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Technical Concepts Vs. Commissioner of Central Excise

Court : Authority for Advance Rulings

Reported in : (2005)(189)ELT15AAR

..... agrawal, members central excise act, 1944 - section 23c; central excise tariff act, 1985; medicinal and toilet preparation (excise duties) act, 1955 - section 2; town police clauses act 1847; finance act, 1894 - section 8(4); person act, 1837; income tax act, 1952; punjab general sales tax act; sunday observance act, 1977; metropolitan building act, 1855; madras general sales tax act, 1959; andhra pradesh general sales tax act, 1957; andhra pradesh general sales tax (amendment) act, 1985 brownsea ..... the andhra pradesh general sales tax act, 1957 and andhra pradesh general sales tax (amendment) act, 1985. ..... equally well-established is another principles that when we are to construe particular words in an entry like the entry in item 51 of the first schedule to the madras general sales tax act, it is not as through we must take any particular item, find out its dictionary meaning or the meanings attributable to that particular item and disregard the effect on that item arising from ..... we, therefore, conclude that note 1(d) read with notes 3 and 4 does not exclude the products from chapter 33.now we shall read heading 3307 of the tariff act, which is in the following terms :tariff item description of goods unit rate of duty3307 pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories 0 0 and other perfumery, cosmetic or10 ..... v.board of revenue (commercial taxes), chepauk, madras - 5 which is ..... board of revenue (commercial taxes), chepauk; sarin .....

In Re: Advance Ruling P. No. 10 of

Court : Authority for Advance Rulings

Reported in : (1997)224ITR473AAR

..... event, such a practical interpretation, in the light of the objects of the amendment acts, would clearly be warranted and justified by the supreme court decisions cited by ..... income", 'part of relevant income' and 'beneficiaries', respectively), tax shall be charged on the relevant income or part of relevant income at the maximum marginal rate : (i) none of the beneficiaries has any other income chargeable under this act exceeding the maximum amount not chargeable to tax in the case of an association of persons or is a beneficiary under any other trust ; or (ii) the relevant income or part of relevant income is receivable under a trust declared by ..... object and scope of this amendment were elaborated in a circular of the central board of direct taxes (cbdt ..... in cases to which the provisions of chapter xii or chapter xiia or sub-section (1a) of section 161 or section 164 or section 164a or section 167b of the income-tax act, 1961 (43 of 1961) (hereinafter referred to as income-tax act), apply, the tax chargeable shall be determined as provided in that chapter or that section, and with reference to the rates imposed by sub-section (1) or the rates as specified in that chapter or section, as the case ..... surat art silk cloth manufacturers association [1980] 121 itr 1, observed that "if the language of a statutory provision is ambiguous and capable of two constructions, that construction must be adopted which will give meaning and effect ..... surat art silk cloth manufacturers association, [1980 .....

In Re: Rashtriya Ispat Nigam Ltd.

Court : Authority for Advance Rulings

..... as under : (b) if the company has incurred any loss in any previous hnandal year or years, which falls or fall after the commencement of the companies (amendment) act, 1960, then, the amount of the loss or an amount which is equal to the amount provided for depreciation for that year or those years whichever is less, shall be set off against the profits of the company for ..... requires every assessee, for the purpose of the said section, to prepare its profit and loss account for the relevant previous year in accordance with the provisions of parts ii and iii of schedule vi to the companies act, 1956 subject to certain adjustments set out therein.the explanation under sub-section (2) defines "book profit" and requires the net profit shown in the profit and loss account as prepared under sub-section ..... that the applicant has chosen its own methodology of carry forward of book loss/book depreciation to either totally avoid or substantially reduce the mat liability under the provisions of section 115jb of the "act" ; ignoring the central board of direct taxes circular no. ..... the main submissions of the applicant during the course of oral hearing 10 and subsequent written submissions dated march 11, 2006, received in the office of the authority on march 16, 2006, are summarized as under : 11. .....

