Contracting - Judgment Search Results

In Re: Application No. P-16 of 1998

Court: Authority for Advance Rulings

Reported in: (1999)236ITR103AAR

..... or more burdensome than the taxation and connected requirements to which nationals of the other contracting state in the same circumstances are or may be subjected the provision shall notwithstanding ..... as an individual legal person partnership or association which is a resident of the other contracting state this shall also apply where such individuals legal persons partnerships or associations are .....

H and K Rolling Mill Engineers Vs. Assistant Commissioner of

Court: Sales Tax Tribunal STT West Bengal

Reported in: (2000)120STC179Tribunal

..... relationship either express or implied between these sub vendors and the durgapur steel plant the contracts were contracts for purchase of the different items of machinery and plant and equipments for which ..... when the property was delivered to the applicant company as purchaser under the respective contracts these contracts had nothing to do with dsp the property in the plants and equipments etc .....

Arizona Dept. of Revenue Vs. Blaze Constr. Co.

Court: US Supreme Court

..... improve roads on several indian reservations located in arizona at the end of the contracting period petitioner arizona department of revenue department issued a tax deficiency assessment against ..... administration counsels in favor of a bright line standard for taxing federal contracts regardless of whether the contracted for activity takes place on indian reservations moreover the political process .....

Commissioner of Income-tax Vs. Sri Ramalinga Choodambigai Mills Ltd.

Court: Chennai

Reported in: [1999]239ITR120(Mad)

..... or merchanting business to guard against loss through future price fluctuations in respect of his contracts for actual delivery of goods manufactured by him or merchandise sold by him shall not ..... cotton which was required for the manufacture of the yarn as those contracts were in the nature of hedging contracts those contracts are excluded by the very definition from the category of speculative .....

Guru Prasad Biswas and anr. Vs. State of West Bengal and ors.

Court: Kolkata

Reported in: (1998)2CALLT215(HC)

..... to be recoverable at law saving for subscriptions for prizes all contracts or agreements whether by parole or inwriting by way of gaming ..... defendant to speculate for him upon the stock exchange entered into contracts on behalf of the defendant with a third party upon ..... or laid down by precedents which would directly apply to wagering contracts even if it ispermissible for courts to evolve a new head .....

P.T. Tirtamas Comexindo Vs. Delta International Limited and anr.

Court: Kolkata

Reported in: 2001(2)ARBLR630(Cal)

..... the arbitration clause and the applicable laws all the three contracts between the appellant and the respondent no 2 provided for ..... which court will then decide the issue whether the three contracts were in fact superseded by the new contract according to ..... respondent no 2 s banker in singapore for the full contracted quantity value against documents to be negotiated through the appellant .....

Modern Threads (India) Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (2000)243ITR60(JP.)

..... further submitted that italian company has no permanent establishment in the country and when a contracting company does not have any permanent establishment in the country where the payments were ..... be taxable only in that state unless the enterprise carries on business in the other contracting state through a permanent establishment situated therein there is no permanent establishment of the .....

Deputy Commissioner of Income Tax Vs. Mitsubishi Heavy Industries Ltd.

Court: Income Tax Appellate Tribunal ITAT Delhi

..... also invited our attention towards a chart showing comparison of contracted revenues with cost relating to es giving details of the ..... also claimed that it has incurred a higher expenditure than contracted receipts in respect of inland transportation the assessee s contention ..... provision to the effect that the laws of the two contracting states will govern the taxation of income in the respective .....

Chief Electoral Officer, Haryana Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1999)68ITD439(Chd.)

..... apply to all types of contracts for carrying out any work including transport contracts service contracts advertisement contracts broadcasting contracts telecasting contracts labour contracts material contracts and work contracts he therefore held the assessee ..... of application for deduction of tax under s 194c in respect of contracts for mere carriage of goods it is also observed that the aforesaid .....

Oubre Vs. Entergy Operations, Inc.

Court: US Supreme Court

..... of state contract jurisprudence as the employer recites the rule contracts tainted by mistake duress or even fraud are voidable at ..... of the waiver than does such knowledge at the time of contracting render the waiver effective ab initio justice thomas with whom ..... occur only after defect is discovered 3 restatement second of contracts 381 same this is surely consistent with the statutory purpose .....