Contracting - Judgment Search Results

Skyline Engineering Contracts Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)94TTJ(Delhi)201

1 ita 1583 is an appeal by the assessee against the order dt 5th nov 1997 of cit a xiii...

Dredging and Contracting Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2005)(183)ELT29Tri(Mum.)bai

in the month of october 1996 they were given sub contract by m s hyndai heavy industries ltd the main contractors

In Re: Abdul Razak A. Meman, in Re:

Court: Authority for Advance Rulings

Reported in: (2005)195CTRAAR534

..... under the convention is if source taxation on a business effectively connected with the contracting party constitutes a criterion similar to the other enumerated criteria in article iv residence ..... the principle of allocating the jurisdiction to tax income arising under various heads between the contracting states allocated the jurisdiction to tax capital gains arising from the alienation of shares .....

Motorola Inc., Erisson Radio Vs. Deputy C.i.T.

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)96TTJ(Delhi)1

..... the installation contractor which provided for proper coordination of the supply and installation contracts according to him this overall agreement clearly showed that all the transactions constituted ..... communications ltd eci are three independent entities doing business independently b the three contracts viz the supply contract the installation contract and the marketing and business promotion .....

Essar Steel Ltd. Vs. Deputy Cit

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2005)97ITD125(Ahd.)

..... reserve bank of india had permitted entrepreneurs to enter into forward foreign exchange contracts the contracts were cancelled in the light of liberal approach adopted by the reserve bank ..... deed of confirmations mortgages goodwill permits licences quotas and other intangible benefits ongoing contracts tenancies pending claims lease of various premises right and other easements technical and .....

Essar Steel Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2005)97TTJ(Ahd.)985

..... reserve bank of india had permitted entrepreneurs to enter into forward foreign exchange contracts the contracts were cancelled in the light of liberal approach adopted by the reserve bank ..... deed of confirmations mortgages goodwill permits licences quotas and other intangible benefits ongoing contracts tenancies pending claims lease of various premises right and other easements technical and .....

Essar Oil Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)102TTJ(Mum.)614

..... a building site or construction installation or assembly project which is being undertaken in that contracting state 5 notwithstanding the provisions of paras 3 and 4 an enterprise shall be deemed ..... term international traffic only where the ship is operated solely between places in the other contracting state it looses the character of ship in international traffic this is patent from the .....

Cherokee Nation of OklA. Vs. Leavitt

Court: US Supreme Court

..... yet more it does not deny that were these contracts ordinary procurement contracts its promises to pay would be legally binding ..... itself tells us that in the case of ordinary contracts say procurement contracts if the amount of an unrestricted appropriation is ..... bar payment of claims arising under 1994 through 1997 contracts that would raise serious constitutional issues by undoing binding .....

Abn Amro Bank Nv Vs. Assistant Director of Income-tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2006)280ITR117(Kol.)

..... the permanent establishment including executive and general administrative expenses so incurred whether in the contracting state in which the permanent establishment is situated or elsewhere 4 in so far ..... the interest arises through a permanent establishment situated therein or performs in that other contracting state independent personal services from a fixed base situated therein and the debt claim .....

The Dy. Commissioner of Income Vs. Otis Elevator Co. (i) Ltd.

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)99ITD73(Mum.)

..... of installation octroi duty free otis services administrative burden etc are allocated to the various contracts that executed during the year however the expenses like interest bad debts advances written off ..... and provisions for doubtful debts and advances are not allocated between contracts since these are not items of expenses incurred in manufacturing and sales 5 the .....