| First | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Next | Last |
| Documents Found: 156 |
| Title |
Forum |
Year |
DDIT vs Sutron Corpn.
[LexDoc Id : 379916]
|
ITAT (Delhi) |
2009 |
Sumitomo Mitsui Construction Co. Ltd. vs DIT
Sumitomo Mitsui Construction Co. Ltd., In re
Income deemed to accrue in India-Rate of tax-AY 2008-09. The royalty received by a Japanese non-residing company was taxable at 10 per cent from AY 2008-09 under Article 12(2) r.w.s. Protocol dat [LexDoc Id : 376766]
|
AAR |
2009 |
Jodhpur Vidyut Vitran Nigam Ltd. vs CIT
Jodhpur Vidyut Vitran Nigam Ltd., In re
Business expenses-Prior period expense-The prior period expenses for which the liability crystallized during the year were deductible during the year.
S.37(1) of the Income Tax Ac [LexDoc Id : 376716]
|
AAR |
2009 |
M.K. Suri vs ED
[LexDoc Id : 376686]
|
HC (Delhi) |
2009 |
Shailendra Swarup vs ED
Restrictions on transactions in foreign exchange-No averment in show cause notice that petitioner was not a full time director or was not incharge of the affairs of company-The company had made 17 remittances through its banker wherein foreign exchange had been released for import of certain goods for which the exchange c [LexDoc Id : 376678]
|
HC (Delhi) |
2009 |
Yasmin M.V. Valibhoy vs ED
Continuance of proceedings under FERA in event of death or insolvency-Liability of petitioner as a legal representative, No affidavit filed by petitioner giving details of estate left behind by her deceased husband-The high court noted that by an adjudication order passed under the Foreign Exchange Regulation Act 1973, certain penalty had been imposed on the grou [LexDoc Id : 385490]
|
HC (Delhi) |
2009 |
Shiva Kant Jha vs UOI and Ors.
Public Interest Litigation: (PIL)-Implementation of DTAA-The various aspects on which the writ (PIL) was filed had been decided already by the Apex Court in: U0I vs Azadi Bachao Andolan 184 CTR 450 (SC).
[LexDoc Id : 376172]
|
HC (Delhi) |
2009 |
Sughrabai Sadruddin Chunara vs UOI, D.S. Negi, State of Maharashtra and Neela Satyanarayana
[LexDoc Id : 375849]
|
HC (Bombay) |
2009 |
IL Jin Electronics India (P) Ltd. vs ACIT
Arms Length Price (ALP)-Purchase of raw material from associate concern-AY 2003-04.
The assessee imported 45.50 per cent of its raw material from its associate abroad. It did not submit any details about price at which th [LexDoc Id : 383962]
|
ITAT (Delhi) |
2009 |
Cable News Network LP, LLLP and Turner Broadcasting System Asia Pacific, Inc. vs ADIT
[LexDoc Id : 379615]
|
ITAT (Delhi) |
2009 |
British Airways PLC vs ADIT
[LexDoc Id : 381957]
|
ITAT (Delhi) |
2009 |
Perot Systems TSI India Ltd. vs DCIT
International Transaction-Interest free loan to associate enterprise-AY 2002-2003 to 2004-2005. The assessee gave interest free loans to its two associates, name by, HPS, Bermuda, and HPS Hungary. The HPS Bermuda was a [LexDoc Id : 380808]
|
ITAT (Delhi) |
2009 |
Maersk Co. Ltd. vs ACIT
[LexDoc Id : 378472]
|
ITAT (Delhi) |
2009 |
Meera Bhatia vs ITO
Income deemed to accrue in India-Capital gains on transfer of shares, Law applicable-upto 01-04-2008-AY 2000-2001. The assessee was a resident of UAE. The capital gains or alienation of shares were not taxable in India as per Art. 13 of the DTAA as it [LexDoc Id : 380747]
|
ITAT (Mumbai) |
2009 |
Delna Rustom Boyce, In re
Deduction: Profits from processing of fruits etc.-Production of fruit-based drink mixes-The applicant proposed to set up a unit to produce fruit-based drink-mixes or concentrates. This amounted to “processing, preservation and packaging o [LexDoc Id : 378194]
|
AAR |
2009 |
Delna Rustum Boyce vs DIT
Delna Rustum Boyce, In re
Deductions: Processing of fruits etc.-Production of fruit based mixes etc.-The assessee was manufacturing fruit based drink mixes, concentrated and powder. It amounted to “processing” of fruits. She was entitled to special de [LexDoc Id : 375530]
|
AAR |
2009 |
International Tire Engg. Resources LLC vs DIT
International Tire Engg. Resources LLC, In re
Income deemed to accrue in India-Payment for Use of know-how: Transfer of designs, Product development-1.The non-resident issued a non-exclusive irrecoverable right to use of know-how. The consideration received was taxable in India.
