Judgment Search Results Home > Cases Phrase: aircraft amendment act 2007 section 14 amendment of section 11b Court: authority for advance rulings Page 1 of about 3 results (0.050 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 .....