Surbhi Industries Vs. Commissioner of Customs and

Court : Authority for Advance Rulings

Reported in : (2007)(208)ELT578AAR

..... notification, the hon'ble court pronounced as follows: it is, therefore, clear that where a notification granting exemption is issued only under sub-rule (1) of rule 8 of the central excise rules, 1944 without reference to any other statute making the provisions of the central excises and salt act, 1944 and the rules made thereunder applicable to the levy and collection of special, auxiliary or any other kind of excise duty levied under such statute, the ..... in our opinion none of the cases would help the applicant so as to treat nccd, aed & ec within the meaning of bed leviable under the ce act.it is surprising that on 27.11.2006, long after conclusion of the hearing of the case, the constituted attorney of the applicant has chosen to send a xerox copy of final order of the learned technical member of cestat in sun pharmaceutical industries ..... 56/2002-ce dated 14.11.02 as amended exempts 'duty of excise' levied under the first schedule and the second schedule to the tariff act and additional duty of excise under the additional duty of excise (goods of special importance) act, 1957 and additional duty of excise (textile and textile articles) act, 1978 which is not relevant for the present ..... would apply in interpretation of exemption notification.in straw board's case (supra 2) the assessee claimed concessional rate of income tax, development rebate at higher rate and deduction under section 80e of the income tax act on the ground that the manufacture of strawboard was a priority .....

Mr. Mustaq Ahmed Mustafa Gold Mart Vs. Director of Income-tax (interna ...

Court : Authority for Advance Rulings

..... on behalf of the assessee was set out at page 47 as follows: the whole of the argument urged before us on behalf of the respondent was aimed at establishing that the scheme of the indian income-tax act was not to tax the source of income but the income, profits or gains from whatever source derived which were received or were deemed to be received in the taxable territories or which accrued or arose or were deemed ..... held to accrue or arise to the assessee in british india within the meaning of section 4(1) ( c) or received in british india by or on behalf of the assessee within the meaning of section 4(1) (a) of the indian income-tax (amendment) act, 1939 ? ..... what was laid down in those cases, we would like to further clarify that the expression subject to the provisions of this act occurring in section 5(2) does not lead to the conclusion that the charging provision in section 5(2) is controlled by another charging provision ..... the answers given to this by the assessee are, first, that section 4 of the indian income-tax act does not apply at all to a non-resident, by virtue of the special provision made for him in section 42, and, secondly, that even if that is not so, section 4(1) is introduced by the words subject to the provisions of this act, which would suffice, even in the case of profits and gains received in british india, to entitle them to ..... the income from export sales, filed revised returns for the years 2005-06 and 2006-07 claiming the benefit of explanation to s.9(1). 2. .....

Geoconsult Zt Gmbh C/O Thingna and Contractor Chartered Accountants Vs ...

Court : Authority for Advance Rulings

..... by the direct taxes law (amendment) act, 1989 w.e.f. ..... for this contention, the learned counsel has relied on the provisions of section 67a and section 86 of the act and had argued that if the decision of the apex court in the case of atchaiah (218 itr 337) were literally followed ..... , there has been amendment in the section 2, clause 31; in as much as prior to 1939, the phrase used in the 1922 act was association of individuals ..... default : 12.1 in the event of insolvency of a member, the other members are irrevocably appointed to act for the member in all matters affecting performance of the agreement, being jointly and severally responsible on its ..... short g.c.or geoconsult), is a company, incorporated in austria, having its registered office at hisctra 5, a-5071, walls salsburg, austria, and has filed an application under 245q(1) of the income-tax act, 1961(in short the act) in the prescribed proforma, seeking rulings on the questions referred to in the application. 2. ..... the preamble discloses that under the terms of mou dated 12/4/2006, the members have agreed to form a joint venture to provide professional engineering services under the contract ..... was a mou entered into by the three entities on 12-4-2006 according to which a joint venture has to be formed to ..... was followed by execution of contract on 10th august 2006 which is known as services agreement between hpridc and the ..... the jv agreement between the three entities executed on 22-9-2006. ..... services was awarded to the jv on 10.8.2006. .....

Factset Research Systems Inc. Vs. Director of Income-tax (internationa ...

Court : Authority for Advance Rulings

..... was observed at page 113 : if a group of companies collects information about the historical places and places of interest for tourists in each country and all informations are maintained on a central computer which is accessible to each constituent of the group in each country, can a supply of such information electronically on payment of price be treated as royalty or fee for technical services ..... section was substituted for the previous one by the copyright (amendment) act of 1994. ..... in that sense, the data base is the intellectual property of the applicant and copyright attaches to it; but, the question is whether in making this centralized data available to the customer licensee for a consideration, can it be said that any rights which the applicant has as a holder of copyright in database are being parted in favour of the ..... , or communicate it to the public: (iv) to make any cinematograph film or sound recording in respect of work; (v) to make any translation of the work; (vi) to make any adaptation of the work; (vii) to do, in relation to a translation or an adaptation of the work, any of the acts specified in relation to the work in sub-clause (i) to (vi) xxx xxx xxx 8.3 by an inclusive definition in section 2(o) of copyright act, computer programmes and computer databases are included within the ambit of literary work. ..... attention has also been drawn to the decisions of itat in wipro (278 itr 57)and sonata information technology ((2006) 103 itd 324). ..... (i.t.a.no.4953/mum/2006). .....

