Avoidance - Judgment Search Results

Raymond Limited Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)86ITD791(Mum.)

..... his submissions regarding the other alternative ground viz the applicability of the double tax avoidance agreement dtaa with united kindom to which we will refer presently mr dastur s point was ..... where managerial services are defined to include professional services in article 15 3 of the dtaa with uk professional services are defined to include independent activities of physicians surgeons lawyers .....

Vijay Ship Breaking Corpn. Vs. Deputy Cit

Court: Income Tax Appellate Tribunal ITAT Rajkot

Reported in: (2002)76TTJ(Rajkot.)169

..... was not applicable because of the operation of double taxation avoidance agreements dtaa entered into by india with the countries which were ..... of purchase price gets strengthened from the provisions of dtaa also the dtaa with singapore and u k with which we are ..... guaranteeing repayment with interest thus the term interest under the dtaa is meant to be interest earned on government securities bonds .....

Sahara Airlines Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2002)83ITD11(Delhi)

..... enters into force whichever enters into force later proceeding further it was submitted that the dtaa with usa was signed after the date specified in the above clause and accordingly it ..... same for the ambit of taxation either under the it act or under the provisions of dtaa with germany accordingly the contention of the assessee that payment was for purchase was rejected .....

Vijay Ship Breaking Corpn. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Rajkot

Reported in: (2003)86ITD497(Rajkot.)

..... regarded as arising out of indebtedness or not because as per the relevant double taxation avoidance agreement dtaa interest was chargeable to tax in india only if it was found arising out ..... sarda was that section 195 was not applicable because of the operation of double taxation avoidance agreements dtaa entered into by india with the countries which were concerned in the present transactions .....

Graphite India Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2003)86ITD384(Kol.)

..... personal services under article 15 of indo us double taxation avoidance agreement dtaa as a corollary to this proposition the assessee has also ..... of expression independent personal services in article 15 of indo us dtaa it was also submitted that since neither mr rusinko had a ..... personal services within meaning of article 15 of the indo us dtaa and of course in support of revenue s contention that the .....

Festo Corp. Vs. Shoketsu Kinzoku Kogyo Kabushiki Co.

Court: US Supreme Court

..... litigation between competitors suits that a rule of literalism might avoid these concerns with the doctrine of equivalents however are not ..... application for the patent were it otherwise the inventor might avoid the pto s gatekeeping role and seek to recapture in ..... subject matter surrendered by the narrowing amendment the complete bar avoids this inquiry by establishing a per se rule but that .....

Timken India Ltd. Vs. Commissioner of Income-tax and ors.

Court: Kolkata

Reported in: [2002]256ITR460(Cal)

..... republic of india and the united states as regards double taxation avoidance agreement in short the dtaa the double taxation avoidance agreement was executed between these two countries on september 18 1990 ..... admittedly in this case this was delivered in may 1991 after the double taxation avoidance agreement came into force under the convention between the two governments the said agreement .....

Smt. Aruna A. Bhat Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2002)81ITD218(Pune.)

..... that there was a systematic plan right from the beginning to avoid tax and various agreements entered into including the partnership deed was ..... was held that creation of partnership was with a view to avoid tax on capital gains and therefore such transaction can be ignored ..... of development in the land into money with a view to avoid tax on capital gains however considering the provisions of hindu .....

Deputy Commissioner of Income Tax Vs. I.T.C. Ltd.

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2003)85ITD162Cal

..... provisions are more beneficial to the assessee in other words provisions of the double taxation avoidance agreements override the provisions of the act to the extent such provisions are more ..... expression enterprise and effect of somewhat competing provision contained in article xiv of the aforesaid dtaa 13 although model tax conventions frequently use the expression enterprise none of the model tax .....

Harris Vs. United States

Court: US Supreme Court

..... a statute is susceptible of two constructions the court must adopt the one that avoids grave and doubtful constitutional questions plays no role here the constitutional principle that petitioner ..... offense interpretation to which these considerations point however petitioner invokes the canon of constitutional avoidance under that doctrine when a statute is susceptible of two constructions by one of .....