Avoidance - Judgment Search Results

In Re: Advance Ruling P. No. 10 of

Court: Authority for Advance Rulings

Reported in: (1997)224ITR473AAR

..... business in india as contemplated under article 5 1 of the india mauritius double taxation avoidance agreement dtaa 2 undertake any activity or open any place of business as contemplated under article ..... the provision and render it impracticable and unworkable such an interpretation he urges should be avoided in support of this contention he relied on certain decisions of the supreme court .....

Bush Vs. Vera

Court: US Supreme Court

..... are not permissible even if they necessarily result from a state s attempt to avoid fragmenting political subdivisions by drawing congressional district lines along existing political subdivision boundaries ..... with the fundamental structure of this scheme the court had numerous means to avoid permitting an unconstitutionally composed legislature to assume power and seeing the reservation of .....

Shaw Vs. Hunt

Court: US Supreme Court

..... my judgment if a state s new plan successfully avoids the potential litigation entirely there is no reason why it ..... majorities 948 finally north carolina s chosen means of avoiding liability will impose none of the burdens on third parties ..... dissent incorrectly reads miller as demonstrating that although states may avoid strict scrutiny by complying with traditional districting principles they .....

Assistant Commissioner of Income Vs. Snia Fibre Spa (Snia Fibre Spa V.

Court: Income Tax Appellate Tribunal ITAT Delhi

..... fact represented royalty under the definition as contained in the dtaa between india and italy according to the learned authorised representative ..... the consideration for such user will be royalty under the dtaa shri agarwal submitted that the definition does not include the ..... purchase the consideration for the transfer is not royalty under dtaa even though it would be royalty under the it act according .....

In Re: Advance Ruling A. No. P-11 of

Court: Authority for Advance Rulings

Reported in: (1997)228ITR55AAR

..... in accepting the contention of the applicant that the specific provisions of the agreement for avoidance of double taxation should override the general provisions of the income tax act 1961 because ..... profits therefrom would have been chargeable to tax in india but for the agreement for avoidance of double taxation 7 for the reasons discussed above the authority pronounces the following ruling .....

In Re: P. No. 22 of 1996

Court: Authority for Advance Rulings

Reported in: (1999)238ITR99AAR

..... is hence taxable 14 the statutory provisions being clear what is the position under the dtaa as mentioned earlier the applicant s representative assumed and even conceded that the position would ..... right to use the property in question is exercised as far as possible double tax avoidance agreements should be interpreted consistently with the statutory provisions prevalent in the country unless the .....

Behrens Vs. Pelletier

Court: US Supreme Court

..... harm the conclusive determination requirement means that appellate review now is likely needed to avoid that harm the separability requirement means that review now will not likely force an ..... less settled that the government defendant s antidiscovery interest independent of his interest in avoiding trial is so important that it must be safeguarded by interlocutory appellate review finally .....

United States Vs. Winstar Corp.

Court: US Supreme Court

..... unless they satisfy the unmistakability doctrine the answer is obviously no because neither constitutional avoidance nor any apparent need to protect the government from the consequences of standard operations ..... was not public and general under horowitz if its predominant purpose or effect was avoidance of the government s contractual commitments the difficulty however of ascertaining the relative .....

Assistant Commissioner of Income Tax Vs. Snia Fibre Spa (Snia Fibre Sp ...

Court: Delhi

Reported in: (1996)55TTJ(Del)554

..... fact represented royalty under the definition as contained in the dtaa between india and italy according to the learned authorised representative ..... the consideration for such user will be royalty under the dtaa shri agarwal submitted that the definition does not include the ..... purchase the consideration for the transfer is not royalty under dtaa even though it would be royalty under the it act according .....

Ericsson Telephone Corporation Vs. Commissioner of Income-tax

Court: Authority for Advance Rulings

Reported in: (1997)224ITR203AAR

..... technical services within the meaning of india s double taxation avoidance agreement dtaa with sweden article 13 4 of which reads see 1989 ..... for technical services within the meaning of article 13 of the dtaa paragraph 3 does not take away this character of the ..... that whatever might be the position under article 13 of the dtaa the receipts by the applicant will not constitute fees for technical .....