Avoidance - Judgment Search Results

the Commissioner of Income Tax, Delhi ???Iv Vs. Shiv Raj Gupta

Court : Delhi

..... analysis 61 before coming to indo mauritius double taxation avoidance agreement dtaa we need to clear the doubts raised on behalf ..... of tax planning be it tax mitigation acceptable tax avoidance abusive tax avoidance or tax evasion tax planning being common to all ..... a principle of statutory interpretation rather than an overarching anti avoidance doctrine imposed upon tax laws the ramsay approach is .....

Chohung Bank Vs. Deputy Director of Income-tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2006)102ITD45(Mum.)

..... assessee company relied upon article 25 of the double tax avoidance agreement dtaa between india and korea the assessing officer considered the ..... by the comparison of section 90 of the it act with dtaa that dtaa will also prevail over the finance act which is ..... legitimate limits to so interpret the municipal statute as to avoid confrontation with the comity of nations or the well established .....

In Re: Advance Ruling P. No. 13 of

Court : Authority for Advance Rulings

Reported in : (1997)228ITR487AAR

..... the language of paragraph 3 of article 5 of the dtaa this question however proceeds on an erroneous approach to the ..... concept of permanent establishment under the dtaa its relevance arises in that under article 7 the business ..... and administrative expenses where such relaxation is permitted by subsequent dtaa agreements entered into by either of the two countries this .....

Assessing Officer Circle (international Taxation) 2(2)(2) New Delhi Vs ...

Court : Supreme Court of India

..... dtaas with netherlands and switzerland is that the relevant mfn clause in the india switzerland dtaa originally 13 required initiation of negotiation to apply the beneficial provision agreed with other ..... the understanding of the dutch authorities under netherlands law to give effect to a dtaa parliamentary approval under article 91 of the netherlands constitution is required the process is .....

Engineering Analysis Centre Of Excellence Private Limited Vs. The Comm ...

Court : Supreme Court of India

..... 2002 after applying article 12 3 of the double taxation avoidance agreement dtaa between india and usa and upon applying section 9 1 ..... in particular on article 30 of the india usa dtaa that the dtaa s provisions in these cases would not apply at ..... for non taxation or reduced taxation through tax evasion or avoidance including through treaty shopping arrangements aimed at obtaining reliefs provided .....

Hj (iran) (Fc) and Another (Appellant) Vs. Secretary of State for the ...

Court : UK Supreme Court

..... cease to be persecution for the purposes of the convention because the harm can be avoided by taking avoiding action within the country of origin i am inclined to think that this proposition ..... only real reason for an applicant behaving discreetly would be his perfectly natural wish to avoid harming his relationships with his family friends and colleagues the convention does not afford protection .....

Comptroller of Income Tax Vs. Aqq and Another

Court : Singapore Supreme Court

..... the corporate restructuring and financing arrangement were not commercial transactions under which any tax avoidance or reduction was merely incidental by reference to aqq s real object to the ..... elias cj and anderson j considered that the specific statutory provision and general anti avoidance provision should not be seen as potentially conflicting but should be purposively and contextually .....

Director of Income Tax Vs. Infrasoft Ltd.

Court : Delhi

..... country 103 according to klaus vogel double taxation convention establishes an independent mechanism to avoid double taxation through restriction of tax claims in areas where overlapping tax claims are ..... the commentary of klaus vogel that double taxation convention establishes an independent mechanism to avoid double taxation through restriction of tax claims in areas where overlapping tax claims are .....

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 .....

The Commissioner of Income Tax-Ii vs.mitsubishi Corporation India Pvt ...

Court : Delhi

..... as per the ao insofar as the double taxation avoidance agreement 10 hereafter dtaa between india and japan is concerned the ao concluded ..... of mi cannot invoke the non discrimination clause under any dtaa respondent assessee s submissions 24 mr syali learned senior advocate ..... the non discrimination rule under article 26 3 of the dtaa this court in herbalife hc interpreted the expression same 33 .....