Avoidance - Judgment Search Results

In Re: Airports Authority of India

Court: Authority for Advance Rulings

Reported in: (2004)269ITR355AAR

..... the treatment of such payments in terms of the double tax avoidance agreement dtaa between india and the usa because section 90 2 of ..... treatment of such payments in terms of the double tax avoidance agreement dtaa between india and the usa because section 90 2 of ..... articles 12 3 and 12 4 respectively of the double taxation avoidance agreement dtaa between india and the usa it has been contended that .....

Ensco Maritime Limited as Agent of Vs. Dcit, Spl. Range [Alongwith Ita

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)91ITD459(Delhi)

..... per the provisions of article 16 of the double tax avoidance agreement dtaa for short exemption of salary income was claimed on ..... the corresponding article 15 2 c of the indian australia dtaa reads as the remuneration is not deductible in determining taxable ..... permanent establishment are taxable in india article 5 in the dtaa is a definition article and defines the expression permanent establishment .....

Lufthansa German Airlines Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)90ITD310(Delhi)

..... and federal republic of germany for avoidance of double taxation dtaa article 8 1 of the dtaa provided that profits from the operation ..... stated that the lower authorities have not correctly appreciated the dtaa and various clauses of iatp manual the learned counsel therefore ..... it amounted to participation in the pool and as per dtaa between india and germany the profits from such participation were .....

In Re: Rockwool (India) Ltd.

Court: Authority for Advance Rulings

Reported in: (2004)268ITR20AAR

..... the payee however while considering payments to non residents relevant provisions of the double tax avoidance agreement dtaa entered into by india with such countries have to be taken into account ii ..... borrowing to be contracted under the automatic route which is covered under the double taxation avoidance agreement signed between india and mauritius will be exempt from withholding tax 3 the .....

Austria Micro Systems Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2004)85TTJ(Mum.)760

..... the extent they are more beneficial to that assessee thus provisions of such double taxation avoidance agreements override the provisions of the act to the extent these agreements are more favourable ..... correct legal position is that where a specific provision is made in the double taxation avoidance agreement that provision will prevail over the general provisions contained in the it act 1961 in .....

Nqa Quality Systems Registrar Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)92TTJ(Delhi)946

..... was also made to the provisions of article 7 of the dtaa and it was submitted that the payment in question cannot be ..... directly or indirectly within the meaning of article 17 of the dtaa 10 before we proceed to decide the points for consideration we ..... services there is a memorandum of understanding attached to the indo us dtaa explaining the meaning of the words fees for included services the .....

In Re: Uae Exchange Centre Llc

Court: Authority for Advance Rulings

Reported in: (2004)268ITR9AAR

..... establishment namely the liasion offices in india would be taxable in india even under the dtaa appellant s activity through liasion offices of gathering information and printing cheques drafts on banks ..... establishment namely the liasion offices in india would be taxable in india even under the dtaa appellant s activity through liasion offices of gathering information and printing cheques drafts on .....

Yu Bo Investment Company Private Limited Vs. Commissioner of Income Ta ...

Court: Authority for Advance Rulings

..... requires tax deduction at source under section 193 of the act 4 under double taxation avoidance agreement dtaa between india and mauritius liability to pay tax on interest income is dealt with ..... or his authorized representative 26 even otherwise the nodal ministry for entering into tax avoidance agreements and their implementation is department of revenue in the ministry of finance and the .....

Dy. Commissioner of Income Tax Vs. Kashyap Sweetners Pvt. Ltd.

Court: Income Tax Appellate Tribunal ITAT Indore

Reported in: (2004)91ITD603Indore

..... containing steps inserted which have no business purpose apart from the avoidance of a liability to tax where those two ingredients exist ..... including steps with no commercial or business purpose apart from the avoidance of a liability to tax the present case does not ..... of deeds is clear then the appeal to discourage tax avoidance is not a relevant consideration if any other interpretation is .....

James Mackintosh and Co. (P) Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)93ITD466(Mum.)

..... expression more than casual appearing in article 8a 2 of the india netherlands double taxation avoidance agreement dtaa for short 2 before we address ourselves to this core issue it is necessary ..... of statutes and if so to what extent and in what manner 16 double taxation avoidance agreements are international agreements entered into between states the conclusion and interpretation of such conventions .....