Avoidance - Judgment Search Results

M/S Wipro Limited Vs. The Deputy Commissioner of Income Tax

Court: Karnataka

..... the memorandum explaining provisions in the finance bill 2003 reads as follows double taxation avoidance agreements extending the scope to include agreements for developing mutual trade and investment ..... this would give rise to harsh consequences and impair economic development in order to avoid such an anomalous and incongruous situation the governments of different countries enter into bilateral .....

M/s Flipkart Internet Private Limited Vs. The Deputy Commissioner Of I ...

Court: Karnataka

..... source 811 it is also submitted that indo us double taxation avoidance agreement dtaa for brevity would be of relevance as double taxation at ..... act will have to give way to the provisions of dtaa when dtaa is more beneficial to the assessee it is in this ..... excellence private limited v commissioner of income tax another5 provisions of dtaa insofar as it is more beneficial to the assessee would prevail .....

High Court of Karnataka Vs. Sri Jai Chaitanya Dasa @ Jayanarayana K

Court: Karnataka

..... that iskcon bangalore are blackmailers who adopt scurrilous methods for avoiding the bench and that devotees should be beware of ..... touchstone of our contempt power the third principle is to avoid confusion between personal protection of a libeled judge and prevention ..... reported in ilr2011kar2437 held as under 40 one has to avoid confusion between personal protection of a libelled judge and prevention .....

High Court of Karnataka, Bangalore rep. by Registrar General Vs. Jai C ...

Court: Karnataka

..... that iskcon bangalore are blackmailers who adopt scurrilous methods for avoiding the bench and that devotees should be beware of them ..... touchstone of our contempt power the third principle is to avoid confusion between personal protection of a libeled judge and prevention ..... that iskcon bangalore are blackmailers who adopt scurrilous methods for avoiding the bench and that devotees should be beware of .....

The Pr. Commissioner of Income Tax Vs. M/S. Chamundi Winery and Distil ...

Court: Karnataka

..... 48 137 payment of income tax in the hands of the respondent assessee cannot be avoided ix regarding the allowability of the said distributable surplus paid by the respondent assessee chamundi0 ..... 137 er550again discussed elaborately the transactions which have no commercial business purpose apart from the avoidance of a liability to tax and the propositions in this regard emanating from the ramsay .....

Smt H Kumari Vs. B C Sridhara

Court: Karnataka

..... the insurer against either the insured or the third parties to avoid its liability towards the insured the insurer has to prove ..... the relevant time iv insurance companies however with a view to avoid their liability must not only establish the available defence s raised ..... during the relevant period the insurer would not be allowed to avoid its liability towards the insured unless the said breach or .....

The Director Of Income-tax Vs. M/s Sasken Communication

Court: Karnataka

..... the recipients in usa as provided under article 16 of the dtaa between indian and usa iii whether the assessing officer as well ..... kevin koenig were only sham transactions entered into between the parties to avoid tax which was not appreciated by the tribunal factual background 2 ..... of fact it is further submitted that the provisions of 14 dtaa would override the provisions of the act in a matter of .....

The Commissioner of Income Tax and Another Vs. M/S Infosys Technologie ...

Court: Karnataka

..... should rework the credit in respect of canadian and thailand tax claimed under double taxation avoidance agreement dtaa without specifying the error in the original order sought to be revised and how ..... assessing authority had consciously allowed the deductions as claimed under the relevant articles of the avoidance agreements with the two countries it was definitely not open to the commissioner in .....

Jindal Vijayanagar Steels Ltd., Now Known as Jsw Steel Ltd. Rep. by It ...

Court: Karnataka

Reported in: 2009(4)KCCR2566(D.B)

..... undisputedly very deleterious activity for preserving and conserving forest mining activity should be totally avoided in forest areas e conserving forest can also achieve the object of conserving the ..... principle assumed that science could provide policymakers with the information and means necessary to avoid encroaching upon the capacity of the environment to assimilate impacts and it presumed that .....

Y.D. Nanje Gowda Vs. Union of India and anr.

Court: Karnataka

Reported in: ILR1985KAR955; [1985]152ITR618(KAR); [1985]152ITR618(Karn)

..... justice of indian to examine and suggest legal and administrative measures for countering evasion and avoidance of direct taxes in the country vide chapter i introduction of direct taxes enquiry committee ..... recognised that the present system of tax treatment of hindu undivided families has encouraged tax avoidance it is my view that the unintended tax benefits currently available to hindu undivided .....