Judgment Search Results Home > Cases Phrase: aircraft amendment act 2007 section 14 amendment of section 11b Page 6 of about 351 results (0.111 seconds)

Commissioner of Income Tax Vs. Siemens Aktiongesellschaft

Court : Mumbai

Reported in : (2008)220CTR(Bom)425; [2009]310ITR320(Bom); [2009]177TAXMAN81(Bom)

..... by way of technical fees and (3) reimbursement of expenses, are taxable in india considering the provisions of section 9 of the it act as amended w.e.f. 1st june, 1976.18. the finance act, 2007 has inserted the explanation to section 9(1) with retrospective effect from 1st june, 1976. the supreme court in ishikawqjma-harima ..... in the form of rents, royalties, interests, dividends, management charges, remuneration for labour or personal services or income from the operation of ships or aircraft but shall include rents or royalties in respect of cinematographic films. a reading of this article may prima facie indicate that only royalties from cinematographic films form ..... the foreign government or company with technical knowledge, plans, a licence and facilities for the interchange of staff to enable them to manufacture specified types of aircraft engines. the agreements were for various periods. the question was whether in computing the company's profits or gains, the lump sums paid to it .....

S. Abdul Salam and Others Vs. Union of India Represented by Its Secret ...

Court : Kerala

..... the 'children of a lesser god', with regard to the eligibility to obtain the statutory compensation payable under the carriage by air act 1972, as amended by the carriage by air (amendment) act, 2009 (act 28 of 2009) incorporating the relevant provisions under the iii schedule in conformity with the montreal convention adopted on 28.05.1999, is ..... of the 'third schedule' by both the sides, which stipulates that notwithstanding anything contained in any other law for the time being in force, where the aircraft accident results in death or injury of passengers, liability is cast upon the carrier to make 'advance payments' without delay to the persons entitled for meeting their ..... , the second respondent, jet airways, travel agents association of india, travel agents federation of india and the air cargo agents association of india on 31.08.2007. it was after hearing the version of all concerned, that the report was finalized by the committee. pursuant to further steps, the bill was piloted by .....

Bhushan Industrial Co. (P.) Ltd. Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (1983)3ITD198(Chd.)

..... provisions of this clause shall apply to the assessee for that subsequent assessment year and for every assessment year thereafter : clause (vi) was inserted by the direct taxes (amendment) act, 1974, with effect from 1-4-1975. we have not reproduced in this order the second proviso, etc., as we do not consider it material for the determination of ..... of a sum by way of investment allowance equal to twenty-five per cent of the actual cost of the ship, aircraft, machinery or plant to the assessee : provided that no deduction shall be allowed under this section in respect of- (a) any machinery or plant installed in any ..... subject to the provisions of this section, be allowed a deduction, in respect of the previous year in which the ship or aircraft was acquired or the machinery or plant was installed or, if the ship, aircraft, machinery or plant is first put to use in the immediately succeeding previous year, then, in respect of that previous year, .....

Micoperi S.P.A. Milano Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2002)82ITD369(Mum.)

..... is to give effect to that meaning. the sixth principle of interpretation is that due consideration must be given to the law as it stood before the amendment and the purpose of enactment, the remedy, if any, defect that existed before the enactment.13. according to the above principles of interpretation, the first is ..... helicopter services. in the above case, the non-resident company derived profits and gains from the business of exploration etc., of mineral oils or operation of aircrafts. the company entered into a contract with c, another non-resident company to provide helicopter services to facilitate the operation of a joint venture project of ..... m/s hhi on account of mobilisation/demobilisation activities and insurance connected therewith from the gross receipts while computing the taxable income under section 44bb of the it act. the learned cit(a) has failed to appreciate that the d.b. crawler barge have ultimately been brought to locations within the continental shelf/exclusive .....

