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| Documents Found: 59 |
| Title |
Forum |
Year |
Makarand Gadre vs ACIT
Accrual of income: Place of accrual-Shares acquired under ESOP: Sale of shares-AY 2000-01 and AY 2001-02. The assessee joined service with Microsoft Corporation of USA. During his service in USA with Microsoft Corporation he had [LexDoc Id : 339892]
|
ITAT (Hyderabad) |
2007 |
Ram Exports vs Special Director, Enforcement Directorate
[LexDoc Id : 348906]
|
HC (Delhi) |
2007 |
Shyam Exports vs ED
Offence committed under FERA-Applicability of FEMA-An appeal filed against the imposition of penalty on the appellant was dismissed because the appeal had been filed well beyond the stipulated period o [LexDoc Id : 341494]
|
ATFE (Delhi) |
2007 |
B.D. Exports vs ED
Offence committed under FERA-Applicability of FEMA-An appeal filed against the imposition of penalty on the appellant was dismissed because the appeal had been filed well beyond the stipulated period o [LexDoc Id : 340590]
|
ATFE (Delhi) |
2007 |
Mishra Carpet Palace vs ED
Offence committed under FERA-Applicability of FEMA-An appeal filed against the imposition of penalty on the appellant was dismissed because the appeal had been filed well beyond the stipulated period o [LexDoc Id : 340589]
|
ATFE (Delhi) |
2007 |
EAC Graphics India Ltd. vs ED
Appeal-Barred by limitation-An appeal against the order imposing penalty for contravention of s.8(3) of the Foreign Exchange Regulation Act 1973 was dismissed as the appeal had b [LexDoc Id : 341493]
|
ATFE (Delhi) |
2007 |
Bangalore International Airport Ltd. vs ITO
Income accruing in India-Reimbursement of expenses on: Feasibility report-AY 2006-07. The assessee Bangalore International Airport Ltd. was promoted by certain non-resident companies. The assessee made certain payments to th [LexDoc Id : 340227]
|
ITAT (Bangalore) |
2007 |
Prem Singh vs ED
Imposition of penalty under FERA-Retracted confessional statements-An Appeal against imposition of penalty and confiscation of certain amount seized for unauthorised purchasing and selling of foreign exchange had been [LexDoc Id : 340587]
|
ATFE (Delhi) |
2007 |
VAN OORD ACZ India (P) Ltd. vs ACIT
TDS: Payment to non-resident-Payment for execution of contract, Effect of: Non deduction of tax at source-The assessee was a 100% subsidiary of a foreign company,VOAMC of Netherlands. The assessee entered in to a contract with AO for dredging contract. To [LexDoc Id : 333154]
|
ITAT (Delhi) |
2007 |
Galileo International Inc. and Maruthi Info. and Tech Centre vs DCIT
Income deemed to accrue in India-Business connection, Permanent establishment: Defendant agent-AY 1995-96 to AY 1998-99. The assessee was a company incorporated in USA. It had developed a Global Computerised Reservation System CRS. The master co [LexDoc Id : 330733]
|
ITAT (Delhi) |
2007 |
Bank of India vs CIT
MAT Assessment: Book profits-Provision for taxes by foreign branches of Indian bank-AY 1997-98. The assessee bank had many foreign branches. The provision made by branches for income tax payable abroad was to be added to book profits. [LexDoc Id : 330152]
|
AAR |
2007 |
Triniti Corpn. vs CIT
Representative Assessee-Representative assessee for: Capital gains-The applicant being the transferee was to be treated as representative assessee.
S.163(1) and s.160(1)(i) of the Income Tax Act 1961 [LexDoc Id : 329102]
|
AAR |
2007 |
Mentor Graphics (P) Ltd. vs DCIT
Transfer pricing- international transactions-Arm's length price- support service-AY 2002-03. The assessee was a 100percent subsidiary of company of USA. It was developing software in India as per instructions of parent company. It [LexDoc Id : 328619]
|
ITAT (Delhi) |
2007 |
DCIT vs Perfetti SPA
Income arising or accruing in India-Subsidiary versus permanent establishment, Supply of: Machinery and raw material to subsidiary in India-AY 1997-98. The assessee company was incorporated in Italy. It supplied machinery and raw materials to its subsidiary in India, on cost to cost basis. [LexDoc Id : 332861]
|
ITAT (Delhi) |
2007 |
Sojitz Corpn. vs Assistant Director of Income Tax
Income deemed to accrue or arise in India: Business Connection-Liaison office vis-a-vis PE-AY 2002-03. The assessee company was incorporated in Japan and had its presence in various countries.
To carry out its business in India, it set u [LexDoc Id : 345463]
|
ITAT (Calcutta) |
2007 |
Rolls Royce PLC vs DDIT
Income accruing or arising in India-Marketing of products through subsidiary permanent establishment-The assessee was a non-resident company of UK. It supplied aero-engines and their spare parts manufactured in UK to customers in India. It had a 100 p [LexDoc Id : 329689]
|
ITAT (Delhi) |
2007 |
Mohtesham Mohd. Ismail vs ED and Anr.
Power of adjudicating authority-Appeal-An officer appointed to enforce FERA provisions could not discharge all or any of the functions of the Central Goverment without express authority. Si [LexDoc Id : 327182]
|
SC |
2007 |
Timken France vs DIT
Rate of Capital Gains-tax-Capital gains by non-resident on sale of shares-The assessee was a non-resident foreign company incorporated in France. It sold the shares of an Indian Company which were acquired in foregn currency [LexDoc Id : 326968]
|
AAR |
2007 |
UOI vs Ashok Arya
[LexDoc Id : 348902]
|
HC (Bombay) |
2007 |
UOI vs Ravi Prakash Arora
[LexDoc Id : 349229]
|
HC (Bombay) |
2007 |
ITO vs Moving Picture Company (India) Ltd.
Commission or brokerage-Sale of free commercial time-The right of free commercial time acquired from TVAM (India) Pvt. Ltd. was sold to various advertising agents for a consideration. No commission was p [LexDoc Id : 333807]
|
ITAT (Delhi) |
2007 |
ONGC as Representative Assessee of Shaffer vs JCIT
[LexDoc Id : 329378]
|
ITAT (Delhi) |
2007 |
DCIT and Marico Industries Ltd. vs Marico Industries Ltd. and DCIT
[LexDoc Id : 327657]
|
ITAT (Mumbai) |
2007 |
Jasbir Singh Sarkaria vs CIT
Capital gains: Property development agreement-Deemed sale or transfer, Possession given under irrevocable power of attorney-The assessee was non-resident holding certain agricultural land. He entered into a property development with a developer Santur Developers Pvt. Ltd. o [LexDoc Id : 326548]
|
AAR |
2007 |
S. Mohan vs DIT
Maintainability of: Application for advance ruling-Exemption not claimed in return-The assessee had not claimed the exemption from tax for salary. He could file an application for advance ruling.
S.245R of Income Tax Act 196 [LexDoc Id : 327119]
|
AAR |
2007 |
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