Avoidance - Judgment Search Results

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 .....

Minor Prahlad Ugardas Patel Oral Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)53TTJ(Ahd.)115

..... various other provisions of it act in such multiple and large number of taxable entities mitigation avoidance reduction the learned counsel was requested to furnish the details about tax liability if the ..... the observations of shah j and similar observations made elsewhere the evil consequences of tax avoidance are manifold first there is substantial loss of much needed public revenue particularly in .....

In Re: Advance Ruling No. P-9 of

Court: Authority for Advance Rulings

Reported in: (1996)220ITR377AAR

..... dividends and capital gains in the light of the provisions contained in the double taxation avoidance agreement dtaa between mauritius and india discussed below a paragraphs 1 and 2 of article 10 ..... both the countries under paragraph 1 far from rendering the application of the double taxation avoidance agreement difficult or infructuous actually activates the provisions of paragraph 2 or 3 secondly .....

Mannesmann Demag A.G. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1995)53ITD533(Delhi)

..... india on business profits was attracted only if the permanent establishment as defined in the avoidance of double taxation agreement were maintained in india assessee had disclosed the amount received as ..... of the assessee company the assessing officer was conscious of the amendments made in the avoidance of double taxation agreement between india and federal republic of germany the assessing officer .....

Morse Vs. Republican Party of VA.

Court: US Supreme Court

..... extend to persons who publish nonpersonalized investment advice such as periodic market commentarythereby avoiding the question whether congress could constitutionally require such persons to register lowe ..... government demonstrates a sufficiently important interest and employs means closely drawn to avoid unnecessary abridgment of associational freedoms buckley supra at 25 though justice stevens .....

In Re: P. No. 18 of 1995

Court: Authority for Advance Rulings

Reported in: (1999)238ITR575AAR

..... applicant it is necessary to refer to certain relevant provisions of the agreement for avoidance of double taxation dtaa between india and australia which has become effective since december 30 1991 articles ..... 5 1 and 2 of the agreement for avoidance of double taxation define the expression permanent establishment for the purposes of the agreement as .....

Seminole Tribe of FlA. Vs. Florida

Court: US Supreme Court

..... already have found the clear statement rule satisfied and that finding renders the preference for avoiding a constitutional question inapplicable 58 turn now to consider whether the act was passed ..... fundamental flaw of the criticism is its failure to recognize that both the doctrine requiring avoidance of constitutional questions and principles of federalism require us always to apply the clear .....

Gutierrez De Martinez Vs. Lamagno

Court: US Supreme Court

..... the presumption favoring judicial review and the tradition of court review of scope certifications while avoiding the anomalies that attend foreclosure of review pp 430 434 ginsburg j delivered the opinion ..... future case but even such an important canon of statutory construction as that favoring the avoidance of serious constitutional questions does not always carry the day in this case as described .....

Plaut Vs. Spendthrift Farm, Inc.

Court: US Supreme Court

..... risks of the very sort that our constitution s separation of powers prohibition seeks to avoid and because i can find no offsetting legislative safeguards that normally offer assurances that ..... quintessentially legislative they reflect congress fealty to the separation of powers and its intention to avoid the sort of ad hoc excesses the court rightly criticizes in colonial legislative practice in .....

Dr. Vinod NaraIn Vs. State of U.P. and ors.

Court: Allahabad

Reported in: 1996CriLJ1309

..... of the constitution 60 without discussing much on the subject to avoid bulk of the judgment we may observe that provisions of ..... law and also flouting of legal procedure everybody will try to avoid arrest and approach the high court an interference by the ..... not be proper to start with a presumption that prosecution always avoids arguing bail applications at the earliest they may have genuine .....