Judgment Search Results Home > Cases Phrase: aircraft amendment act 2007 section 12 amendment of section 11 Court: authority for advance rulings Page 1 of about 46 results (0.089 seconds)

One Stop Airline Mro Support Vs. Commissioner of Customs

Court : Authority for Advance Rulings

Reported in : (2008)(126)ECC216

..... be exempt from payment of additional custom duty under section 3(1) of customs tariff act read with entry no. 54b of notfn. no. 6/2006-ce dated march 1, 2002 (as amended) notifications no. 19/2007-ce dated 7.3.2007? this question and other similar questions have been slightly recast by giving reference to section ..... contained in the preceding condition no. 101. 'operator', according to the said definition, means "a person, organization or enterprise engaged in or offering to engage in aircraft operation". thus, an operator cannot be equated to a third party importer like the applicant, the departmental representative contends. we find no substance in this contention. the ..... pool would be exempt from payment of additional customs duty under entry 54b of notification number 6/2006-ce dated march 1, 2006 (as amended)? the importation of aircraft components/spare parts for storing the same in a 'regional pool' pursuant to the contracts entered into with the airline companies in india which .....

Gearbulk Ag Vs. Director of Income-tax (international Taxtion) Bangalo ...

Court : Authority for Advance Rulings

..... treaty). the agreement was entered into on 29th december, 1994 and it was notified under section 90 of the income tax act on 21st april, 1995. the dtaa was amended in 2001 and after amendment, another notification was issued by the central govt. under section 90 on 7th february, 2001. as in many other treaties, ..... on the united nations model convention which explains the rationale of the provision reserving the right of taxation to the country of residence in respect of aircraft and shipping operations. the following passage in unmc commentary has been referred to: the exemption from tax in the source country of foreign enterprises engaged ..... contracts, the applicant enters into further contracts with port agents, brokers and stevedores. the applicant only undertakes transportation of cargo. 2.2. during the financial years 2007-08 and 2008-09, the applicant entered into a shipping contract with usl, shipping fze ( dubai charterer) for transportation of cargo from indian ports to china. .....

In Re: Cargo Community Network

Court : Authority for Advance Rulings

..... of hearing of the application on september 27, 2006, mr. s. ramesh, learned counsel for the applicant, sought and was granted permission to amend the question. following is the amended question: whether the payment made by the indian subscriber to the cargo community network private limited at singapore, for providing a password to access and ..... arrive at the economics of transporting the cargo to the desired destination. the cargo space availability for booking cargo can be checked only for a specified aircraft of specified airlines. the agent can book the cargo by choosing a specified airline and submitting the details asked for in the booking sheet like airway ..... fee, system connect fee and helpdesk support charges cannot be treated as royalty or fees for technical services either under the double taxation avoidance agreement or the act.12. during the course of oral hearing on september 27, 2006, and in the subsequent written submissions filed on november 13, 2006, it has been .....

In Re: R and B Falcon (A) Pty Ltd.

Court : Authority for Advance Rulings

Reported in : (2007)289ITR369AAR

..... the answer to question no. 104 in the said circular shows that it is not liable to fbt and that subsequently section 115wb(3) of the act was amended by finance act, 2006 to exclude from the operation of fbt any free or subsidized transportation facility provided by the employer to his employees for journeys by the employees from ..... to point.... conveyance - the action of carrying or transporting; a means of transport.... transport - carry (people or goods) from one place to another by means of vehicle, aircraft or ship....7. in the model convention on income and capital issued by oecd term 'residence' is explained in the context of the tie-breaker rule. it is stated " ..... , the following purposes, namely- the following clause (q) shall be inserted after clause (p) in sub-section (2) of section 115wb by the finance act, 2006 w.e.f. 1st april, 2007: (3) for the purposes of sub-section (1), the privilege, service, facility or amenity does not include perquisites in respect of which tax is paid .....

M/S.Rural Electrification Corporation Ltd. Vs. Commissioner of Income ...

Court : Authority for Advance Rulings

..... have the meaning assigned to it as in section 80-1a of the act. later on by the finance act, 1997, it was amended to the effect that infrastructure facility shall have the meaning assigned to it as in section 10(23g) of the act (since omitted by the finance act, 2007 w.e.f. 1.4.2007). in line with the policy of simplification, the finance ..... act 1999 w.e.f. 1.4.2000 dispensed with the requirement of the ..... to the special reserve. (iii) the loan or advance given should be in the nature of long-term finance as defined in the section. (clause (iv) substituted by the companies (amendment) act, 2000 (53 of 2000), s. 3 (w.e.f. 13.12.2000), prior to its substitution it stood as under: (iv) public company means a company which is not .....

