Brown and Root Inc. Vs. Commissioner of Income-tax - Semantic Analysis by spaCy

Decided on: Oct-27-1997

Court: Authority for Advance Rulings

LAW: Subtec 1, section 90(2, Subtec 1, Article 5 of the DTAA between, Article 7 of the, Article 5 of the, Article 7, Article 5 of the Agreement for Avoidance of Double Taxation, Article 5(2)(k, Subtec 1, Article 5(2)(a, Article 5(2)(f, Article 12, Article 9, Article 7-Business, Article 12, Article 12, Article 5(2, Article 5(2, Article 5(2, Article 5(2)(k, Article 7 of the DTAA between, Article 5 of the Agreement for Avoidance of Double Taxation, Article 5, Article 5, Article 7 of the DTA, Article 17, Article 12(3)(b, Article 12(3)(b, Article 5(2)(k, Article 5(2, Article 12(3)(b, Article 5(2)(k, Article 7 of the

WORK_OF_ART: Appellant/Petitioner/Plaintiff: Dinesh Vyas

PERSON: Himanshu Narayan, Ajay Mehra, Mazagaon Dock Limited, Brown, BRI, BRI, BRI, BRI, BRI, BRI, BRI, BRI, BRI, BRI, l(a, Shri Vyas, Shri Vyas, Shri Braj Lal, Shri Braj Lal, Shri Braj Lal, Shri Braj Lal, BRI, Shri Braj Lal, Shri Braj Lal, BRI, Shri Vyas, Shri Braj Lal, BRI

ORG: Advs, Visakhapatnam Port Trust, ITR, AAR, the Oil and Natural Gas Commission, ONGC, SHG, SHG, MDL, SHG, Hyundai Heavy Industries Co. Limited, HHI, MDL, HHI, SHG, Brown and Root Inc., BRI).2, Root Inc., HHI, SHG, Avoidance of Double Taxation, DTAA, DTAA, DTAA, the Andhra Pradesh High Court, CIT, Visahhapatnam Port Trust, Reliance, the Central Government, BRI, HHI, DTAA, DTAA, Brown and Root Inc., Hyundai Heavy Industries Co. Limited, MDL, HHI, SHG, MDL, Department, Department, DTAA, ITR, State, State, State, State, State, State, State, State, State, State, State, State, State, Clauses, DTAA, Advance Ruling Application No, ITR, DTAA, DTAA, the U.S.A. In, ITR, AAR, Authority, Department, DTA, Department, BRI, HHI, DTAA, DTAA, BRI, ONGC, MDL, MDL, Department, Authority, Department, Clauses of the, DTAA, DTAA, Clauses, BRI, DTAA, ITR, AAR, Authority, Hyundai Heavy Industries Co. Ltd.

DATE: 1983, 1995, 1997, 55, 1209, 19801, the previous year ending on March 31, 1991, 39 days, November 30, 1996, 1983, 1961, 1991, more than 120 days, twelve month period, 39 days, November 30, 1996, April 1, 1991, September 21, 1997, Articles 5, 1991, more than 120 days, twelve-months, more than 120 days, twelve-month, more than 90 days, twelve-months, the same method year, year, February 9, 1996, 1995, 1997, 55, Articles 5(3, 1997, 55, 183 days, any fiscal year, 120 days, more than 120 days, 1997, 55, the previous year ended on March 51, 1997

CARDINAL: 144, 146, 228, 1, 12, between B121, 12, eight, 1997.3, 144, 146, 1, 4, eight, 8, 5(2)(a, 7, 187, 102, 106, 1, 1, 3, 4, 1, 2, 5, 3, 5., 6., 1., 2, 3, 3., 4., 5., 6., 7., one, one, 228, 5(3, 7, 7, 228, 60, 3, 2, 3, 12, 228, 17

GPE: India, the United States of America, Orange Street, Wilmington, Delaware, United States of America, India, India, the United States of America, India, USA, India, India, USA, US, India, India, US, India, US, India, India, India, India, the United States of America, the United States of America, the Republic of Korea, India, India, USA, Singapore, India, Singapore, India, Singapore, India, Singapore, India, Singapore, India, India, Dehradun, India, India, Singapore, Ulsan, Korea, India, India, India

ORDINAL: first, first, first, first

PRODUCT: Shri Vyas

NORP: Indian, Indian