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| Documents Found: 279 |
| Title |
Forum |
Year |
ADIT vs WNS North America Inc
[LexDoc Id : 458820]
|
ITAT (Mumbai) |
2012 |
Allianz SE vs ADIT
Royalty v. Business income-Right to use software-A.Y. 2005-06.
The assessee a German Company provided insurance and financial services worldwide. It owned 26% shares in two Indian insurance comp [LexDoc Id : 428381]
|
ITAT (Pune) |
2012 |
Centrica India Offshore (P) Ltd., In re
PE- Services PE-Co-ordinating Services of vendors/ FTS-The applicant is an Indian co. was a subsidiary of a foreign co. It was created to co-ordinate services to vendors in India. The foreign co. deputed i [LexDoc Id : 427506]
|
AAR |
2012 |
DCIT vs Roche Diagnostics India (P) Ltd.
Computation of: ALP-Margin of 5%-A.Y. 2004-05. The benefit of plus/minus 5% is to be given on sale value or purchase price and not on profits in such transactions.
Proviso to S. [LexDoc Id : 426776]
|
ITAT (Mumbai) |
2012 |
Hughes Escort Communications Ltd. vs DCIT
Royalty vis-à-vis Sharing of fees-Affiliate agreement-The assessee entered into an affiliate agreement with 'C' of USA, for:-
Promoting and marketing product and providing ancillary services.
Th [LexDoc Id : 427400]
|
ITAT (Delhi) |
2012 |
Sysarris Software (P) Ltd. vs DCIT and Ors.
Validity of: Re-asstt.-TPO's report/order for earlier year-A.Y. 2006-07.
The assessee had reflected the interaction transaction in the return filed. The fact escaped notice of A.O. at time of the original [LexDoc Id : 442562]
|
HC (Karnataka) |
2012 |
ADIT vs Daimler Chrysler A.G.
Place of: accrual of income - Direct sale to Indian customer's - Delivery and payment abroad - "Business connection"-Joint Venture vis-à-vis service PE-A.Y. 97-98, 2000-01, 02-03, 06. The assessee a Germen co. was manufacturing and selling cars. It entered into a Joint Venture with an Indian company f [LexDoc Id : 429513]
|
ITAT (Mumbai) |
2012 |
Hapag-Lloyod Container Line GMBH vs Addl. DIT
P.E.-Agent concluding contracts-The non-resident shipping co. had an agent in India who concluded contracts of transportation by issuing bill of lading which was binding on it. Thus, [LexDoc Id : 427264]
|
ITAT (Mumbai) |
2012 |
Shree Gouri Shankar Jute Mills Ltd. vs UOI
Suspension of Importer Exporter Code for non-payment of penalty: Implementation of revival scheme by BIFR-Suspension of Code without obtaining consent of BIFR illegal-A sanctioned scheme passed by the BIFR was being implemented in the instant case. Under s.22(1) of the Sick Industrial Companies (Special Provisions) [LexDoc Id : 426717]
|
HC (Calcutta) |
2012 |
Nortel Networks India (P) Ltd. vs Addl. CIT
[LexDoc Id : 435970]
|
ITAT (Delhi) |
2012 |
Centillium India Ltd. vs DCIT
[LexDoc Id : 435649]
|
ITAT (Bangalore) |
2012 |
ADIT vs Jet Airways India (P) Ltd.
Agent of non-resident-Condition precedent-A.Y. 1998-99. While treating a person as an agent of the non-resident, the liability to tax of the non-resident may not be established.