Lhoist India Private Limited Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Reported in : (2007)(123)ECC358

..... from the purview of chapter 25 on account of the note in that chapter referred to above. the first schedule of the central excise tariff act 1985 has undergone several amendments in the past with changes in chapter notes and in the descriptions of headings. the applicant claims that though the judgments cited were given in ..... excise duty.8.1 the judgment of the supreme court pertains to demands for duty for the period 1985 to '89. the central excise tariff has undergone substantial amendments since then. chapter head 25.05 and the relevant note in chapter 25 during 1986-89 read as follows : mineral substances, not elsewhere specified (including clay, ..... covers "hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides." 5. in the course of the hearing on 17.7.2007, the applicant has referred to the definition of "impurities" in the explanatory notes (volume i, page 261 third edition) on chapter 28 of the harmonized commodity .....

Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Reported in : (2007)(208)ELT578AAR

..... flat in sidco industrial area, jammu which is a notified area within the meaning of notification no. 56/2002-ce dated 14.11.2002, as amended, which was issued under the section 5a of the ce act. among the ingredients of indian mouth freshener which the applicant proposes to manufacture, the following constitute the main raw materials: the applicant has also obtained ..... % (levied under first schedule to the tariff act), national calamity contingent duty (nccd) @ 23% (levied under the finance act, 2001), additional duty (aed) @ 5.5% (levied under finance act, 2005) and education cess (ec) @ 2% of aggregate of all duties (levied under finance(no. 2) act, 2004). notification no. 56/2002-ce dated 14.11.02 as amended exempts 'duty of excise' levied under the .....

Mr. Mustaq Ahmed Mustafa Gold Mart Vs. Director of Income-tax (interna ...

Court : Authority for Advance Rulings

..... by or on behalf of the assessee within the meaning of section 4(1) (a) of the indian income-tax (amendment) act, 1939 ? section 5(2) of the present act corresponds to section 4(1) of the 1922 act. the discussion is found in the following passage: we think that this question is most easily disposed of on the ground ..... were purchased systematically and habitually through an established agency having special skill and competency and such activity amounted to operation as contemplated by section 42(3) of the act. the ultimate conclusion was that it was reasonable to attribute a portion of the profits to such purchases in british india. so also, it was held in ..... already pending for adjudication before the assessing authority. the contention of the revenue was rejected and the application was allowed under section 245r (2) of the i.t.act and thereafter taken up for hearing on merits. 3. the following questions (as recast by the applicant) were framed at the time of admitting the application: (1 .....

M/S. Sumitomo Mitsui Construction Co. Ltd., Vs. Director of Income-tax ...

Court : Authority for Advance Rulings

..... of 10% will be applicable, while making it clear that the said rate will be applicable only for the assessment year 2008-09 onwards but not 2007-08. now that the applicant has amended the question by substituting the year 2008-09, there is no point of dispute between the applicant and the revenue. 8. the question is therefore ..... in the written submission filed on dt 17th november 2009, this was again made clear. the applicant sought for substitution of the assessment year 2007-08 with the assessment year 2008-09 (financial year 2007-08). this amendment has been permitted. 5. the relevant part of art.12 of the dtaa between india and japan reads thus: article 12. 1. royalties ..... of tax payable on royalty at 10% and the protocol was notified by the central govt. under section 90 of the income-tax act, 1961 on 19th july, 2006. the applicant contends that in view of the amendment, the tax liable to be paid on the gross amount should be @ 10% instead of 20%. accordingly, the applicant seeks the .....

M/S.Rural Electrification Corporation Ltd. Vs. Commissioner of Income ...

Court : Authority for Advance Rulings

..... and this in itself is sufficient to entitle the applicant to avail the deduction under section 36(1)(viii). it is further submitted that the amendment which was effected by the finance act, 1997 making the maintenance of reserve mandatory, cannot be construed as clarificatory in nature. 13. we find it difficult to accept the contention of ..... provision which is otherwise clear. we have, therefore, no hesitation in rejecting the contention advanced on behalf of the revenue. 14. it is well-settled that an amending provision is regarded as clarificatory or declaratory when the same is introduced to clear the doubts or ambiguity as regards its meaning in order to avoid unintended consequences. ..... 19. the income tax appellate tribunal (i.t.a.t.) chandigarh bench in the case of delhi financial corporation vs. jcit, a.y. 1997-98, reported in [2007] 13 sot 170 observed as under:- at bare perusal of section 36(1)(viii), as extracted above, itself shows that the amount of deduction is not to exceed 40 .....