Avoidance - Judgment Search Results

Abn Amro Bank Nv Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2005)96TTJ(Kol.)1041

..... is evident that the explanation effectively seeks to override non discrimination article of the dtaa with retrospective effect the explanation inserted is clarificatory in nature and retrospective in operation ..... of existing rules and regulations governing such transactions 110 there exists an agreement for avoidance of double taxation between india and netherlands dta in short article 7 of which .....

Wallfort Shares and Stock Brokers Vs. Income-tax Officer [Alongwith

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... motive or intention of the assessee for entering into the transactions in question was tax avoidance the learned assessing officer had argued that there were several judicial pronouncements to support ..... important question relating to substance of the transaction or mere device contrivance for tax avoidance did not form part of discussion and consideration in that judgment in subsequent judgments .....

Chohung Bank Vs. Deputy Director of Income-tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)102ITD45(Mum.)

..... assessee company relied upon article 25 of the double tax avoidance agreement dtaa between india and korea the assessing officer considered the ..... by the comparison of section 90 of the it act with dtaa that dtaa will also prevail over the finance act which is ..... legitimate limits to so interpret the municipal statute as to avoid confrontation with the comity of nations or the well established .....

Motorola Inc., Erisson Radio Vs. Deputy C.i.T.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)96TTJ(Delhi)1

..... be adjudicated upon having regard to their importance and also to avoid multiplicity of proceedings we proceeded to hear arguments on all ..... conditions necessary for applying clause 5 6 of the indo sweden dtaa are present this exercise it was contended has not been done ..... for the assessee also referred to the relevant clauses in the dtaa with vietnam malaysia and indonesia which are countries where the .....

Wallfort Shares and Stock Brokers Vs. Ito

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)96ITD1(Mum.)

..... or intention of the assessee for entering into the transactions in question was tax avoidance the learned assessing officer had argued that there were several judicial pronouncements to support ..... without reference to westminster principle reached almost the same conclusion honble supreme court held avoidance of tax liability by so arranging commercial affairs that charge of tax is distributed .....

Abn Amro Bank Nv Vs. Assistant Director of Income-tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2006)280ITR117(Kol.)

..... the other hand submitted that in accordance with the provisions of dtaa the assessee is subject to tax in india on the profits ..... to promote mutual economic relations trade and investment or for the avoidance of double taxation of income under this act and under ..... 7 of the convention between india and government of japan for avoidance of double taxation and prevention of fiscal evasion with respect of .....

Essar Oil Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)102TTJ(Mum.)614

..... apply in the present case if there was no singapore dtaa as a dtaa is already in force the same should be considered ..... the profits derived from international traffic are subject to singapore dtaa and not the profits derived from coastal traffic that the ..... therein are relevant and operative therefore article 8 of singapore dtaa becomes operative only when there are circumstances where ship sailing .....

Deputy Commissioner of Income Tax Vs. Finolex Pipes Ltd.

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2007)106TTJ(Pune.)741

..... 195 of the act and lastly the applicability of relevant articles of double taxation avoidance agreement dtaa between india and west germany in respect of applicability of section 246 the argument ..... statute after narrating the provisions of the act the learned departmental representative has referred to dtaa between federal republic of germany and republic of india in this connection article viii .....

Deputy Commissioner of Income Tax Vs. Chadbourne and Parke Llp

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)93TTJ(Mum.)734

..... having regard to the specific provisions of the double taxation avoidance agreement dtaa entered into by the government of india with the usa ..... mumbai in this case the interpretation of relevant provisions of dtaa between india and uk was involved payment was made by ..... nature of professional services covered under article 15 of the dtaa the learned counsel for the assessee has also strongly relied .....

Clark Vs. Martinez

Court: US Supreme Court

..... the thompson center arms interpretive principle is fundamentally different from the canon of constitutional avoidance because the rule of lenity is wholly independent of the rules governing constitutional ..... as harm threatening mental illness outweighs the individual s constitutionally protected interest in avoiding physical restraint 533 u s at 690 internal quotation marks and citations omitted .....