Clifford Chance Vs. Deputy Commissioner of Income Tax

Decided On : Sep-27-2001

Court : Income Tax Appellate Tribunal ITAT Mumbai

LAW: Section 148, the IT Act, Section 44C, Section 90, Article 15 of the Indo-UK Tax Treaty, Article 15 of the Double Taxation Avoidance Agreement, Article 15, Article 15(1)(a, Article 15(1)(b, Article 15(1)(a, Article 15 of the DTA, Article 15(1, Article 15(2, Article 15, Article 15 of the DTA, Article 15, Section 37, the Indian Partnership Act, Section 64(1)(i, Indian Partnership Act, Article 15, Article 16 of the DTA, Article 14(1)(6, Article 5(2)(k, Article 15, Article 5(2)(k, Article 7 of the DTA, Article 7.Assessee, Article 15 of the,, Article 15(1)(a, Article 5(2)(k, Article 15 of the DTA, Article 15(1)(a, Article 5 of the DTA, Article 7 of the DTA.The scope of, Article 7, Article 15, Article 5 of the DTA, Article 15, Article 7(7, Article 5(2, Article 15 of the DTA, Article 15, Article 15(1)(a, the Domestic Law, Section 5 of the Act, Section 9(1)(i, the IT Act, Section 90(2, the Domestic Law, Article 15, the Domestic Law, Article 15 of the DTA, Article 7 of the DTA, the IT Act, Section 6, Section 10, the IT Act, Section 12, Section 6, Indian IT Act, Section 6, Section 12, Section 12, Section 6, head.25, Article 7 of the DTA, Article 7(1, Article 15, Section 9(1)(vii, ITR 99, Article 15, Article 15, Article 15, Article 7 of the DTA, Article 15, Article 7.Assessee, Article 5 of the treaty, Article 5(3)(k, Article 5, Article 5 of the DTA.35, Article 15, Article 15 of the DTA, Article The law, Article 15 of the DTA.This, Article 16, Article 15, Article 7 of DTA, the Domestic Law of the Contracting States, Tax Treaty, Article 7, Article 15, the IT Act, Article 12, ITR 99

CARDINAL: 1, three, 1, three, three, three, 2, two, two, 3, 3,16,243, three, 1996.4, 5, 6, two, 378, 121, 131, 9, 68, 17(3, 12, two, 296, 168/78, 345, 15, 861, Six, three, six, five, 18, 1, 125, 133, 840, 61, 176(3A, 176(4, 7(2, 7(3, 77, three, 230, 206, 9(1)(vii, 13, 228, 238, 202, 31, more than 25, three, two, 4, 5, 158, more than one, 181.37, 237, three, 17,60,275, three, two, 1, 1, 2., 1, 3, 42, one, 158, 5.49, 15, two, 20, one, 74, 128, 225, 3, 190, 191, seven, 1, three, three, one, 238, three, three, 1,48,089.08, three, 1,86,927.77, 1,86,927,77, 97,20,244

GPE: Assessee, the United Kingdom, UK, Assessee, India, India, Australia.2, London, Mumbai, UK, UK, UK, India, India, UK, India, United Kingdom of 1993, India, the United Kingdom, India, India, India, India, India, India, India, India, services", India, Australia, Bundesfinanzhof, Switzerland, Switzerland, Bundesfinanzhof, assessee, India, India, India, India, assessee, India, India, India, India, India, India, India, India, India, India, India, India, assessee, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, assessee, India, India, India, India, India, India, India, Art, XYZ, UK, India, India, Assessee, question.34, India, India, India, India, India, Assessee, India, Assessee, India, India, India, India, India, Assessee, India, India, India, India, India, India, India, India, India, India, India, XYZ, India, India, India, India, Assessee, India, character.54, India, assessee, India, India, India, India, India, India, India, India, Hong Kong, Singapore, London, Hong Kong, Singapore, London, Hong Kong, Hong Kong, India, Hong Kong, Hong Kong, India, India, India, Steffen, India, India, India, India, India, India, India, India, India, India, USA, India, India, India, India, India, India, India, UK, UK, India, UK

