infosys Technologies Ltd. Vs. the Joint Commissioner of

Decided On : Oct-28-2005

Court : Income Tax Appellate Tribunal ITAT

LAW: Section 263, Section 263, Section 143(3, Section 143(3, Article 23 of the, Section 143(3, Section 143(3, A.V. 94-95, Section 143(3, Section 154 and Section 263, Section 154, Section 155, Section 186, Section 154, Section 263, Section 154, Section 263, Section 263, Section 263, Section 263, Article 23(2, Article 23(3, Section 263, Section 263, Section 154, Section 154, Section 263, Section 263, Section 263.Further, Article 23 of the Treaty, Article, Article, Section 263, Article, Section 263, Section 263, Section 263, Section 154, Section 154, Section 263, Section 263, Section 263(1, Section 263, Section 156, the I.T. Act, Section 143(3, Section 143(3, Section 143, the IT Act, Section 143 of the Act, the Article of the DTAA.The, Section 263, Section 263, Section 154, Article 23 of the, Article of 23A. Therefore, Section 154.The, Section 154(page, Section 154, the Income Tax Act, Section 154(7, Section 154(7, Order Under Section 19(3, Income Tax Act, Section 263, the Income Tax Act, the Full Bench, Section 32 of the Act, Section 263, Circular 528, the Finance Act, the Finance Act, Section 263, Section 263.In, Section 263, Section 263, the I.T. Act, Section 263, Article 23 of the, Section 148, Section 263, Section 147, Section 263, Section 263, Section 143(3, Section 154, Section 154, Section 263, Section 19, Section 263, the Explanation to Section 263(1, Section 263(1, Section 263(2, Section 251, Section 35, Section 263 of the Act, Section 35, Agricultaral Income Tax Act, Section 263, Section 263, Under Section 35, Section 143(3, Section 263(2, Section 154, Section 263, Section 154, Section 263, Section 154, Section 263, Section 143(3)5 02.05.97 Application Under Section Asking, Order Under Section 154 Mistake, Section 263, Section 154, Section 154, Section 263, Section 23(2, Section 143(3, Section 263, Section 154, Section 263, Section 143(3, Notice Under Section 154 Proposing, Section 263, Section 263, Section 143(3, Section 154, Section 263, Section 263(1, Article 23

CARDINAL: 1, 20/2/2001, 6.12.2000, 31.1.2001, 27.2.97, 12,63,746/-, 31.3.99, 27.2.97, 31.3.99, 212, 639, 4, 212, 639, 31.3.1999, 11, 246, 26, us.3, 235, 161, 71, 263, 178, 446.The, 263, one, 263, More than one, more than one, one, six, more than one, one, 243, two, two, one, 88, 212, 528, 267, 29, 263, 263, 320, one, two, one, 2, two, 267, 29.The, two, 2.5.97, 156, two, 157, 531(Kar, 267, 83, 84-85, 11.11.91, 84-85, 16.10.95, two, 5, 1, 39.2, one, two, 267, 29, 233, 546, 213, 43, one, two, 263, 130, two, 148, 162, 162, 20.2.2001, 27.2.97, 6.4.2000, 17.4.2000, 263, 267, 29, 32, 1, 4, 2, 1, 35, 1, 2, 1, 27.2.97, 27.2.97, 6.4.2000, 17.4.2000, 18.12,897/-2, 143(1)(a)3, 1546, 30.9.97, 9, 31.3.99, 17.04.00, 263, 154, 162, 272, three, 246, 26, one, three, 31.3.99, 2).On, one, 64,469/-.3, 154, 21.04.00, 47,94,816/-, 15.02.01, 154, 162, 272, 58.As, 17.3.99, 3,19,65,440/-, 1,16,97,104/-, 6.4.2000, 17.4.2000, 21.4.2000, one, 203, 108, 160, 107, 263

