Airports Authority of India, Rajiv Gandhi Bhawan Vs. Director of Income Tax (international Taxation) Delhi

Decided On : Dec-15-2004

Court : Authority for Advance Rulings

LAW: the Airports Authority Act, article 7 of the treaty, section 245Q(1, article 12(3, article 12(5)(a, article 12(5)(a, article 7 of the Treaty, article 12(3)(a, section 245N, article 7, Article 7: Business, article 12, article 12, article 7, article 7, article 12, article 12, article 12, article 12, Article 12: Royalties, article 8, article 8., article 12, article 12, article 7, article 12, article 12, Article 12 of the Constitution or, article 12, article 7, article 7 of the treaty, article 12, article 12, article 12, article 7, article 12

PERSON: Syed Shah Mohammed Quadri, Salil Gupta, Addl, H.P. Aggarwal, Gupta, Gupta, Aggarwal, Gupta, Paragraphs 1, Aggarwal, Gupta, Gupta, Gupta, Aggarwal

ORG: The Airports Authority of India, Modernisation of Air Traffic Services, MATS, M/s. Raytheon Company,, RC, MATS, –, RC, Site Anomaly Report, RC, SAR, SAR, SAR, SAR, RC, SAR, the System Trouble Report, STR, STR, STR, the Government of India, PE, Authority, M/s. Raytheon, M/s. Raytheon Company, M/s. Raytheon Company, RC, Treaty, RC, DIT, Question No.3, sec, COD, Authority, PE, Treaty, RC, PE, Treaty, Treaty, COD, Authority, COD, the Honble Supreme Court, Oil and Natural Gas Commission, Another v. Collector of Central Excise, Nos.2058-59 of, Office Memorandum of Government of India No, Treaty, State, Contacting State, State, State, State, inter alia, RC, Royalties, State, the Contracting State, State, Air Transport, State, State, the Contracting State, the Contracting State, Contracting State, State, State, State, RC, RC, ATS, Air Traffic Control System, RC, Ex (A, Contract, RC, the Memorandum of Understanding, M/s Raytheon Company, US Company, M/s Raytheon Company, M/s Raytheon, Authority

DATE: 1994, 19th March, 1993, March, 1998, June 1999, 4-5 years, February 4, 2003, 10 days, 5 days, 5 days, the 18th December, 1990, 20th December, 1990, 1961, August 17, 2004, November 18, 2004, February, 2003, 1993, 1993, February, 2003, 15 years, 1993, 2003, 2003, 1993, 1988, 31.12.1991, the 24th January, 1994, 2, 3, 4, February, 2003, March 1998, June 1999, 2003, 1993, March, 1993, 7th July, 1992, 1993, Para 2.18.4, this 15th day of December, 2004

GPE: Delhi, Mumbai, USA, Delhi, Mumbai, RC, AAR/624/2003, RC, India, Delhi, Mumbai, RC, RC, India, Delhi, Mumbai, New Delhi, Mumbai, USA, India, India, RC, India, AAR/624/2003, AAR/624/2003, India, US, India, India, India, India, US, India, Delhi, Mumbai, RC, RC, AAR/624/2003, USA, Canada, India, RC, India, India, India, India, India, RC, AAR/624/2003, India, RC, RC, Civil, RC, USA, USA, India, India, RC, India, India, RC, India, RC, India, India, RC, the Contracting States, India, RC, USA, USA, India, India, Mumbai, India, RC, RC, RC, Delhi, Mumbai, RC, RC, India, India, India, AAR/624/2003, India, India, India, India, US

CARDINAL: two, 1, 2, two, 2., 3., 3, 4, 1, 2, 5., 6, two, No.2, 245N(a)(ii, 8, No.2, No.3, 2, 7, 12, 7, 1, 2. to, 6, 7, 1, 1, 1, 7, 7, 5, 7, 1, 2, 3, 1, 2(c, 3, 3, 5, 4, 3, 6, 7, one, one, 1, 1, 3, two, 4, 4, 7, 4, 4, 3, 4, 4, 5(a, 7, 2, 2, 5A, 1.15, 1, 2, 2.18.1, 7, 4, 4, 4, 7, 2

NORP: MATS, MATS, MATS, MATS, MATS

TIME: 48 hours

WORK_OF_ART: the Queen of Canada, the Memorandum of Understanding, the Queen in Right of Canada

ORDINAL: first, second, 11th, second, second

PRODUCT: Para 5, Para 2.18

FAC: ATS