Rolls Royce Plc Vs. Dy. Director of Income-tax

Decided On : Oct-26-2007

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: Section 9, article 5 of the Double Taxation Avoidance Agreement, article 7 of the, Rule 10, Section 147, Article 5(1, Section 234A, Section 148, Section 148, Section 133A, Section 147, Section 133 A., Section 147, Article 5 of Indo-UK, Rule 10, Article 7(4, Section 147, Section 9(1)(i, Section 5(2, Section 9(1)(1, Article 5 of Indo-UK, Section 133A i.e., Section 147, Section 133A., Section 147, Section 139 of the Act, Section 147, Section 9(1)(i, Article 5(4, Article 5(1, Article 5(2)(f, Article 5(2)(f, Section 147, Article 5(1, Article 5(2)(f, Article 5(2)(f, Article 5(4, Article 5(1, Article 7(3, Article 7 of, Section 92C(4, Section 148, Section 147, Section 147/148, Section 139, Section 147, Section 147, Section 9(1)(i, Section 5, Section 5(2, Explanation 1, Section 5(2, Section 9(1)(i, The Finance Act, Section 9(1, Section 42, Section 42, Section 4, Section 42(1, Section 42, Section 9(1)(i, Article 5(1, Article 5(3, Article 5 of the Indo UK DTAA, Article 13, Article 10, Article 5(1, Article 5(1, Article 5(1, Article 5(3, Article 5(3, Article 5(4, Article 5(4, Article (4, Article 5, Article 5(1, Section 9, Explanation 1, Article 7 of the Indo UK DTAA, Article 7 of Indo UK, Article shall, Article 7, Article 7, Article 7, Rule 10, Section 234A

CARDINAL: 1, 5(4, 234B, 282/Del/2005, 1, 2, 3, 4, 7.1, 23, 41, 781, 17, at least two, 5(4)(c, 106, 95, 1, 2, 3, 2, 4, 3, 5, 4, 236, two, 56, 20, 73, 283, 291, 4, 5(4, 1., 1, 3, 4, 5, 5., 6., one, three, 5(2, 5(4, 1)(i, 1 to 4, 1., 2., 1, 3., 1, 4., 1, 2, 18, 472

PERSON: CIT(A)-XXIX, Levy, Shri Devendra Shankar, Ganga Saran, Shri Srivastava, Vikas Srivastava, Shri Srivastava, Shri Srivastava, DR Shri Shankar, Shri Shankar, Tim Jones, Tim Jones, Tim Jones, Hardy, RR Plc, Mc Gummy, RR Plc, Shri Shankar, Prateek, Ajit Tosar, Tim Jones, Shri Shankar, Tim Jones, Prakeek Dabral, Tim Jones, Clifford Chance, Shri Shankar, Question Nos, C.R Mahapatra, Tim Jones, Prateek Dabral, L.R. Morgan, Ajit Thosar, Thosar, Ajit Thosar, Ms Usha, L.M. Morgan, Tim Jones, Tim Jones, Prateek Dabral, Prateek Dabral, Vanes, Prateek, Prateek Dabral, L.M.Morgan, Prateek, Ms Usha, Tim Jones, Ajit Thosar, Ahmed Bhai

GPE: New Delhi, United Kingdom, UK, India, India, India, India, UK, India, UK, India, India, India, India, India, India, India, India, 5(2)(c, India, UK, India, India, India, India, India, Asstt, India, India, India, India, India, India, India, India, India, India, Counsel, India, India, India, India, India, India, India, India, India, India, UK, India, India, India, India, India, India, India.11, India, India, India, India, India, India, India, India, India, India, India, UK, India, India, India, India, India.13, India, India, India, India, assessee, assessee, MD, India, UK, India, India, UK, India, India, MD, India, UK, India, India, India, India, India, UK, India, India, India, MD, MD, India, India, India, India, India, assessee, India, India, India, India, United Kingdom, Nokia, India, India, India, India, UK, India, India, India, India, India, India, India, India, Counsel, India, India, India, India, India, India, India, India, India, India, India, India, India, Asstt, India, India, India, Asstt, PD, UK, India, India, Asstt, India, India, India, India, India, India, India, India, India, New Delhi, India, India, Paragraph, India, India, India, India, India, UK, Delhi, India, India, India, India, India, India, India, UK, India, India, India, India, India, MD, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India, India

DATE: 27.2.2007.2, 1962, years 1997-98 to 2000-01, years 2002-03, 2003, Years 1997-98 to 2000-01, Years 2002-03, 2003-04, all these years, all the years, Years 1997-98 to 2000-01, year 2001-02, Year 2001-02, 19.4.2005, 1962, year 1997-98 to 2000-01, 2001-02, 29.3.2004, 9.1.2006, year 2001-02, year 2002-03, year 2001-02, all these years, four years, 19.4.2005, the first four years, Years 1997-98, 1998-99, 1999-2000, 2000-01, AY 2001-02, the last two years, AY 2002- 03, 2003-04, Years 1997-98, 1998-99, 1999-2000, 2000-01, Year 2001-02, these four years, years 2002-03, 2003-04, first four years, 1969, 23.7.1969, Para 6, year 2001-02, year, 1979, Year 2001-02, 2003, 1st April, 2004 i.e., Year 2004-05, Year 2004-05, the years, the previous year, daily, year 2001-02, 2006, year 1997-98, 1998- 99, 1999-2000, 2000-01, all the years, more than six months, six months, more than 90 days, twelve-month, days, twelve-month, 25.10.04, Para 3, 1962

