ACIT vs Enron Global Exploration and Production Ltd.
Non resident's income from: Exploration of mineral oil-DTAA vis-a-vis Income Tax Act, Services rendered under: Profit sharing contract-AY 2000-01. The assessee, a company of USA was parent company of EOGIL India. As per production sharing contract, it could charge 1 per cent of overhe [LexDoc Id : 352471]
Hanu Motel (P) Ltd. and Anr. vs Uttar Pradesh Financial Corpn. Ltd. and Anr.
Recovery sought by the corporation-Appeal against dismissal of suit alleging commission of fraud-The Supreme Court, in a suit for declaration that the recovery sought by the corporation was barred by time and in an appeal against dismissal of suit [LexDoc Id : 348716]
CIT vs Japan Airlines Co. Ltd.
Rent-Landing and parking charges-The assessee was an airline. The landing and parking for its air crafts paid to AAI were "rent" under s.194-I, since these were paid for use of land a [LexDoc Id : 365272]
Vinod Kumar Rai vs CIT
Validity of: Revision by CIT-Revision of Intimation under s.143(1)-AY 2002-03. An intimation issued under s.143(1) could not be set aside by the CIT in exercise of his powers under s.263.
