Contracting - Judgment Search Results

United States Vs. Winstar Corp.

Court: US Supreme Court

..... regulation 52 222 43 which requires government entities entering into certain fixed price service contracts to include a price adjustment clause shifting to the government responsibility for cost ..... presumption governments do not ordinarily agree to curtail their sovereign or legislative powers and contracts must be interpreted in a commonsense way against that background understanding here however .....

In Re: Advance Ruling P. No. 10 of

Court: Authority for Advance Rulings

Reported in: (1997)224ITR473AAR

..... property pertaining to a fixed base available to a resident of a contracting state in the other contracting state for the purpose of performing independent personal services including such gains ..... unless otherwise agreed to by the trustee thirdly the investment manager also enters into separate contracts with the indian financial services company and the american company as investment advisors the .....

In Re: Advance Ruling P. No. 8 of

Court: Authority for Advance Rulings

Reported in: (1997)223ITR416AAR

..... shall provide abc with secretarial and clerical assistance to complete documentation of tenders contracts and subsequent documentation required to enable the indian customers who have purchased commodities ..... shall provide abc with secretarial and clerical assistance to complete documentation of tenders contracts and subsequent documentation required to enable the indian customers who have purchased .....

Sedco Forex International Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1996)58ITD177(Delhi)

..... deducted in computing the profits of a permanent establishment chargeable to tax in that other contracting state 3 notwithstanding the provisions of paragraphs 1 and 2 of this article remuneration for ..... on behalf of the enterprise or 3 he habitually secures orders in the first mentioned contracting state exclusively or almost exclusively for the enterprise itself or for the enterprise and other .....

M.N. Dastur and Co. Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (1997)61ITD167Cal

..... to 19 alone are relevant and they are as below 16 in accounting for constructions contracts in financial statements either the percentage of completion method or the completed contract method may ..... actual performance while estimating the profits for each year in the case of long term contracts has been recognised and recommended by the institute of chartered accountants in england and wales .....

Bharat Heavy Electrical Limited Etc. Vs. Union of India and Others Etc ...

Court: Supreme Court of India

Reported in: 1996IVAD(SC)481; AIR1996SC1854; JT1996(4)SC427; 1996(3)SCALE746; (1996)4SCC230; [1996]Supp1SCR533; [1996]102STC373(SC)

..... the work it instructed its several units to manufacture the requisite machinery and equipment formal contracts viz supply contract and service contract were entered into much later i e on march ..... us to consider according to the learned counsel the terms and conditions of the supply contracts and other attendant circumstances do establish that the sale of the machinery and equipment specified .....

Dunn Vs. Commodity Futures Trading Comm'n

Court: US Supreme Court

..... exchange act cea and cftc regulations petitioners allegedly engaged in the transactions by contracting directly with international banks and others rather than using a regulated exchange ..... to transactions in foreign currency security warrants security rights resales of installment loan contracts repurchase options government securities or mortgages and mortgage purchase commitments unless such .....

Growmore Research and Assets Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1998)65ITD435(Mum.)

..... but to settle only in differences and accordingly these contracts are wagering contracts if the original contract is for delivery on ..... by difference in prices only also show that these contracts are wagering contracts 29 unlike the case of speculation carried by ..... nature of transactions being in the nature of wagering contracts assessing officer shall explore the various observations indicated above .....

Degremont India Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1996)59ITD423(Delhi)

..... distinction between the civil construction and other types of works contract like mining contracts or engineering contracts as is evident from the various decisions sections contained in the provisions of ..... representative had also argued that the assessee has carried out civil works in several contracts executed with various customers the execution of civil works by the assessee are definitely .....

Ericsson Telephone Corporation Vs. Commissioner of Income-tax

Court: Authority for Advance Rulings

Reported in: (1997)224ITR203AAR

..... shall be taxable in that state unless the enterprise carries on business in the other contracting state through a permanent establishment situated therein if the enterprise carries on business as ..... circumstances and under the same conditions this provision shall not be construed as preventing a contracting state from charging the profits of a permanent establishment which an enterprise of the .....