Avoidance - Judgment Search Results

C.E.S.C. Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2003)87ITD653Cal

..... at source 20 per cent as per the double taxation avoidance agreement dtaa between india and uk as the payment made by the ..... of taxation applicable to the contracting states otherwise the double taxation avoidance agreement will have no meaning at all we will therefore ..... of the it act 1961 and also by a double taxation avoidance agreement the provisions of the double taxation advance agreement should .....

McConnell Vs. Federal Election Comm'n

Court: US Supreme Court

..... identified in buckley providing the electorate with information deterring actual corruption and avoiding its appearance and gathering data necessary to enforce more substantive electioneering restrictions ..... s disclosure requirements providing the electorate with information deterring actual corruption and avoiding any appearance thereof and gathering the data necessary to enforce more substantive .....

income Tax Officer Vs. Sinar Mas Pulp and Paper (India)

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)85TTJ(Delhi)794

..... which are dealt with separately in other articles of this dtaa then the provisions of those articles shall to be affected ..... have any permanent establishment in india as required under the relevant dtaa other issues like deductibility or otherwise of tax at source ..... action of the assessing officer inasmuch as under the provisions of dtaa the nature of the payment necessitated that tax be deducted .....

Mid East Port Folio Management Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)87ITD537(Mum.)

..... 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 ..... which includes the tribunal which deals exclusively with tax matters to the question of tax avoidance therefore without seriously entering into the complex question as to whether the observations amount .....

The Icici Ltd. Vs. Dy. Cit, Special Range 36

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... observations of shah j and similar observations made elsewhere the evil consequence of tax avoidance are manifold first there is substantial loss of much needed public revenue particularly in ..... income tax appellate tribunal which deals exclusively with tax matters to the question of tax avoidance therefore without seriously entering into the complex question as to whether the observations amount .....

Luxottica Group Spa, Ray Ban Vs. Securities and Exchange Board of Indi ...

Court: SEBI Securities and Exchange Board of India or Securities Appellate Tribunal SAT

Reported in: (2004)1CompLJ258SAT

..... necessary resolution passed the delay in getting the resolution passed is obviously a subterfuge to avoid the provisions of 1997 regulations it was submitted that public announcement can be made ..... any interpretation of the regulation that would defeat the objective of the regulations should be avoided 70 referring to eaton corporation case cited by the appellant the learned senior counsel submitted .....

Maharashtra State Electricity Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2004)90ITD793(Mum.)

..... that the payments being covered by article 15 of applicable india united kingdom double taxation avoidance agreement and the recipient firm having spent less than 90 days in india these payments ..... deem it desirable to reproduce the relevant provisions of the applicable india uk double taxation avoidance agreement as follows 1 royalties and fees for technical services arising in a contracting state .....

Deputy Commissioner of Income Tax Vs. Industrial Cables (i) Ltd.

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2006)100TTJ(Chd.)748

..... has referred to this citation in order to convass that mere avoidance by the assessee cannot be the basis for making the addition ..... of construction of deeds is clear the appeal to discourage the avoidance is not a relevant consideration iii decision of the gujarat high ..... by the statute but whether the transaction is a device to avoid tax and whether the transaction is such that the judicial process .....

Lucent Technologies Hindustan Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2005)92ITD366(Bang.)

..... event by virtue of the provisions of the double taxation avoidance agreement dtaa the gains if any arising from the transfer of the ..... royalty payments category 12 3 b giving maximum benefit of the dtaa to the assessee by accepting that the said software constitutes equipment ..... equipment within the meaning of article 12 3 b of the dtaa entered into between india and us the learned counsel pointed out .....

New India Insurance Company Ltd. Vs. Mst Nissa and ors.

Court: Jammu and Kashmir

Reported in: III(2004)ACC605,2003(2)JKJ163

..... 2 of section 149 it therefore shows that the insurer can avoid its liability only on the statutory defences expressly provided in ..... and the maximum statutory liability he cannot under the first head avoid his liability except on the grounds mentioned above when a party ..... and unless the contract between him and the insurer can be avoided the insurance company which has been benefited by the premium .....