Avoidance - Judgment Search Results

Modern Threads (i) Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1999)69ITD115(JP.)

..... of royalty under article 13 3 of the double taxation avoidance agreement dtaa between india and italy without appreciating that the consideration ..... 20 as determined under the provisions of direct tax avoidance agreement dtaa between india and italy the company preferred an appeal ..... as per article 13 3 of the double taxation avoidance agreement dtaa applicable in reference to the general tax law and .....

In Re: Cyril Eugene Pereira

Court: Authority for Advance Rulings

Reported in: (1999)239ITR650AAR

..... from a non existent burden of double taxation under the double taxation avoidance agreement the double taxation avoidance agreement is meant only for the benefit of taxpayers who are liable ..... next question raised is why elaborate provisions have been made in the double taxation avoidance agreement in respect of persons carrying on independent personal services dependent personal services director .....

Niraj Petrochemicals Ltd. Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Hyderabad

..... the foreign company in india and that even under the provisions of the double taxation avoidance agreement dtaa also the price paid for the basic engineering cannot be treated as fees for ..... the engineering services described in the collaboration agreement and after considering the provisions of the dtaa particularly art viia entered into between india and west germany held as follows since so .....

In Re: P. No. 30 of 1999

Court: Authority for Advance Rulings

Reported in: (1999)238ITR296AAR

..... the provisions of paragraph 4 b of article 12 of the dtaa contained in the memorandum of understanding concerning royalties and fees ..... for included services appended to the dtaa it was also submitted that the payments in question were ..... of the nature defined therein however article 12 of the dtaa between india and the usa defines royalties and fees for .....

State of Andhra Pradesh Vs. Vatsavyi Kumara Venkata Krishna Verma

Court: Supreme Court of India

Reported in: AIR1999SC745; 1999(3)ALT39(SC); JT1999(1)SC87; 1999(1)SCALE79; (1999)2SCC297; [1999]1SCR1

..... transactions were not effected in anticipation of and with a view to avoiding or defeating the objects of the act relating to declaration of ..... held that these transactions were not effected with a view to avoiding the operation of the act and therefore they were not taken ..... were entered into in anticipation of and with a view to avoiding and defeating the provisions of the act as held by the .....

Rajendran Vs. T.K. Ramadoss Naidu and anr.

Court: Chennai

Reported in: (1999)3MLJ451

..... repudiation it is thus seen from the passages above that the avoidance or repudiation by a minor whatever be its form renders the ..... had voluntarily affirmed the alienation which is valid till it is avoided on the date when the deed of affirmation or consent was ..... sale if follows that the plaintiff having affirmed the alienation cannot avoid the same by instituting the present suit 32 for all the .....

Bki/Ham V. O. F. C/O Arthur Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

..... based on the provisions of the india netherlands double tax avoidance agreement dtaa the appellant claimed it as non taxable and had filed ..... in india in accordance with the provisions of the india netherlands dtaa 13 we have gone through the record the written submissions made ..... fiscal evasion with respect to taxes on income and on capital dtaa on 21st january 1989 after the notification by both the .....

Olmstead Vs. L. C.

Court: US Supreme Court

..... called the reasonable modifications regulation requires public entities to make reasonable modifications to avoid discrimination on the basis of disability but does not require measures that would ..... based on disability prohibited by title ii and 2 qualifying their obligation to avoid unjustified isolation of individuals with disabilities states can resist modifications that would fundamentally .....

Commissioner of Income-tax Vs. M. Ct. Muthiah Chettiar Family Trust an ...

Court: Chennai

Reported in: [2000]245ITR400(Mad)

..... whether or not the taxpayer has formed the subjective motive of avoiding tax 20 we are of the opinion the asses see trust ..... further the argument that the view we have taken would encourage tax avoidance by the public trust permitting the trust to hand over the ..... lords in the above decision made a distinction between tax avoidance and tax mitigation schemes and the relevant passage reads as under .....

Commissioner of Income Tax Vs. M.Ct. Muthiah Chettiar Family Trust and ...

Court: Chennai

Reported in: (2000)162CTR(Mad)63

..... course whether or not the taxpayer has formed the subjective motive of avoiding tax we are of the opinion the assessee trust by filing the ..... further the argument that the view we have taken would encourage tax avoidance by the public trust permitting the trust to hand over the accumulated ..... in the view of the legislature it is not a tax avoidance it is not possible for the court to hold that it will .....