Avoid - Judgment Search Results

Shiv Prasad Vs. Xiith Addl. District Judge, Varanasi and Others

Court: Allahabad

Reported in: 2001(2)AWC1637

b k rathi j 1 the property in dispute is house no sa 1 133 mohalla pandeypur khajur city and...

Deputy Commissioner of Income Tax Vs. Itc Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2002)82ITD239(Kol.)

..... from the general principles of taxation applicable to the contracting states otherwise the double taxation avoidance agreement will have no meaning at all 6 we will therefore firstly examine taxability ..... other contracting state through a permanent establishment situated therein art 5 3 of this dtaa provides that a permanent establishment will inter alia include a installation or assembly project .....

Assistant Commissioner of Income Vs. Hewlett Packard Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

..... decisions referred to by the ao were under different circumstances wherein restricted definition under the dtaa agreement was not in question again the payment involved in a lump sum payment for ..... and conditions in our considered view indian and italian governments entered into an agreement for avoiding the double taxation in both the countries therefore provisions of section 90 are also overriding .....

British Airways Plc. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2002)80ITD90(Delhi)

..... course of the hearing and he further placed reliance on various commentaries pertaining to dtaa agreements and conventions pertaining to international air traffic and lastly the following reported judgments ..... airlines would like to have critical spares parts available at down route locations to avoid excessive disruption to schedules if aircraft defects arise spare parts are expensive and airlines .....

The Income Tax Officer, T.D.S. - Vs. Raj Television Network Ltd.,

Court: Income Tax Appellate Tribunal ITAT Chennai

..... where a specific provision is made in the double taxation avoidance agreement that provisions will prevail over the general provisions contained ..... the income tax act 1961 in fact the double taxation avoidance agreements which have been entered into by the central government ..... revenue we may observe here that the assessee could have avoided these entire legal exercises if it would have challenged the .....

Deputy Commissioner of Income Tax Vs. General Electric Co. Plc.

Court: Kolkata

Reported in: (2001)71TTJ(Cal)973

..... society it was further pleaded that in view of art 13 of the double taxation avoidance agreement dtaa between india and netherlands capital gains arising on account of said transfer were exempt ..... transfer of shares the learned authorised representative further submitted that the provisions of indo netherlands dtaa are not applicable in the present case and therefore the provisions of the income tax .....

Bombay Burmah Trading Corpn. Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)82ITD531(Mum.)

..... income by relying on art 7 of the double taxation avoidance agreement dtaa between india and tanzania ao referred to article 7 2 ..... perused the material on record we have also perused the dtaa between india and tanzania for immediate reference we reproduce below ..... issue without further delay so that finality is attained thereby avoiding unnecessary litigation it is also directed that while deciding the .....

Nisshinbo Industries Inc. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Madras

Reported in: (2002)83ITD748(Chennai)

..... fees is exempt in the light of the double taxation avoidance agreement dtaa for short between india and japan it is entitled ..... appellant company raised an additional ground of appeal claiming that dtaa is applicable and that the entire income is free from ..... appellant company including appreciation of the various terms contained in dtaa like territory he also referred to the collaboration agreement that .....

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

Court: Income Tax Appellate Tribunal ITAT Mumbai

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

..... articles 5 1 and 5 2 of the direct tax avoidance agreement dtaa between india and italy thus the ao held that the ..... specific on this issue which reads as follows where double taxation avoidance agreement provides for a particular mode of computation of income ..... representative however contended that where there is no conflict between the dtaa and the it act the it act would have preference because of .....

Zadvydas Vs. Davis

Court: US Supreme Court

..... such as harm threatening mental illness outweighs the individual s constitutionally protected interest in avoiding physical restraint kansas v hendricks 521 u s 346 356 1997 the proceedings ..... a congressional intent to authorize indefinite perhaps permanent detention consequently interpreting the statute to avoid a serious constitutional threat we conclude that once removal is no longer reasonably .....