Technical Concepts Vs. Commissioner Central Excise and

Court : Authority for Advance Rulings

Reported in : (2006)(204)ELT251AAR

..... central excise tariff act, 1985, as against chapter 38 of central excise tariff act, 1985 small quantity of ethyl alcohol required as input in manufacture of said item held, if preparation in nature of perfumery, cosmetics and toilet preparation falls with meaning of medicinal and toilet preparation act ..... act, 1955 (in short, mtp act), that any product for the manufacture of which alcohol is used is liable to excise duty under the mtp act.citing the relevant portions of chapter 34 & chapter 38 of the act and of the mtp act ..... duty under the mtp act, all that was ..... act on the basis of its primary description and use as a cleaner (cleaning preparation).having said so, we now proceed to examine the exact sub-heading and tariff item of the act ..... schedule to the central excise tariff act, "any reference ..... act and not under the central excise tariff act ..... mtp act) ..... act ..... act ..... central excise act, 1944 is as follows: whether the "auto janitor" and "auto sanitizer" merit classification: 1 under chapter 34 of the central excise tariff act, 1985 and liable to central excise duty; or (ii) under chapter 38 of the central excise tariff act, 1985 and liable to central ..... central excise tariff act, 1985.pronounced in the open court of the authority on this 7th day of september ..... act ..... central excise act, 1944 - section 23c; central excise tariff act, 1985; medicinal and toilet preparation (excise duties) act ..... act ..... act in view of its objects clause, definition of the term 'toilet preparation' given in the mtp act ..... act ..... act ..... act ..... act ..... act .....

Foster’s Australia Limited Vs. Commissioner of Income-tax, Aurang ...

Court : Authority for Advance Rulings

..... in pfizer case, the learned counsel for the applicant strenuously urged that the brand licence agreement of 1997 stood terminated as a result and by virtue of the s and p agreement and the deed of assignment entered into in 2006 and in pursuance of the same, the exclusive rights over the trade-marks, brand and brewing intellectual property got vested back with the applicant foster australia, which facilitated the conveyance of the ..... , title and interest in and to the trade marks, fosters brand intellectual property and grant of exclusive perpetual licence of fosters brewing intellectual property is taxable in india, having regard to the provisions of the income-tax act, 1961 ( the act ) and the double taxation avoidance agreement between india and australia ( the dtaa )? 2. without prejudice to question 1, if the abovementioned receipt is held taxable in india, then whether the applicant is justified in contending ..... . the definitions of certain relevant terms as given in the sand p agreement dated 4.8.2006 may be noticed:- fosters brand means the word fosters , the fosters beer logos, any of the trade marks* registered as trade marks and any combination of any of the ..... the apparent inconsistencies in the stand of the applicant, it can be said with certitude that the termination of b.l.agreement had taken place simultaneous with the effective transfer of shares and intellectual property items, that is to say, on 12/9/2006 which is the completion date of the sandp agreement .....

In Re: Abc Ltd.

Court : Authority for Advance Rulings

Reported in : (2007)289ITR438AAR

..... include any business activity carried out through a broker, general commission agent or any other agent having an independent status, if such broker, general commission agent or any other agent having an independent status is acting in the ordinary course of his business: provided further that where such broker, general commission agent or any other agent works mainly on behalf of a non-resident (hereinafter in this proviso referred to as ..... this grievance does not survive after hearing of the case on 28th july, 2006 because on that day a copy of article of association has been supplied and a copy of certificate ..... was deducted at source under section 195 of the act from out of gross sum, was not irretrievably lost to the recipient; it was only a provisional payment which would be made to the central government to the credit of the recipient who could file return of income in the regular course and prove to the satisfaction of the ito the actual income chargeable under the act. ..... the question was whether the board was under an obligation to deduct tax at the time of ..... in regard to payments made by the board without deducting tax at source under section 195 of the act to a non-resident company for the financial years 1966-67 to 1972-73, it was required to pay the amount of tax in ..... state electricity board (for short the 'board') made certain payments to non-residents against the purchase of machinery and equipment and also against the work of erecting and commissioning the machinery and .....