ORG: Solicitors, Bhadiavati Power Station Project, M/s Ispat Industries Ltd., GEC Alathom Group, M/s Electricite de France, Vizag Power Project, M/s National Power, Rawa Oil, M/s Ispat Industries, Bhadravati Power Station Project, Vizag Power, AO, Vide Clause 3, M/s Nippon Denro Ispat Ltd., M/s, Ispat Alloys Ltd., M/s Electricite de France, M/s General Electric Company, M/s Bhadravati Power Station Project, inter alia, the Investor Group, Project, Project, Project, Financial Close, Project, DTA, Avoidance of Double Taxation, State, DTA, CIT, SC, DTA, State, State, DTA, Sections 5, DTA, the Double Taxation Avoidance Agreement, DTA, DTA, DTA, DTA, DTA, DTA, DTA, DTA, DTA, Double Taxation Conventions and, H, Court, Court, the Germany-Switzerland Treaty, AOP, p, State, The OECD Committee of Fiscal Affairs, State, DTA, TDS, Vizag Power Project and M/s. Rawa Oil, M/s Ispat Industries Limited, M/s Bhadravati Power Station Project and M/s Vizag Power Project, DTA, IRC, Hang Seng Bank Ltd., CIT v. Toshoku Ltd., SC, Hon'ble Supreme Court, DTA, DTA, DTA, State, the Contracting State, DTA, AO, CIT, Hon'ble High Court, Hon'ble High Court, Nalinikant Ambalal Mody v., SC, Sections 44AB, DTA, DTA, Reliance, apex Court, CIT, SC, the Authority for Advance Ruling, Steffen Robertson &amp, Kirsten Consulting Engineers &, GVK Industries Ltd., CIT, ITR, AP, DTA, DTA, Ispat Industries Limited, the Authority for Advance Ruling, AAR, the Hon'ble Delhi High Court, CIT, P) Ltd., Hon'ble High Court, AO, M.K. Pandit, Departmental Representative, Department, M/s. Bhadravati Power Station Project, Nursing Home, M/s.Bhadravati Power Station Project, the Contracting State, Klaus Vogel, State, Departmental Representative, Learned Departmental Representative, Departmental Representative, CIT v.Sterling Foods, SC, Vizag Power Project and M/s.Ravva Oil, M/s. Bhadravati Power Station Project, IRC, Hang Seng Bank Ltd., Departmental Representative, Reliance, Robertson &amp, Kirsten Consulting Engineers &, Scientists v. CIT, AO, a Contracting State, State, State, State, State, State, State, Bouvier, Law Dictionary, the Random House Dictionary, superior--, DTA, State, Bhadravati Power Station Project, DTA, expert'equips, CIT, CIT, ITR, AIR 55, CIT, Upasana Hospital, ITR 848, Rent Control Legislation, the apex Court, All National Tax Systems, Domestic Tax, Bhadravati Power Station Project, Court, IRC, Hang Seng Bank Ltd., Privy Council, Hang Seng Bank Ltd., the Hang Seng Bank Ltd., Hang Seng Bank Ltd., Toshoku Ltd., Court, Robertson &, Kirsten Consulting Engineers &, Authority for Advance Ruling, Authority for Advance Ruling, DTAA, AAR, Vizag Power Project, Rawa Oil, AO, AO, AO, AO, AO, AO, AO, AO, AO

WORK_OF_ART: English Legal Advisors, E.T. 364, the Book of Klaus Vogel on

DATE: the relevant year, May, 1997, 1961, 31st March, 1998, less than 90 days, the year ended 31st March, 30th May, 1995, 25th Jan., 1993, 23rd Nov., 1981, 90 days, fiscal year, less than 90 days, 90 days, more than 90 days, fiscal year, the period of, 90 days, The days, 1980, 1981, the days, days, 34, 36, 1890, 1932, days, the fiscal year, 12 months, the fiscal year, 1st April to 31st March, twelve-month, Jan., 1982, 1982, 1982, 1971, 25th March, 1997, the days, 90 days, 90 days, 90 days, days, days, days, common days Number of days, days, days 17, 1991, 1980, 1961, 1982, 1966, calendar year, 1st March, 1957, the years 1958, 1959, 1922, an accounting year, 1922, 1970, 1998, 1997, 1999, 1993, 1014, para 5, year, more than 90 days, more than 90 days, the 12 months, fiscal year, earlier period of, 12 months, days, 1999, 30th May, 1995, 1991, 40, 90 days, fiscal year, days, the subsequent year, more than 90 days, fiscal year, the common days, the days, 20 days, one fiscal year, 400 days, more than 365 days, a year, these days, modern days, 1969, 1981, 1997, 56, 1995, 30th May, 1995, 24 months, 1961, 1999

ORDINAL: 5th, 14th, first, first, fourth, fourth, fourth, third

PERSON: 88,64,695, Shri Dastur's, Shri Dastur, Addl, Sumt Art Silk, K.P. Varghese v. ITO, Shri Dastur, days.10, Shri Dastur, Reference, Philip Baker, Philip Baker, Bundesfinanzhof, Domestic Law, Domestic Law, Shri Dastur, Reference, Shri Dastur, Prem Bhai Parekh, Art, Industrial Engg, Shri Sudhir Chandra, Bill, P. Ramanatha Aiyar, P. Vadamalayan v., V.K. Ramachandran, S. Mohan Lal v. R.Kondiah, J.S.Raphel, K.L. Regina, Joseph, XYZ, Ravva, Vizag

NORP: Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, German, Indian, Scientists, Indian, Greek, Indian, Indian, American, Indian, Indian, Swedish, American, Swedish, American

MONEY: 5 per cent, 51 per cent

LANGUAGE: English, English, English, English

TIME: hourly

EVENT: the English Partnership Act, Black's Law, English Partnership Act

LOC: Expln

PRODUCT: Article, 727