ORG: Rolls Royce Private Ltd Company, AO, Indian Customers, Indian Navy, Indian Air force, AO, DTAA, M/s Rolls Royce India Limited, AO, AO, DTAA, AO, Asstt, Asstt, PE, the Double Taxation Avoidance Agreement, AO, PE, PE, Asstt, RRIL, Asstt, PE, Tribunal, Tribunal, Tribunal, AO, RRIL, PE, PE, CIT, Learned Counsel, Tribunal, Asstt, Reliance, AO, AO, Sons, ITO, AO, PE, RRIL, AO, Tribunal, Learned Counsel, Asstt, AO, RRIL, PE, AO, RRIL, PE, Asstt, Asstt, RRIL, RRIL, RRIL, India.10, DTAA, AO, RRIL, PE, Indo-UK Treaty, PE, RRIL, PE, Treaty, RRIL, RRIL, PE, PE, PE, PE, PE, RRIL, RRIL, PE, RRIL, RRIL, RRIL, PE, CBDT, RRIL, Carborandum Co., CIT 108 ITR 335, Reliance, Annamaiai Timber Trust and Co., CIT, ITR, AO, CIT, Defence, Tribunal, Tribunal, AO, AO, AO, RRIL, RRIL, RRIL, AO, RRIL, PE, RRIL, RRIL, PE, RRIL, RRIL, PE, RRIL, Rolls Royce Plc, Rolls Royce Plc, Rolls Royce, Rolls Royce Plc, Personnel Department for RR Plc, Rolls Royce Plc, RRIL, RRPlc, Indian Air Force, RRPLC, RRIL, IAF, IAF, RRIL, Ministry of Defence like Defence, Joint, RRIL, IAF, RRIL, PE, Tribunal, PE, RRIL, Tribunal, PE, DTAA, AO, DTAA, Defence, Reliance, Tribunal, Tribunal, ITD 269, the Transfer Pricing Officer, RRIL, RRIL, RRIL, RRIL, RRIL, RRPLC, AO, DTAA, PE, RRIL, PE, AO, AO, AO, AO, AO, Tribunal, Asstt, Hon'ble Supreme Court, Raymond Woollen Mills Ltd., ITR, Act.18, Asstt, un, Hon'ble Supreme Court, CIT, R.D. Agarwal &amp, Co., ITR, Bombay High Court, Blue Star Engineering Co., CIT, ITR, R.D.Aggarwal and Co., RRIL, inter alia, Rolls-Royce International, Rolls-Royce India, Indian Ministers) Organization, India Media Relations:, Rolls-Royce Compiling, Rolls-Royce, the Rolls-Royce International Affairs, Rolls-Royce Identifying, Indian Government, Rolls-Royce, Rolls-Royce, India Coordinating, Rolls-Royce, Rolls-Royce, Tribunal, JS &amp, Air Systems, RRIL, Defence Division, International, Prateek Dabral, Indian Air Force, RRIL, RRIL, AO, RRIL, PE, PE, Royalties, State, State, State, State, State, State, Contracting State, State, State, State, RRIL, RRIL, RRIL, RRIL, State, RRIL, PE, Tribunal, Asstt Year 2001-02, Tribunal, Tribunal, RRIL, Navy, RRIL, RRIL, RRIL, RRIL, RRIL, RRIL, GM, Defence (Aerospace, Rolls-Royce India Ltd, Rolls-Royce India Ltd., Defence (Aerospace, the Government of India, Ministry of Defence i.e. Indian Army, Navy Aviation, Air Force, the MD Rolls-Royce India Ltd, the Rolls Royce Defence (Aerospace, Air Shows, Seminars, Conferences, Customer, RRDA, RRDA, RFQ, MOD, Rolls-Royce, MOD, MOD, Rolls-Royce, RRDA, the Indian Army, Naval Aviation and Air Force, Indian Air Force, Indian Navy, Indian Army, RRIL, RRIL, Air Force, RRIL, GM, Defence Division, RRIL, RRIL, RRIL, RRIL, RRIL, b &amp, RRIL, RRIL, RRIL, RRIL, RRIL, the Rolls Royce Plc, RR plc, the Rolls Royce Plc, Group, the Rolls Royce Group, Rolls Royce Group, RRIL, RRIL, Rolls Royce Plc, GM, PE, PE, State, State, Contracting State, PE, State, PE, PE, PE, PE, State, PE, PE, PE, PE, PE, PE, PE, State, PE, AO, AO, Hon'ble Supreme Court, CIT, Umar Bhai &amp, ITR, State, State, Research and Development, PE, AO

NORP: Indian, Indian, Indian, Indian, Indian, Indian, Indian, Hon'ble, Indian, Liaising, Indian, Indian, Indian, Indian

PERCENT: 100%, 75%, 75%, 75%, as high as 75%, 14.51%, as high as 75%, more than 10%, more than 10%, more than 10%, 10.8%, 100%, 10.8%, 75%, 20%, 14.5%, only 100%, 5.1-6%, 50%, 15%, 35%, 75%

TIME: These minutes, the minutes, the four minutes, the minutes

PRODUCT: Article, Circular, Para 4(c, GMs

EVENT: the Articles 5

ORDINAL: firstly, first, first, first, first, firstly, firstly, first, first, second

WORK_OF_ART: Rolls Royce and, Explanations to Clause, Shri Prateek

MONEY: 10 per cent

FAC: DLF Centre