Avoidance - Judgment Search Results

income Tax Officer Vs. Voest Alpine

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1998)67ITD219Cal

..... not subject to tax in india as per double taxation avoidance agreement dtaa and hence there was no scope for applicability of the ..... the assessee had no income taxable in india because provisions of dtaa between india and austria exempt the payment in question from ..... and came to the conclusion that the relevant provisions of the dtaa between india and austria overrode the provision of tax laws .....

income Tax Officer Vs. Voest Alpine Industrieanlagenbau

Court : Kolkata

Reported in : (1998)62TTJ(Cal)384

..... not subject to tax in india as per double taxation avoidance agreement dtaa and hence there was no scope for applicability of the ..... the assessee had no income taxable in india because provisions of dtaa between india and austria exempt the payment in question from ..... and came to the conclusion that the relevant provisions of the dtaa between india and austria overrode the provision of tax laws .....

Dljmb Mauritius Investment Vs. Commissioner of Income-tax

Court : Authority for Advance Rulings

Reported in : (1997)228ITR268AAR

..... dollars since the applicant is a resident of mauritius and there is a double taxation avoidance agreement dtaa in force between india and mauritius the applicant expects to be entitled to benefits ..... of its well developed low cost financial services sector and also its favourable double taxation avoidance treaty with india it was therefore decided to organise the applicant there 11 reliance is .....

Brown and Root Inc. Vs. Commissioner of Income-tax

Court : Authority for Advance Rulings

Reported in : (1999)237ITR156AAR

..... november 30 1996 to january 7 1997 3 an agreement for avoidance of double taxation exists between india and the united states ..... should be determined in accordance with the provisions of the applicable dtaa 6 according to the applicant the work was mainly carried ..... and constituted permanent establishment under article 5 2 f of the dtaa 9 during the arguments before the authority learned senior counsel .....

Tvm Ltd. Vs. Commissioner of Income-tax

Court : Authority for Advance Rulings

Reported in : (1999)237ITR230AAR

..... of advertisement time advertisement time sales proceeds 2 2 for the avoidance of doubt tvm may in its discretion refuse acceptance of ..... tvm this paragraph is based on the principle that for the dtaa purposes a corporation cannot be treated as a permanent establishment of ..... in this application relates to a transaction that is designed to avoid income tax 28 before proceeding to record the authority s .....

In Re: P. No. 28 of 1999

Court : Authority for Advance Rulings

Reported in : (2000)242ITR208AAR

..... usa mou regarding the interpretation of the various clauses of the dtaa with respect to paragraph 4 of article 12 the said ..... legislation the authority is here concerned with a definition in the dtaa and that definition has to be interpreted on its own language ..... technical or consultancy services of the expression included services in the dtaa ab is in need of services call them managerial or technical .....

Horizontal Drilling Vs. Commissioner of Income-tax

Court : Authority for Advance Rulings

Reported in : (1999)237ITR142AAR

..... 7 1 read with article 5 of the double taxation avoidance agreement dtaa between india and france the income tax officer however took ..... or consultancy nature within the meaning of article 13 of the dtaa article 13 being out of the picture it is contended ..... applicant counsel submits that the definition of technical services under the dtaa should be read as covering payments made for services rendered .....

R. Gandhi and anr. Vs. Union of India (Uoi) Rep. by the Ministry of La ...

Court : Chennai

Reported in : 1997(3)CTC255

..... while making the impugned legislation possibility of incidental encroachment or overlapping could not altogether be avoided the encroachment said to have been made by the impugned legislation is relatable to ..... the chief justice and ar lakshmanan j on account of two factors viz 1 to avoid multiplicity of proceedings and 2 constitutionality of the impugned legislation being challenged thereafter the .....

Sardar Harvinder Singh Sehgal and ors. Vs. Assistant Commissioner of I ...

Court : Guwahati

Reported in : (1998)144CTR(Gau)626

..... j and similar observations made elsewhere the evil consequences of tax avoidance are manifold first there is substantial loss of much needed public ..... by the statute but whether the transaction is a device to avoid tax and whether the transaction is such that the judicial process ..... sanction to the amalgamation of companies as it would lead to avoidance of tax it is neither fair nor desirable to expect .....

Timmons Vs. TwIn Cities Area New Party

Court : US Supreme Court

..... on constitutionally protected rights the court of appeals acknowledged minnesota s interests in avoiding voter confusion and overcrowded ballots preventing party splintering and disruptions of the two ..... the candidate of its choice is justified by the state s interests in avoiding voter confusion preventing ballot clutter and manipulation encouraging candidate competition and minimizing intraparty .....