2.The conside [LexDoc Id : 375392]
|
AAR |
2009 |
DCIT vs Quark Systems (P) Ltd.
Quark Systems (P) Ltd. vs ITO
Transfer pricing-ALP-Comparable cases/instances-AY 2004-2005. If a case was otherwise comparable it could not be ignored because it was making loss to compute ALP. A case with law net worth and law [LexDoc Id : 380060]
|
ITAT (Chandigarh) |
2009 |
ACIT vs Hyundai Heavy Industries Co. Ltd.
Validity of re-assessment-Lower rate of tax-AY 1997-98.
The assessee was a Korean company. The re-assessment proceedings were initiated on the ground that it was assessed at lower rate of tax. [LexDoc Id : 379639]
|
ITAT (Delhi) |
2009 |
JCIT vs State Bank of Mauritius Ltd.
[LexDoc Id : 376344]
|
ITAT (Mumbai) |
2009 |
New Skies Satellites NV vs ADIT
Shin Satellite Public Co. Ltd. vs DDIT
Asia Satellite Telecommunications Ltd., In re
Income deemed to accrue in India-Royalty: Services rendered through satellite-AY 1998-99 to 2004-05 and AY 2000-01 to 2004-05. The assessees were nonresident companies incorporated in Hong Kong, Netherland, Thailand. They were e [LexDoc Id : 374441]
|
ITAT (Delhi) |
2009 |
Aey Gee Bros. vs ITO
Remission of liability-Unilateral write off of liability-AY 2004-05.
The assessee wrote off its trading liability in its accounts. The liability had ceased even if a suit filed by creditor was pending again [LexDoc Id : 382026]
|
ITAT (Mumbai) |
2009 |
Gearbulk AG vs DIT
Gearbulk AG, In re
Income from shipping in international waters-Freight income from chartered vessels, Carrying cargo from Indian ports to foreign ports-FY 2007-08 and 2008-09. The applicant was in the business of transportation of cargo and was incorporated in Switzerland. It did not had any presence [LexDoc Id : 373017]
|
AAR |
2009 |
DCIT vs Vertex Customer Services India (P) Ltd.
Penalty: Concealment of income-Debatable issue-AY 2003-04.
The assessee suffered substantial loss in its international transaction with an associate concern one reason was p [LexDoc Id : 374524]
|
ITAT (Delhi) |
2009 |
CIT and ITO vs Samsung Electronics Co. Ltd., Raffles Software (P) Ltd., Sonata Information Technology Ltd., Sonata Software Ltd., Hewlett Packard India Software Operation (P) Ltd., Apara Enterprises Solutions Pvt Ltd. and EDS Technologies (P) Ltd.
Payment to non-resident-Duty of Indian payer-The assessee who had made TDS on payment to non-resident and remitted the amount could file an appeal to CIT(A).
S.248 of the Income Tax Ac [LexDoc Id : 376562]
|
HC (Karnataka) |
2009 |
| |
| First | Prev | 1 | 2 | 3 | 4 | 5 | 6 | 7 | Next | Last |
| |
