Avoidance - Year 2016 - Judgments

Nov 30 2016 (HC)

Formula One World Championship Limited vs.commissioner of Income Tax, ...

Court: Delhi

Decided on: Nov-30-2016

..... purpose of hosting staging or promoting the event but for the avoidance of doubt not to include use for any merchandising or ..... covers and includes lumpsum payments whereas article 13 3 of the dtaa only refers to payments the impugned order neither contains any discussion ..... and includes lump sum payments whereas article 13 3 of the dtaa only refers to payments 72 the impugned order neither contains any .....

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Jan 29 2016 (HC)

National Petroleum Construction Vs. Director of Income-tax (Internatio ...

Court: Delhi

Decided on: Jan-29-2016

..... agent permanent establishment of the appellant in india under article 5 of the double taxation avoidance agreement between india and uae 4 whether the income tax appellate tribunal has not attributed ..... to something fleeting transitory temporary or casual 16 paragraph 2 of article 5 of the dtaa provides for an inclusive definition of the term permanent establishment and specifically lists out places .....

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May 04 2016 (HC)

M/s. Nortel Networks India International Inc. Vs. The Director of Inco ...

Court: Delhi

Decided on: May-04-2016

..... had a permanent establishment pe within the meaning of article 5 of the double taxation avoidance agreement dtaa between india and usa ii whether the tribunal erred in affirming that the appellant ..... had a permanent establishment pe within the meaning of article 5 of the double taxation avoidance agreement dtaa between india and usa ii whether the tribunal erred in affirming that the appellant .....

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Apr 12 2016 (HC)

T. Rajkumar and Others Vs. Union of India, Rep. by its Secretary, New ...

Court: Chennai

Decided on: Apr-12-2016

..... the insertion of section 94a it appears that many countries suffered evasion or avoidance of tax by unscrupulous persons exploiting noble theories of public international law therefore ..... risk taking regulators and supervisors must protect consumers and investors support market discipline avoid adverse impacts on other countries reduce the scope for regulatory arbitrage support competition .....

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Nov 11 2016 (SC)

Jindal Stainless Ltd. and Anr. Vs. State of Haryana and Ors.

Court: Supreme Court of India

Decided on: Nov-11-2016

..... and vagueness and has produced inconsistencies in constitutional adjudication constitutional adjudication must avoid these uncertainties which result in a multiplication of litigation and uncertainty both to ..... advocates and other counsel who have additionally made substantial submissions however to avoid repetition of submissions while referring to the submissions of other counsel we have .....

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Feb 12 2016 (HC)

M.K. Tirupathi Rao Vs. The Deputy General Manager, Syndicate Bank, Ind ...

Court: Andhra Pradesh

Decided on: Feb-12-2016

..... any communication but strangely the petitioner being the member of syndicate bank employees association cleverly avoided to furnish his changed address to receive notices and other communications sent to his ..... that he communicated his latest address in extension of leave letters thus he conveniently avoided to produce the letters for extension of leave disclosing the latest address to communicate .....

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Dec 09 2016 (HC)

Interbulk Trading SA, Switzerland Vs. Adam and Coal Resources Private ...

Court: Chennai

Decided on: Dec-09-2016

..... the learned arbitrator with regard to the relevant provisions of the dtaa 15 5 insofar as the interbulk was concerned it placed ..... settlement agreement was as per the provisions of article 22 of dtaa taxable by the concerned authorities in switzerland viii the last ..... the income tax act for the implementation of the dtaa the provisions of dtaa would automatically override the provisions of the said act .....

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Mar 11 2016 (HC)

Manohar and Others Vs. Ramesh and Others

Court: Mumbai Nagpur

Decided on: Mar-11-2016

..... his part of contract but the defendant had has trying to avoid his responsibility 4 that it is reliably learnt that the defendant ..... to complete the transaction as per agreement but the defendant is avoiding on one or the other pretext 6 that under such circumstances ..... of an agreement dated 21 1 1991 the defendant is avoiding the defendant is avoiding to make the attempt in extending his cooperation and .....

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Apr 27 2016 (HC)

M/s. Alcatel-Lucent France and Others Vs. Assistant Director of Income ...

Court: Delhi

Decided on: Apr-27-2016

..... france in terms of article 4 of the double taxation avoidance agreement dtaa tax treaty entered into between india and france alf contends ..... and thoroughly discussed the various provisions of the india france dtaa thereby forming a considered opinion on the issue whereas the ..... any particular paragraph of the said article of india france dtaa or that the issue was examined or even considered by .....

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Mar 22 2016 (HC)

State Bank of India and Others Vs. State of Maharashtra, through the S ...

Court: Mumbai

Decided on: Mar-22-2016

..... rejected and preference should be given to that construction which avoids such results in principles of statutory interpretation by justice g ..... the instrument it may be departed from so as to avoid that absurdity and inconsistency this principle has been further amplified ..... the whole statute such a construction has the merit of avoiding any inconsistency or repugnancy either within a section or between .....

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