Gearbulk Ag Vs. Director of Income-tax (international Taxtion) Bangalore

Decided On : Sep-30-2009

Court : Authority for Advance Rulings

LAW: Article 5, the Charter Agreement, the IT Act, the IT Act, Circle-II, Section 172(4, Section 172(4, Section 172(7, Section 90(2, Section 172(7, the I.T. Act, section 172(7, the Income Tax Act, Section 172, Section 172(1, Section 172, Section 90, the Income Tax Act, Section 90, Article i.e. Article 8, Article 6, Article 7 or Article 14, the Income Tax Act, Section 172, Article, Article 22, Section 172, Article 7, Article, Article, Article 7, Article 7, Article 7, Article 22/23, Article, the Model Conventions, Article was all the more demanding, Article 7, Section 172(7, the IT Act, Section 143(2, the IT Act, Section 172

CARDINAL: 1, 1, 2, 2, 2.1, 2.2., 2.3, 2.4, 7, 2.5, 2.6, 3, 2, 3.1, one, 4., 4.1, 172, 1)The, 2, 3, 4, 2, 5, 6, 4.2, 113, 307, one-sixth, 5, “(1, 6, 5.1, 21, two, 1, 2, 1, 2, 2, 8., 22, 9, ‘deal, one, 9.1, two, 9.2, 9.3, 9.4, one, 9.5, 10, one, 11, 12, 12.1

GPE: Switzerland, India, India, India, China, India, India, India, India, India, India, India, Switzerland, India, India, India, India, India, India, India, India, India, India, the Republic of India, Art.10, India, India, India, Art, Collins, States, States, Australia, Malaysia, Singapore, States, States, India, USA, U.K., Australia, Switzerland, Uganda, Kazakstan, Mongolia, Switzerland, USA, Australia, Italy, India, Oman, Pakistan, UAE, India, India, India, India, India

ORG: Authority, a Permanent Establishment, Treaty, USL, Shipping FZE, The Dubai Charterer, The Dubai Charterer, Gearbulk Shipping, Globus Ltd., UK Company, JM Baxi and Co., JM Baxi and Co., J.M.Baxi and Co., JM Baxi and Co., JM Baxi and Co. under Section 172(3, Chart, Margao, Charter Party Agreement, JM Baxi and Co., ‘Treaty, DTAA, DTAA, Treaty, AAR, DTAA, Assessing, Assessing, Union of India, Gosalia Shipping P.Ltd, the Supreme Court, the Swiss Confederation for the Avoidance of Double Taxation, DTAA, DTAA, Treaties, Art.7, State, State, State, Art.7, Art.8, Treaty, DTAA, State, State, Art.7, Art.22, Art.7, Treaty, Treaty, Treaty, Treaty, –, Treaty, Art.7, Treaty, Treaty, Treaty, Treaty, Art.8, State, Art.7, State, State, PE, Art.7, PE, Art.7, Art.22, Treaty, Treaty, Art.7, State, Treaty, the New Chambers Thesaurus, Oxford Dictionary, Thumb, the New Oxford American Dictionary, Art.7, Art.7, Treaty, Treaty, Art.7, Treaty, the United Nations Model Convention, UNMC Commentary, State, PE, PE, the India-Swiss Treaty, Treaty, State, Commentaries, Treaties, Russian Federation, State, DTAA, Indo-Swiss Treaty, DTAA, 2nd Question, Swiss Confederation, Authority, Authority

DATE: the previous years, years 2008-09, 2009-10, the financial years 2007-08 and, 2008-09, the relevant years, the financial years 2007-08 and, 2008-09, 23rd July, 2007, the assessment year 2008-09, the relevant years, 22, 22nd September, one year i.e., 2008-09, 30th March, 2009, 7.8.2009, 2nd April, 2009, 17th June, 2009, the next year i.e., 2009-10, 1961, seven and a half, the previous year, the previous year, previous year, 29th December, 1994, 21st April, 1995, 2001, February, 2001, the year 2001, 1961, 2001, 2001, 22, 2001, 22, 1961, the year 2008-09, this 30thday of September, 2009

NORP: Indian, Indian, Indian, Indian, Indian, Indian, Art.22, Art.22, Art.22, Indian, Indian

ORDINAL: first, 7th, first, first, first, second

PERSON: Charterer, xx xx xx xx xx, xx xx xx xx xx, XV, Articles, Art, Articles of DTAA, Articles, Art, ¦, ¦, ¦, ¦, discuss”. Bearing, Klaus Vogel, Law

PERCENT: 7.5%

PRODUCT: Art.7, Art.7, Article, Art.7 and Art.22, Art.7, Art.7, Article, Art.7, Art.7

QUANTITY: 172 occurs

LOC: the Central Govt, Articles

WORK_OF_ART: Articles of this Agreement, Articles of the Treaty