British Airways Plc. Vs. Union of India and ors

Court : Supreme Court of India

Reported in : AIR2002SC391; 94(2001)DLT662(SC); 2001(78)ECC468; 2002(139)ELT6(SC); JT2001(9)SC544; 2001(8)SCALE73; (2002)2SCC95

..... the carrier as the owner and the carrier cannot be deemed to be an agent of the person incharge of the conveyance under section 148 of the act.2. it appears that the aircrafts of the appellants unloaded their cargo at the indira gandhi international airport, delhi. they were issued show cause notices alleging that some of the packages airlifted ..... penalties and confiscations which may be incurred in respect of that matter.'8. it may be noticed that sub-section (2) of section 148 was incorporated by way of an amendment. the objects and reasons for its incorporation were notified in gazette of india on 14.12.1962, part-ii, s.2, ext., p.368 as under:'clause 148. ..... appellants carrier.11. it is found from the record that the mechanism of unloading and accounting of the cargo prevalent at the airport is that on arrival of the aircraft the carrier airlines are not unloading the package and accounting the same airway bill wise as manifested in the cargo manifest. they bring out cargo in pallets and .....

Secretary, Ministry of Information and Broadcasting, Govt. of India an ...

Court : Supreme Court of India

Reported in : AIR1995SC1236; JT1995(2)SC110; 1995(1)SCALE539; (1995)2SCC161; [1995]1SCR1036

..... not any other radio/tv services.india:though several countries have enacted laws on the subject of broadcasting, india has not. the indian telegraph act, enacted in 1885 (as amended from time to time) is the only enactment relevant in this behalf. clause (1) of section 3 defines the expression 'telegraph' in ..... such restrictions and conditions as it thinks fit. the establishment, maintenance and working -(a) of wireless telegraphs on ships within indian territorial waters and on aircraft within or above india, or india territorial waters, and(b) of telegraphs other than wireless telegraphs within any part of india.(2) the central government ..... have also grown apace. portions of the spectrum must be reserved for vital uses unconnected with human communication, such as radio-navigational aids used by aircraft and vessels. conflicts have even emerged between such vital functions as defense preparedness and experimentation in methods of averting midair collisions through radio warning devices. .....

Ethopian Airlines Vs. Federal Chemical Works Ltd.

Court : Delhi

Reported in : AIR2005Delhi158; 114(2004)DLT549

..... and 19, these articles do not impose any liability on the carrier's agent. unlike in the case of the carrier, there is no special regime in the amended convention or the act which imposes a 'no-fault' type of liability on the carrier's agent for loss arising out of an international air carriage. the basis of the carrier's agent ..... one sidhu, who was a passenger of a scheduled international flight operated by british airlines, which left london on 1.8.1990 for malaysia via kuwait. on 2.8.1990 aircraft landed in kuwait for refueling and several hours after iraqi forces had begun to invade kuwait at the commencement of the gulf war. an action was brought by said sidhu ..... of the death or wounding of a passenger or any other bodily injury by a passenger, if the accident which caused the damage so sustained took place on board the aircraft or in the course of any of the operations of embarking or disembarking.18.(1) the carrier is liable for damage sustained in the event of the destruction or loss .....

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. .....

Indian Airlines Vs. Angelique International Limited and Anr

Court : Delhi

..... second schedule, being the provisions of the amended convention relating to the rights and liabilities of carriers, passengers, consignors, consignees and other ..... and other persons, shall subject to the provisions of this act, have the force of law in india in relation to any carriage by air to which those rules apply, irrespective of the nationality of the aircraft performing the carriage. 11. similarly, section 4(1) of the act reads as under: 4. application of amended convention to india (1) the rules contained in the .....

Indian Oil Corporation Ltd. Vs. Additional Commissioner of Commercial ...

Court : Karnataka

Reported in : [1998]111STC107(Kar)

..... the learned counsel for the appellant.8. learned counsel secondly contended that legislature itself treated methanol mixture from april 1, 1992 as petroleum product by amending schedule to the act and it is no more a motor spirit. when it is a petroleum product it cannot be a motor spirit. so even earlier to april 1 ..... directly used as a fuel, even if used indirectly to facilitate the better and effective use of the fuel and proper functioning of the engine of the aircraft it can be treated as a fuel.10. in this regard it is important to refer meaning of the 'fuel' as given in mc. graw hill ..... ordinarily used directly or indirectly to provide reasonably efficient fuel for automotive or stationery internal combustion engines. methanol mixture is directly injected into the combustion chamber of aircraft during take-off for power augmentation. if the substance is used ordinarily directly or indirectly to provide reasonably efficient fuel for automotive or stationery internal combustion engines .....