Royal Bank of Scotland N.V., In re
Perk Superannuation Scheme-No vested right of employee-The employer made contributions to superannuation Scheme in a lump sum for all eligible employees. The sum was based on actuarial valuation.
Canara Bank vs Debts Recovery Appellate Tribunal and Ors.
Schedule II to Income Tax Act 1961: Disposal of proceeds of execution-Rule 8 of Schedule II inapplicable to proceedings under Recovery of Debts Due to Banks and Financial Institutions Act 1993-Under rule 8(1)(b) of Schedule II to the Income Tax Act 1961, the balance that remained after the adjustment under rule 8(1)(a) of Schedule II to the [LexDoc Id : 473011]
Steria India Ltd., In re
FTS - making available-Protocol attracting other DTAAs-The DTAA between two countries is specific to those two countries. The protocol with France provided that taxation shall be limited for items mentione [LexDoc Id : 466070]
Oxford University Press In re
FTS - Fess for technical services-Payment to: Resident executive-The applicant was Indian branch of Oxford University Press of U.K. It was printing and publishing educational books. It appointed Ms. Geetha as its re [LexDoc Id : 462371]
Centrica India Offshore (P) Ltd. vs CIT and Ors.
Technical Services - FTS - Making available-Deputing personnel to ensure quality control - improve Skill of employees-The 'applicant' was Indian subsidiary of a co. of Canada. It was providing services to overseas group companies. Personnel by overseas companies deput [LexDoc Id : 461469]
Linde AG, Linde Engg. and Anr. vs DDIT
Status – AOP viz - Consortium of Companies-Joint venture without joint action - Cos with separate work, liability etc.-The two companies 'LL' and 'SL' formed a consortium to submit a bid to take a contract for a specific project. They also executed an MOU, and “interna [LexDoc Id : 462096]