writ - Arm's length price-Alternate remedy available-In matters of determination of arm's length price in international transactions there was an alternative remedy available under s.144C. There a writ w [LexDoc Id : 380482]
HC (Delhi) 2009
Seabird Exploration FZ LLC vs DIT

Seabird Exploration FZ LLC, In re
Foreign company income from Exploration etc. of mineral oil-Providing offshore seismic data etc.-The applicant was a foreign company. It supplied seismic data to ONGC which was need for exploration of mineral oil. Its income was taxable under s.14 [LexDoc Id : 378666]
AAR 2009
Ashokkumar Subhashchandra Verma vs ED [LexDoc Id : 404782]
ATFE (Delhi) 2009
M.A. Moidu vs ED [LexDoc Id : 402616]
ATFE (Delhi) 2009
Standard Chartered Bank and Bank of America N.A. vs ED and Ors. FERA 1973: Authorised dealers in foreign exchange-Deposits in NRE accounts by POA holders of NRIs-The high court noted that some deposits in foreign currency were made by power of attorney holders of NRIs in whose names the NRE accounts stood. The [LexDoc Id : 378678]
HC (Delhi) 2009
Global Vantedge (P) Ltd. vs DCIT Income derived from Eligible Unit-Interest on FDRs for bank guarantee-AY 2003-04 and 2004-05. The interest earned on FDRs made for bank guarantee to purchase computers was not entitled for special deduction and so was [LexDoc Id : 379789]
ITAT (Delhi) 2009
Lawyers Collective vs Bar Council of India, Bar Council of the State of Maharashtra, Bar Council of the State of Delhi, Bombay Incorporated Law Society, Bar Association of the Supreme Court of India, Bar Association of India, RBI, ED and Ors. [LexDoc Id : 378120]
HC (Bombay) 2009
P.K. Ismail vs ED [LexDoc Id : 399188]
ATFE (Delhi) 2009
Besix Kier Dabhol SA vs ADIT [LexDoc Id : 379445]
ITAT (Mumbai) 2009
Girish Gunjotikar, Sanjay Munshi and Shangrila Latex Industries Ltd. vs UOI [LexDoc Id : 377723]
HC (Delhi) 2009
Geofizyka Torun SP. Z.O.O. vs DIT

Geofizyka Torun SP. Z.O.O., In re
Income from Exploration etc if mineral oil-FTS (Fees for technical Services)-The applicant a foreign company was in the business of providing data from seismic surveys in connection with exploration of mineral oil. Thus its act [LexDoc Id : 377729]
AAR 2009
Electrobug Technologies Ltd. vs ACIT Arms Length Price - ALP-Difference not more than 5%-The difference between the ALP determined by the A.O. and shown by the assessee was not more than 5%. No further adjustment was needed.
S.92C of [LexDoc Id : 388120]
ITAT (Delhi) 2009
DDIT vs Mag Kugelfischer Gmbh [LexDoc Id : 378436]
ITAT (Mumbai) 2009
Gharda Chemicals Ltd. vs DCIT Determination of Arms Length Price ALP-CUP Method vs Internal CUP Method-AY 2002-03. The assessee had exported goods to its Associated Enterprise (A.E.) in USA. It determined ALP or CUP Method. It had sold the same product [LexDoc Id : 378432]
ITAT (Mumbai) 2009
Sony India (P) Ltd. vs DCIT

ACIT vs Sony India (P) Ltd.
[LexDoc Id : 377959]
ITAT (Delhi) 2009
Arif Pardesi and Mohammed Nazir vs Special Director Enforcement [LexDoc Id : 377505]
HC (Delhi) 2009
Federation of Indian Chambers of Commerce and Industry (FICCI) vs DIT

Federation of Indian Chambers of Commerce and Industry (FICCI), In re
Tax resident-Exemption granted under domestic law-The applicant was liable to income tax in USA. It was tax resident of USA even if granted exemption from tax under domestic law.

Article 4 o [LexDoc Id : 377483]
AAR 2009
Dana Corpn. vs DIT

Dana Corpn., In re
Capital Gains vs Reorganization of business-Transfer of shares without consideration-The applicant was a company of USA. It transferred its equity shares in three Indian Companies without consideration under a share transfer agreement [LexDoc Id : 377429]
AAR 2009
Ranjit Raj vs Sanjay Mishra Enactment of FEMA 1999: Powers of EO to investigate the offences committed under FERA 1973 continued-Powers conferred by FEMA upon an officer not below the rank of an Asst. ED not inconsistent with powers conferred upon investigation officer under FERA-The powers of an Enforcement Officer to investigate the offences committed under the Foreign Exchange Regulation Act 1973 did not come to an end with [LexDoc Id : 391649]
HC (Delhi) 2009
Hindustan Petroleum Corpn. Ltd. vs ADIT Double Taxation Relief-No tax in foreign country-The assessee was an Indian company. It was refining crude and selling petroleum products. Under an agreement a UAE company, viz. LLC provided various [LexDoc Id : 384217]
ITAT (Mumbai) 2009
K.A. Manshoor vs ED FEMA 1999: Issuance of summons calling for production of documents-Documents having relevance to issue on hand-The petitioner had been issued summons requiring him to give evidence and provide documents like passport, bank pass book with up to date entries and [LexDoc Id : 377430]
HC (Chennai) 2009
 
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