Avoid - Judgment Search Results

Modern Threads (India) Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (2000)243ITR60(JP.)

..... royalty under art 13 3 of the double taxation avoidance agreement dtaa between india and italy without appreciating that the consideration ..... cent as determined under the provisions of double tax avoidance agreement dtaa between india and italy the company preferred an appeal ..... agreement and art 13 3 of the double taxation avoidance agreement dtaa between india and italy held that payable amount is .....

In Re: Application No. P-16 of 1998

Court: Authority for Advance Rulings

Reported in: (1999)236ITR103AAR

..... that the additional taxation was contrary to the double taxation avoidance agreement dtaa between ceylon and the u k the privy council ..... down the manner in which double taxation has to be avoided article 26 seeks to prevent discrimination in taxation between nationals ..... legitimate limits to so interpret the municipal statute as to avoid confrontation with the comity of nations or the well established .....

Dieter Eberhard Gustav Von Der Vs. Commissioner of Income-tax

Court: Authority for Advance Rulings

Reported in: (1999)235ITR698AAR

..... that as per article 14 of the double taxation avoidance agreement dtaa between india and germany income derived by an individual ..... by the applicant were covered by article 16 of the dtaa since the applicant received commission consultancy charges reimbursement of various ..... services the words used in article 12 4 of the dtaa were managerial technical or consultancy nature and the professional services .....

Tata Iron and Steel Co. Ltd. Vs. Deputy Commissioner of Income Tax

Court: Mumbai

Reported in: (1998)62TTJ(Mumbai)17

..... 49 ctr tlt 351 2 the provisions of double taxation avoidance agreement dtaa prior to the amendment notified on 26th aug 1985 did ..... deal of functional flexibility it is noticeable that a treaty of dtaa is not laid before parliament unlike legislation framed under other ..... executive authority is subordinate to the terms and conditions of the dtaa it cannot be given retrospective effect unless it is so .....

Tata Iron and Steel Co. Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1999)69ITD292(Mum.)

..... dt 26th august 1985 2 the provisions of double taxation avoidance agreement dtaa prior to the amendment notified on 26th august 1985 did ..... deal of functional flexibility it is noticeable that a treaty of dtaa is not laid before parliament unlike legislation framed under other ..... authority is subordinate to the terms and conditions of the dtaa it cannot be given retrospective effect unless it is so .....

Faragher Vs. Boca Raton

Court: US Supreme Court

..... to take advantage of any preventive or corrective opportunities provided by the employer or to avoid harm otherwise while proof that an employer had promulgated an antiharassment policy with complaint ..... take advantage of any preventive or corrective opportunities provided by the employer or to avoid harm otherwise while proof that an employer had promulgated an antiharassment policy with complaint .....

Advance Ruling P. No. 14 of 1997, in Re

Court: Delhi

Reported in: [1998]234ITR335(Delhi)

..... the object of introduction of section 115ja a number of companies with huge profits were avoiding payment of tax by adjusting their profits against various allowances which are permitted under the ..... the object of introduction of section 115ja a number of companies with huge profits were avoiding payment of tax by adjusting their profits against various allowances which are permitted under the .....

Commissioner of Income-tax, West Bengal-ii Vs. M/S. Shekhawati Rajputa ...

Court: Kolkata

Reported in: (1998)3CALLT464(HC),[1999]236ITR950(Cal)

..... considering the share transactions in question thus no ease of tax avoidance is established as far as the assessee company is concerned ..... sale and purchase rate no case of diversion of income or avoidance of tax could be established the question why same shares were ..... kanoria tried to claim toss in their respective assessment for tax avoidance assessee company wanted to help its chairman mr kanoria to .....

State of Maharashtra Vs. Vithalrao Ganpatrao Warhade

Court: Supreme Court of India

Reported in: AIR1999SC239; JT1998(7)SC177; 1998(5)SCALE603; (1998)8SCC284; [1998]Supp2SCR323

..... to section 4 there could be no question of any intention to avoid or defeat the object of the amending act 1972 before the farther ..... relates to assuming an intention on the date of the transfers of avoiding or defeating the object of the amending act 1972 and it does ..... the transfers of these lands in the crucial period was intended to avoid or defeat the object of the amending act 1972 10 2 whether .....

Assistant Commissioner of Income Vs. Mehta Soap Factory

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1999)65TTJ(Pune.)770

..... stock to determine the nature of device adopted by the assessee to avoid tax and should not lay undue emphasis on the language of ..... of the law then it cannot be considered as colourable device to avoid payment of tax the rival submissions of the parties the material ..... is whether there was any colourable device adopted by the assessee to avoid the payment of tax in our opinion the colourable device is .....