Avoid - Judgment Search Results

Sheraton International Inc. Vs. Deputy Director of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2007)293ITR68(Delhi)

..... prior to the coming into force of the double taxation avoidance agreement dtaa between india and usa w e f 1st april 1991 ..... of royalty given in article 12 3 of the indo american dtaa this issue assumes significance firstly because the authorities below have held ..... be considered simultaneously 71 as per article 12 1 of the dtaa between india and america royalties and fees for included services arising .....

Western Union Financial Services Vs. Additional Director of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2007)104ITD40(Delhi)

..... was no tax liability either under the it act or under the dtaa 13 the arguments of mr rajnish kumar the learned cit ..... a notification for implementation of the terms of a double taxation avoidance agreement when that happens the provisions of such an agreement with ..... the central government and the government of a foreign country for avoidance of double taxation as envisaged under section 90 to the .....

In Re: Imt Labs (India) P. Ltd.

Court: Authority for Advance Rulings

..... are covered under article 7 of the double taxation avoidance agreement dtaa with usa which is not chargeable to tax in ..... royalties as used in article 12 of the double taxation avoidance agreement further the technical and consultancy services being rendered by ..... services and taxable under article 12 of the double taxation avoidance agreement the said payments cannot therefore be treated as business .....

Herbalife International India Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)101ITD450(Delhi)

..... this appeal other than the applicability of article 26 3 of dtaa between india usa is subject matter for consideration if applicability ..... mutual agreement procedure provided under article 27 of india usa dtaa 22 keeping in mind the aforesaid background of the case ..... states to modify this provision in bilateral conventions to avoid its use for tax avoidance purposes 26 as already observed by us the .....

Uasc/Csl Ltd. Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... company incorporated in mauritius claimed 100 dit relief as per indo mauritius double taxation avoidance agreement dtaa for short tax residency certificate issued by the tax authorities of mauritius was filed ..... assessing officer and confirmed by the commissioner appeals mainly relying upon article 8 1 of dtaa between the contracting states india and mauritius wherein it speaks of the place of .....

Chohung Bank Vs. Deputy Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... been several developments on the interpretation of the non discrimination article of the double tax avoidance agreements dtaas signed by india and to override the favourable rulings given by the judiciary ..... be available under certain circumstances however such provisions do not appear in the india mauritius dtaa the supreme court held that in absence of provisions similar to those contained in india .....

In Re: Imt Labs (India) (P) Ltd.

Court: Authority for Advance Rulings

syed shah mohammed quadri j chairman a s narang and a sinha members income tax act 1961 sections 4 7...

Sonata Information Technology Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2006)103ITD324(Bang.)

..... profits of the non resident taxable only under article 7 of respective double taxation avoidance agreements dtaa if there was a permanent establishment in india of the non residents in india ..... the provisions of dtaas these are legal aid in interpretation of provisions of double taxation avoidance agreements entered into by two sovereign countries the interpretation placed in model commentary in .....

Deputy Commissioner of Income Tax Vs. Panamsat International Systems

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2006)103TTJ(Delhi)861

..... process in the satellite transponder and constituted royalty under the act as well as the dtaa the quantification of the income is also challenged without prejudice 11 here some clarification is ..... preliminary point was raised by him that under principles of delegated legislation the double taxation avoidance agreement entered into under section 90 of the it act cannot exceed the limits laid down .....

Uop Llc Vs. Additional Director of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2007)108ITD186(Delhi)

..... agent within the meaning of article 5 4 of the indo american dtaa and since none of these three elements was present in the ..... was taxable in india as per article 12 6 of the dtaa whereas the profit from sale of equipment directly to the indian ..... the contracts between the different entities belonging to uop group apparently to avoid pe issue was reflected therein and the same therefore seems to .....