ORG: CIT-III, CIT, Double Tax Avoidance Agreement, DTAA, DTAA, CIT, DTAA, AO, AO, DTAA, DTAA, the Commissioner (Appeals, DTAA, Hon'ble Supreme Court, Hind Wire Industries Ltd., CIT, the Supreme Court, Learned CIT, DTAA, AO, ITR, CIT, AO, DTA, DTAA, DTAA, ITO, Ker).For, AO, AO, CIT, CIT 130 Taxman, CIT, AO, AO, Bluedart Express Ltd., JCIT, TTJ, CIT, AO, AO, CIT, AO, CIT, CIT, ITR, CIT, Treaty, Treaty, CIT, Treaty, CIT, CIT, OECD, UN, AO, The Supreme Court, CIT, Malabar Industrial Co. Ltd., ITR, ITO, CIT, SC, Hind Wire Industries, ITR 436, CIT, The Supreme Court, The Supreme Court's, CBDT, CIT, Kalasa Tea Produce Co. Ltd., the Agricultural Income Tax Act, the Appellant Authorities, CIT, CIT, the CIT Under Section 263.If, AO, CIT, CIT, the Supreme Court, Sun Engineering, CIT, the Supreme Court, the Supreme Court, AO, AO, AO, ITO, the Appellate Authorities, ITO, the Appellate Authority, AO, AO, AO, Karnataka High Court, ITR, AO, AO, DTAA, DTAA, CIT, DTAA, AO, AO, the Supreme Court, the High Court, Tribunal, the High Court, Tribunal, CIT v. Mysore Iron and Steel Ltd., Bihar Road Transport Corporation, CIT, Kalasa Tea Produce Co. Ltd., AO, AO, AO, Court, Hindustan Aeronautics Ltd., Department, Assessing, Assessing, Assessing, High Courts, Assessing, Karnataka High Court's, the A.Y.1994-95 &amp, AO, DTAA, AO, CIT, South India Shipping Corporation, ITO, CIT, Emery Stone Manufacturing, ITR, the Assessing Authorities, the Hon'ble Supreme Court, Malabar Industrial Co. Ltd., CIT, revenue.4.3 Learned DR, CIT, AO, DTAA, AO, CIT, Mehsana Distt, Prod. Union, CIT, DTAA, DTAA, AO, DTAA, Bihar State Road Transport Corporation, CIT, Department, ITR, Commissioner(Appeals, AO, AO, Appellate, Karnataka Agricultural, Karnataka Agricultural Income-tax Act, the Agricultural Income Tax Officer, ITO, Joint, AO, Karnataka Agricultural Income-tax Act, Karnataka Agricultural Income-tax Act, Karnataka Agricultural Income-tax Act, AO, Hon, AO, Karnataka Agricultural Income-tax Act, Commissioner (Appeals, AO, CIT, AO, AO, AO, Hon'ble Supreme Court, Hind Wire Industrial Ltd., Credit for Canadian TDS, Infosys, Canadian Tax, Infosys, Canadian Tax, Infosys, is13 21.04.00 Infosys, TDS, Infosys, TDS, Infosys, AO, DTAA, Learned Counsel, the Commissioner of Income-tax(Appeals).The, CIT, ITR 114, Nicco Corporation Ltd., CIT, ITR, AO, AO, AO, AO, AO, AO, AO, the Delhi High Court, ITR, AO, AO, TDS, AO, the Double Taxation Avoidance, AO, AO, DTAA, AO, AO, DTAA, AO, AO, AO, Credit for Canadian TDS, TDS, Thailand TDS Rs, Infosys, Canadian Tax, TDS, Thailand TDS Rs, Infosys, Infosys, TDS, Infosys, TDS, TDS, Infosys, AO, DTAA, us.9.2 Learned Counsel, the Commissioner of Income-tax (Appeals, CIT, ITR 114, Nicco Corporation Ltd., CIT, ITR, Learned DR, Bell Northern Research, the Indo-Canadian Double Taxation Avoidance Agreement, Indo-Thailand, AO, AO, DTAA, AO, AO, DTAA, AO, AO, CIT, DTAA, CIT, Gabriel India Ltd., ITR, AO, CIT, Sakthi Charities, CTR, AO, AO, AO, AO, AO, DTAA, DTAA, AO, AO, AO, AO, CIT

PERSON: Bangalore, Shri Padam Khincha, Nilofer Hameed, Anr, Mum, Kanda Rice Mills, Assessing Officers, Shri Khincha, c., b., Tax, Kar, Bhaval Synthetics(India) Ltd., Hon'ble Karnataka High Court, Cem, Shri Khincha, 29.11.96 Return, Shri Khincha

ORDINAL: first, second, 2nd, 1st, first, second, first, firstly, first

GPE: Asst, India, Canada, Canada, Thailand, Canada, Thailand, Canada, Canada, Canada, Canada, Canada, Thailand, Thailand, Canada, Bhaval Synthetics, Jodhpur, India, Thailand, India, Canada, Canada, Thailand, India, Thailand, India, Canada, India, Canada, India, Thailand, India, DR, Canada, July4, A.Y., Karnataka, A.Y., Karnataka, Jodhpur, 31.3.99, 31.3.99, DR, A.O., Karnataka, Canada, Thailand, Canada, Thailand, Canada, Canada, Canada, Thailand, Canada, Thailand, Canada, Thailand, Canada, Thailand, Thailand, Canada, Canada, Thailand, Canada, Thailand, Canada, Thailand, Thailand, Thailand, Canada, Canada, Thailand, Canada, Canada, Canada, Thailand, Canada, Canada, India, Canada, Canada, India, Thailand, Thailand, Thailand, Thailand, Thailand, Thailand, Thailand, assessee, Thailand, Bombay, DR

DATE: Year 1994-95.Learned, four years, 1999, all the years, the years, 4 years, AY 94-95, more than two years, 16.12.1998, more than two years, two years, 1961, 1961, AY 1994-95, AY 1995-96, AY 1995-96, September 21, 1979, 1961, July 12, 1982, July, 1982, 1986, 2004, 31.05.1989, 1981-82, 82-83, these years, 25.07.1995, 1981-82, 1988, 1995, 1961, 2003, 2003, 1986, 114).5, AY 94-95, 1957, four years, 2 years, the financial year, two years, the financial year, 1544, 15414, AY 1996-97, 58, more than 2 years, the expiry of the year, 31.3.99, 1548, more than 2 years, the expiry of the year, the year ended 31.3.96, the year, the year ended 31.3.96, the year

FAC: Hon'ble Delhi High Court, Bihar State Road Transport Corporation, Bihar State Road Transport Corporation

PERCENT: ten percent, five percent, 29.11.95 Return

PRODUCT: 843, Representative, Intimation Under Full

NORP: Canadian, Canadian, Canadian, CANADIAN, Canadian, Canadian, Canadian, Canadian, Canadian, Canadian, Canadian, Canadian, CANADIAN, Canadian, Canadian, Canadian, Canadian, Canadian, Indian, Indian, Indian, Canadian, Canadian, Canadian, Canadian, Canadian, Hon'ble

WORK_OF_ART: Application Under Section Asking for Canadian

EVENT: AY 94-95.8, Thailand4 26.3.99 Assessment

QUANTITY: 64,469/-.5 06.04.00