It the co [LexDoc Id : 426221]
|
ITAT (Mumbai) |
2012 |
Maersk Global Service Centres India (P) Ltd. @ Maersk Infotech Services India (P) Ltd. vs ACIT
[LexDoc Id : 455345]
|
ITAT (Mumbai) |
2012 |
Acclerys KK, In re
Income accruing in India-Royalty: Right to use software-The assessee was a Japanese co. It enabled it's customers to accelerate their research process so as to rapidly discover new therapeutics material and [LexDoc Id : 427578]
|
AAR |
2012 |
Acclerkys KK, In re
Income deemed to accrual in India-Royalty-Sale of software thru re-seller-The applicant was a Japanese co. It appointed AIL as it's reseller for it's software products in India. The applicant authorized end-user the benefit [LexDoc Id : 426854]
|
AAR |
2012 |
Guy Carpenter and Co. Ltd. vs ADIT
FTS v. commission-Advice to select reinsurance co.-A.Y. 2008-09. The assessee a co. of U.K. was an insurance broking firm. It gave advice to Indian insurance companies about selecting a foreign reinsur [LexDoc Id : 426814]
|
ITAT (Delhi) |
2012 |
ACIT vs Frost and Sullivan India (P) Ltd.
Computation of: APL-Market research and analysis services-A.Y. 2004-05. The assessee was in consultancy and market research. For providing such services to it's parent Co. in USA, it charged cost plus 10% mar [LexDoc Id : 426194]
|
ITAT (Mumbai) |
2012 |
Delphi TVS Diesel Systems Ltd. vs ACIT
[LexDoc Id : 441646]
|
ITAT (Chennai) |
2012 |
DCIT vs Indo American Jewellery Ltd.
Computation of: ALP-ALP of sale-A.Y. 2005-06. When ALP of an international transaction of sale is determined, then there is no question treating non receipt of interest cannot be sub [LexDoc Id : 426195]
|
ITAT (Mumbai) |
2012 |
UPS SCS Asia Ltd. vs ADIT
Income deemed to accrual in India-Operations carried abroad-Since services to MWF were rendered abroad, the receipts were not taxable in India u/s 9(1)(i).
S. 9(1)(i) of the Income Tax Act, 1961. [LexDoc Id : 425988]
|
ITAT (Mumbai) |
2012 |
B. Parameswaran Bharathan vs DCIT
[LexDoc Id : 429641]
|
ITAT (Cochin) |
2012 |
CSC Technology Singapore Pte. Ltd. vs ADIT
Income accrued in India-Reimbursement of expenses in connection with earning royalty/FTS-The travelling expenses by foreign holding Co. were incurred in connection with earning royalty/FTS.
The reimbursement of such expenses was incom [LexDoc Id : 425989]
|
ITAT (Delhi) |
2012 |
DDIT vs Dharti Dredging and Infrastructure Ltd.
FTS/Royalty v. Hiring of dredger-Hiring of dredger for dredging a channel-A.Y. 2005-06, 06-07. The assessee made payment to a foreign Co. for hiring a dredger to dredge a channel to the port. The dredger was used under contr [LexDoc Id : 425990]
|
ITAT (Hyderabad) |
2012 |
Global Industries Asia Pacific Pte. Ltd., In re
Income deemed to accrue in India-Royalty-Offshore construction work-Composite Contract and FTS - Mobilization of Vessels and Resources to India - Divisible Contract-A.Y. 2009-10, 2010-11. The applicant was a Co. of Singapore. Under a contract with IOCL it agreed for residual offshore construction work in navigatio [LexDoc Id : 425343]
|
AAR |
2012 |
UOI vs Canara Bank, Rukkappa D., R.G. Ambavane, Rajeev Shetty, K. Umesh Rao, K. Manjaya Shetty, T. Jairam Rai, T.V. Ramchanran Nair, Shekhar Suvarna, State Bank of Patiala, Tushar Prabhu, P.N. Shigorkar, M.Y. Phansalkar, K.S. Mohan and Ors.
Restrictions on dealing in foreign exchange: Allegation of banks abetting companies in contravention of FERA-Adjudication order set aside by third member without considering material on record in its entirety, Tribunal’s order based on third member’s order set aside, Matter remanded-Show cause notices were issued to companies alleging that they had opened a large number of letters of credit in eight banks for the purpose of import [LexDoc Id : 423950]
|
HC (Bombay) |
2012 |
| |
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