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Forex - Judgement
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Documents Found: 131   
Title Forum  Year
Nandlal B. Maloo vs ED [LexDoc Id : 383678]
ATFE (Delhi) 2008
Parekh Platinum Ltd. vs Director, Enforcement Directorate [LexDoc Id : 367925]
ATFE (Delhi) 2008
Mohan, Proprietor of Kandan Mohan Exports vs Director, Enforcement Directorate [LexDoc Id : 375850]
ATFE (Delhi) 2008
Pashun Impex vs ED [LexDoc Id : 379857]
ATFE (Delhi) 2008
Bhanubhai Paramanand Soni vs ED [LexDoc Id : 383696]
ATFE (Delhi) 2008
Lucent Technologies International Inc. vs DCIT Payment to non-resident-Payment for: Right to use software-The payment made to assessee for use of software was not royalty since the payment was made for use of copyrighted article and not for use of copyrigh [LexDoc Id : 358594]
ITAT (Delhi) 2008
DDIT vs Pipeline Engg. GMBH

Pipeline Engg. GMBH vs DDIT
Interest chargeable: Non-payment of advance tax-Entire income subject to TDS-The entire income chargeable to tax in India was subject to TDS under s.195. No interest under s.234B or under s.234C could be charged for non-payment [LexDoc Id : 355067]
ITAT (Mumbai) 2008
Infrasoft Ltd. vs ADIT Income deemed to accrue in India-Transfer and licencing of software-AY 2003-04. The assessee was part of a group of foreign companies. A branch office of the group was established in India mainly for import and supply [LexDoc Id : 354433]
ITAT (Delhi) 2008
Rural Electrification Corpn. Ltd. vs CIT Profits from: Providing long-term finance-Swapping premium received-AY 2004-05. After the interest rates in the market had come down, the assessee devised a scheme of reducing the rate of interest on moneys already len [LexDoc Id : 353789]
AAR 2008
IKEA Trading (Hong Kong) Ltd. vs DIT Income accruing in India-Consideration received abroad, Liaison office in India-The assessee was a company incorporated in Hong Kong. It set up a liaison office in India for purposes of purchase of goods in India for purposes of e [LexDoc Id : 353399]
AAR 2008
Moser Baer India Ltd., HCL Technologies BPO Services Ltd., HCL Technologies Ltd., Haier Appliances India (P) Ltd., Global Logic India (P) Ltd. and Kamla Dials and Devices Ltd. vs Addl. CIT Computation of Arms length price-Opportunity of hearing to assessee, Duty of Transfer Pricing Officer (TPO)-The TPO was under a duty to afford a personal hearing to the assessee before proceeding with determination of Arm's length price of an international t [LexDoc Id : 353233]
HC (Delhi) 2008
E. Fathima Beevi vs Director, Enforcement Directorate [LexDoc Id : 373245]
ATFE (Delhi) 2008
Vinod Solanki vs UOI Confession statement under coercion-Burden of proof-The Supreme Court set aside the impugned order of tribunal and ordered to refund the amount recovered from the appellant. The tribunals’ order did not [LexDoc Id : 353696]
SC 2008
Coca Cola India Inc. vs ACIT Computation of Arms length price-Opportunity of being heard before reference to TPO-Before making a reference to the TPO, the AO need not grant an opportunity of being heard.

S.92CA of the Income Tax Act 1961 [LexDoc Id : 353786]
HC (Punjab and Haryana) 2008
Dallah Albaraka (Ireland) Ltd. vs Pentasoft Technologies Ltd. Winding up: Just and equitable ground-Petitioner bound to convince court of availability of alternative remedy-When a petitioner invoked a just and equitable ground under s.443(2) of the Companies Act 1956 to wind up a company, he should convince the court not [LexDoc Id : 393347]
HC (Chennai) 2008
Munilal H. Shah vs ED [LexDoc Id : 372830]
ATFE (Delhi) 2008
Bihar State Financial Corpn. vs Chhotanagpur Minerals and Ors. [LexDoc Id : 352368]
SC 2008
Royal Energy Ltd. vs CCE, C and Service Tax

Royal Energy Ltd., In re
[LexDoc Id : 352841]
AAR 2008
DDIT vs Stock Engineer and Contractors B.V. India Project Office Income deemed to accrue in India-Engineering services vs FTS-The engineering services rendered by non-resident company did not involve any transfer of technical knowledge/experience. The payment for said was not [LexDoc Id : 377629]
ITAT (Mumbai) 2008
DDIT and DCIT vs Stock Engineer and Contractors B.V. Head office expenses of non-resident-India specific expenses-AY 2000-01. The assessee had its Head office in Netherlands. It debited salary expenses in Head office for its Indian Permanent establishment to the e [LexDoc Id : 354622]
ITAT (Mumbai) 2008
Mohd. Salim Khan vs ED [LexDoc Id : 384644]
ATFE (Delhi) 2008
S.S. Kothari vs Enforcement Directorate [LexDoc Id : 367922]
ATFE (Delhi) 2008
DDIT vs Delmas France Non-residents income-Income from International traffic in shipping, Slot chartering of ships-AY 2001-02. The assessee was non-resident company of France. It was engaged in transportation of cargo in international traffic by sea. It used feeder [LexDoc Id : 354548]
ITAT (Mumbai) 2008
Nemi Chand Jain and Vikram Singh vs ED [LexDoc Id : 351681]
HC (Delhi) 2008
DDIT vs CIA DE Navegacao Norsul Income from shipping in international waters-Freight earned thru feeder vessels-AY 2001-02. 1. The assessee a Brazilian co. was engaged in international shipping. It did not prove that feeder vessels had actually loaded goods into [LexDoc Id : 377934]
ITAT (Mumbai) 2008
 
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