Avoidance - Judgment Search Results

Sumitomo Corporation Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)114ITD61(Delhi)

..... the assessee submitted that to constitute a supervisory pe under article 5 4 of dtaa the assessee should carry on supervision activities for more than 6 months according ..... force because the former method proceeds from the enterprise s individual organizational structure and avoids restricting entrepreneurial freedom of disposition through fictitiously allocating profits by way of generalizing .....

Aztec Software and Technology Vs. Acit

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2007)107ITD141(Bang.)

..... the provisions of chapter x can be invoked only under the specific circumstances i e avoidance of tax through specific transfer pricing mechanism qua international transactions with associate enterprises in ..... international transaction less than rs 5 crores for scrutiny of transfer price and to avoid arbitrariness in the application of the provision all cases where aggregate value of international .....

Charbonnages De France Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... assessee is concerned assessee contended as per the double taxation avoidance agreement dtaa for short between india and france specifically by virtue ..... and consultancy which is covered under article 13 of the dtaa between india and france some other addition was also made ..... no article relating to fees for technical services in the dtaa with denmark commissioner appeals held this decision also does not .....

Snc-lavalin/Acres Inc. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2007)110TTJ(Delhi)13

..... between india and canada in terms of double tax avoidance agreement in short dtaa the ao held that the attribution principle will apply ..... into cognizance the provisions of article 7 of the indo canada dtaa further these reasons do not hold ground as o consent can ..... contended that since the entire project is now over and to avoid any controversy as regards taxability of various expenses the income may .....

In Re: Cargo Community Network

Court: Authority for Advance Rulings

..... be covered by the expression royalties as used in article 12 of the double taxation avoidance agreement further the technical and consultancy services being rendered by the employees of the applicant ..... royalties and fees for technical services and taxable under article 12 of the double taxation avoidance agreement the said payments cannot therefore be treated as business income 23 the contention of .....

income Tax Officer, Vs. De Beers India Minerals Pvt. Ltd.

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2008)297ITR176(Bang.)

..... under the article 12 of the indo netherlands double tax avoidance agreement dtaa read with section 90 of the act alternatively he has ..... services within the meaning of article 12 5 b of the dtaa between india and netherlands a whether fugro has made available technical ..... concerning fee for included services in article 12 appended to the dtaa between india and usa with the help of the examples it .....

Dy. Cit, Range 3(1) Vs. Dwarkaprasad Anil Kumar

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2008)110ITD247(Mum.)

..... on subsequent liquidation only capital gains tax would arise but by virtue of double taxation avoidance agreement treaty between india and mauritius no tax liability would arise either in india or ..... as to whether the assessee has transferred the assets pending assessment proceedings in order to avoid the liability which accrued during the block period secondly under the income tax act conversion .....

Rolls Royce Plc Vs. Dy. Director of Income-tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)113TTJ(Delhi)446

..... permanent establishment under article 5 of the double taxation avoidance agreement in short dtaa between india and uk the business connection and permanent ..... to operation in india are taxable even under article 7 of dtaa the word attributable has wider meaning in the contracts like ..... operations carried out in india article 7 of the indo uk dtaa provides a mechanism as to how the business profits of .....

Parents Involved in Community Schools Vs. Seattle School Dist. No. 1

Court: US Supreme Court

..... various verbal formulations to describe the interest they seek to promote racial diversity avoidance of racial isolation racial integration they offer no definition suggesting that their interest ..... strict scrutiny because neither plan serves a genuinely compelling state interest the dissent avoids reaching that conclusion by unquestioningly accepting the assertions of selected social scientists while .....

Galileo International Inc. Vs. Dcit

Court: Income Tax Appellate Tribunal ITAT Delhi

..... permanent establishment pe in india within the meaning of article 5 of the double taxation avoidance agreement between india and usa treaty and therefore the booking fees received by the ..... port trust as requiring the following the expression permanent establishment used in the double taxation avoidance agreements postulates the existence of a substantial element of an enduring or permanent nature of .....