Register free! 
Forex - Judgement
[ 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 ]  

 
First | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last
Documents Found: 294   
Title Forum  Year
ADIT vs Warner Brother Pictures Inc. Income deemed to accrue in India-Distribution of films v. Royalty, Business income-Ay-2006-2007. The assessee was a non-resident company. It’s business was production and distribution of films. It granted exclusive distribution right [LexDoc Id : 424068]
ITAT (Mumbai) 2011
Annapurna Business Solutions vs ACIT [LexDoc Id : 428649]
ITAT (Hyderabad) 2011
Tevapharm (P) Ltd. vs ACIT [LexDoc Id : 429198]
ITAT (Mumbai) 2011
Hindalco Industries Ltd. vs Addl. CIT Maintainability of Writ - Alternate remedy-Reference to TPO-The A.O. had made reference to the TPO as per CBDT's Instructions and after taking approval of CIT. There was an alternate remedy u/s 144C and u/s 253 [LexDoc Id : 428688]
HC (Bombay) 2011
Metal One Corpn. vs DDIT Stay of Demand- Debatable issue-Bona fide dispute - Controversy as to PE-Ay- 2008-09. The assessee was a Japanese Company. It was trading in steel products. It opened a liason office in India which was treated as it’s PE by [LexDoc Id : 424994]
ITAT (Delhi) 2011
Phoenix Mecano India Ltd. vs DCIT Computation of: ALP-Margin of tolerance - Law applicable-Ay- 2007-08. There was a fall in g. p. rate of about 5% when compared with last year.
The adjustments in ALP were to be made only in regard to [LexDoc Id : 424988]
ITAT (Mumbai) 2011
Kuehne + Nagel (P) Ltd. vs ACIT ALP- C & F Agent. / C&F Agent & ALP-Comparable instances
Rule of consistency-Ay- 06-07. The assessee was an international C&F agent. It did not own trucks, airplanes or such other transportation assets.
The TPO chose cer [LexDoc Id : 424986]
ITAT (Delhi) 2011
DIT vs Ericsson A.B., Ericsson Radio System A.B. and Metapath Software International Ltd. Business connection-Supply of GMS cellular equipments-Ay- 1997-98. The assessee a company of Sweden sold hardware and software (GSM) to an Indian cellular operator. Property in goods passed abroad. The eq [LexDoc Id : 421206]
HC (Delhi) 2011
Tata Communications Ltd. vs Addl. CIT [LexDoc Id : 423861]
ITAT (Mumbai) 2011
Nuclear Power Corpn. of India Ltd., In re Pendency of proceedings-Question of taxability-The A.O. had held that the gains arising out of impugned deal were taxable as per S. 44BBB. The other party had filed an appeal. The question raised i [LexDoc Id : 423168]
AAR 2011
Shell Technology India (P) Ltd., In re Fees for technical services [FTS]-Back- office services by Branch
Treaty/ DTAA applicable-The applicant was an Indian company. A Dutch company provided it with back-office services for accounts thru it’s branch in Philippines. The applicabl [LexDoc Id : 423167]
AAR 2011
Bayer Material Science (P) Ltd. vs Addl. CIT [LexDoc Id : 430269]
ITAT (Mumbai) 2011
V. Bhaskaran vs Special Director of Enforcement Foreign Exchange Regulation Act 1973: Reasonable opportunity to delinquent before instituting adjudication-Five days afforded in opportunity notice not bereft of opportunity to delinquent-The provisions of s.51 of the Foreign Exchange Regulation Act 1973 contemplated reasonable opportunity to be afforded to the delinquent before institu [LexDoc Id : 425001]
HC (Chennai) 2011
DCIT vs Sona Okegawa Precision Forgings Ltd. Determination of ALP – Payment of Royalty-Onus of TPO-Discharge of onus-Ay- 2005-06. The assessee a manufacturer of auto-parts paid royalty at 3% on domestic & export sales to an ‘AE’. In absence of any material to the con [LexDoc Id : 424990]
ITAT (Delhi) 2011
McDonald's India (P) Ltd. vs DCIT Reference to TPO-Law applicable-The provisions of S.92CA(2A), empowering TPO to consider transactions not refund to were operative w.e.f. 1.6.2011 and will not apply to AY- 2002-03.< [LexDoc Id : 423996]
ITAT (Delhi) 2011
Sona Okegawa Precision Forgings Ltd. vs Addl. CIT Alp: Computation of-Control manufacturer-Ay-2006-2007. Only a fraction of the goods manufactured by assessee were sold to AEs. Bulk sales were to unrelated parties. It was not a contract manu [LexDoc Id : 423877]
ITAT (Delhi) 2011
Aithent Technologies (P) Ltd. vs ITO [LexDoc Id : 427153]
ITAT (Delhi) 2011
Perfetti Van Melle Holding B.V., In re Fees for technical services-Service specific to industry, Service specific to confectionery industry-The Applicant is a Duty company. It entered into an agreement with one of it’s ground company ‘PI’ for providing operation & support services specific [LexDoc Id : 423159]
AAR 2011
Spacewood Furnishers (P) Ltd., Kirit Sharad Joshi and Vivek Moreshwar Deshpande vs Director General of Income-tax, DIT, ADIT and DCIT Validity of: Search-Non-Application of mind by D.G.-The D.G. of Income Tax had approved the search merely on basis of satisfaction notes filed by A.D.I. & Addl. D.I. The notes do not indicate any discre [LexDoc Id : 420704]
HC (Bombay) 2011
Poonawalla Aviation (P) Ltd., In re DTAA - Applicable DTAA-MOST Favoured Nation clause (M.F.N.)-The applicant was to pay interest to an Indian company, a French company and to assignee French company.
Interest Insured by COFACE
T [LexDoc Id : 423160]
AAR 2011
Iljin Automotive (P) Ltd. vs ACIT [LexDoc Id : 430293]
ITAT (Chennai) 2011
Benetton India (P) Ltd. vs ITO [LexDoc Id : 427030]
ITAT (Delhi) 2011
ACIT vs Lafarge India (P) Ltd. [LexDoc Id : 422088]
ITAT (Mumbai) 2011
Ketan V. Parekh and Panther Fincap and Management Services Ltd. vs ED and Anr. Imposition of penalty for violation of s.3(d) and s.6(3)(e)of FEMA 1999: Tribunal’s direction to deposit 50 percent of penalty amount-Non-mention in applications for condonation of delay that remedy prosecuted before a wrong forumwith due diligence and in good faith, Sole object to delay compliance with tribunal’s direction, Order dismissing applications upheld-Penalty for violation ofs.3(d) and s.6(3)(e) of the Foreign Exchange Management Act 1999 was imposed on the appellants. On appeal, the tribunal direct [LexDoc Id : 419954]
SC 2011
International Global Networks BV vs DDIT Validity of re-asstt.-Head of income-The A.O. had accepted after due application of mind that interest on refund was covered under Art.11. The notice u/s 148 to bring it under Art.7 was n [LexDoc Id : 425992]
ITAT (Mumbai) 2011
 
First | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | Next | Last