Avoidance - Judgment Search Results

Millennium Infocom Technologies Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)117TTJ(Delhi)456

..... extent the nonresident is discriminated article 26 3 of indo us dtaa seeks to provide relief against such discrimination by saying that ..... to issue notification for implementation of the terms of a dtaa the provisions of such an agreement with respect to cases ..... the statute book prescribed to enable the executive to negotiate a dtaa and quickly implement it even accepting that the powers exercised .....

Anapharm Inc. Vs. Director of Income-tax (international Taxation), Mum ...

Court: Authority for Advance Rulings

..... are not fees for included services under article 12 of dtaa according to this provision payment of any kind made in consideration ..... the recipient chargeable under the head salaries article 12 of dtaa deals with royalties and fees for included services the relevant provisions ..... in a manner similar to paragraph 3 of article 12 of dtaa while discussing paragraph 2 of article 12 of the oecd model .....

Life Insurance Corporation of India Vs. Permanent Lok Adalat and anr.

Court: Punjab and Haryana

Reported in: 2010ACJ409; (2008)152PLR651

..... insurance is an exception to the general rule that innocent misrepresentation may afford grounds for avoiding a policy and that the misrepresentation must be fraudulent to have this effect upon a ..... material having effect upon life expectation whether direct or indirect are the possible defence for avoidance of the contract 17 the case of mithoolal nayak v life insurance corporation of india .....

Mitsui and Co. Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)114TTJ(Delhi)903

..... 30 here we would like to advert to clause iiia of dtaa which provided that supply of information which is preparatory or auxiliary ..... and circumstances of case and complete misconstruction of the provisions of the dtaa no material has been found as a result of survey including ..... of the assessee is liable to be taxed in india under dtaa 17 in rejoinder it is submitted that the observations of the .....

Assistant Commissioner of Income Vs. Pride Foramer Sas

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2008)116TTJ(Delhi)369

..... as per article 7 instead of specific provisions of article 12 2 of dtaa with france merely on the existence of pe when the interest is ..... qualify as interest as defined in clause 5 of article 12 of dtaa the questions referred to aar are reproduced below for the sake of ..... of refunds could be taxed only under article 12 2 of the dtaa 33 therefore the appeal filed by the assessee is allowed in the .....

Ddit and Adit Vs. Balaji Shipping (Uk) Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

..... thus the a o has concluded differently while granting benefit of dtaa and computing income of the appellant in the present case ..... 1985 points out that the main function of a double taxation avoidance treaty should be seen in the context of aiding commercial ..... such transportation this expression has not been further elaborated in the dtaa in as much as such other activities have not been exhaustively .....

Boumediene Vs. Bush

Court: US Supreme Court

..... holding the question becomes whether the statute stripping jurisdiction to issue the writ avoids the suspension clause mandate because congress has provided adequate substitute procedures for habeas corpus ..... reasons for vesting exclusive jurisdiction in the court of appeals perhaps was to avoid the widespread dissemination of classified information the government has raised similar concerns here .....

Airports Authority of India, Rajiv Gandhi Bhavan Vs. Dit (internationa ...

Court: Authority for Advance Rulings

..... model tax convention is similar to the provision of article 12 of dtaa oecd commentary with regard to this article would be relevant for ..... training shall be taxable under the income tax act 1961 read with dtaa ii the said payment shall be charged as royalty and fee for ..... that if at any future point of time the rate prescribed under dtaa is more favourable to the applicant the applicant can avail of .....

Klm Royal Dutch Airlines Vs. Dcit

Court: Income Tax Appellate Tribunal ITAT Delhi

..... invited our attention to article 8 or the indo netherland dtaa extracted herein 1 profits from the operation of aircraft in ..... operating agency on the basis of above wordings in the dtaa shri devender shankar submitted that the word attributable and derived ..... of the indo netherland treaty article 8 of indo netherland dtaa prescribes that profits from the operation of aircraft in international .....

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Court: House of Lords

..... balance and relying 8220 alternatively and without prejudice to insurers 8217 claim to have validly avoided the policy 8221 upon such non disclosure as a breach of a warranty constituted ..... present proceedings against gt italy and gti seeking primarily a declaration that insurers had validly avoided the policy and 8220 alternatively and without prejudice to the first sought declaration a declaration .....