Foreign Contribution - Judgment Search Results

Woolworth Co. Vs. Taxation Dept.

Court: US Supreme Court

..... emphasized as relevant to the right of a state to tax dividends from foreign subsidiaries the question whether contributions to income of the subsidiaries result ed from functional integration centralization of management ..... 458 u s 373 tax this income deemed received with respect to which new mexico contributed nothing also must be held to contravene the due process clause footnote 26 iv the .....

Commissioner of Income-tax, Andhra Pradesh Vs. Kodandarama and Company ...

Court: Andhra Pradesh

Reported in: [1983]144ITR395(AP)

..... example to hush up a company law investigation o r proceeding for breach of foreign exchange regulations such contributions many also be made to satisfy a political fad or a political prejudice ..... a bona fide fund they were not aware at the time they made the contribution that these contribution wee opposed public policy in such circumstances counsel contended holding such payment as opposed .....

Weinberger Vs. Rossi

Court: US Supreme Court

..... situation which exists at some foreign bases primarily in europe where discrimination in favor of local nationals and against american dependents in employment has contributed to conditions of hardship for ..... a conference committee recently deleted a provision that would have prohibited the hiring of foreign nationals at military bases overseas when qualified united states citizens are available ibid .....

Commissioner of Income-tax Vs. Stanton and Stavely (Overseas) Ltd.

Court: Kolkata

Reported in: (1983)36CTR(Cal)224,[1984]146ITR405(Cal)

..... the assessee was paying to a foreign collaborator 1 of the net sale proceeds as research contribution for use of the collaborator ..... or iii represents royalty if the amount received by the foreign participant is for services rendered entirely outside india that sum ..... some countries governments preclude their nationals from paying royalties to foreign patent owners in excess of a certain maximum fixed by .....

Mueen Siddiqui Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Allahabad

Reported in: (1983)3ITD232(All.)

..... in india enumerating therein their achievements past and present and their contribution to the enrichment pf national life their tireless efforts in the ..... i e the assessment year 1978 79 there was a further contribution of rs 26 000 it was not denied before us that ..... struggle of india for liberation from foreign yoke and above all the exemplary spirit of devotion and the .....

Union of India (Uoi) Vs. Apeejay Private Limited

Court: Kolkata

Reported in: AIR1983Cal271

..... this was so done erroneously by the foreign suppliers in america it was also contended on behalf of apeejay that the union of india also contributed to the error by opening the .....

National Textile Workers' Union and Ors. Vs. P.R. Ramakrishnan and Ors ...

Court: Supreme Court of India

Reported in: AIR1983SC75; [1983]53CompCas184(SC); (1983)1CompLJ1(SC); (1983)ILLJ45SC; (1983)IIMLJ1(SC); 1982(2)SCALE1144; (1983)1SCC228; [1983]1SCR922

..... of economy further the argument is that the employees very materially contribute to the working of a company and help the company ..... 3scr698 rendered by chandrachud c j shows the importance of foreign decisions in deciding case arising under the indian company law ..... leading english cases like salomon v shows the importance of foreign decisions in deciding case arising under the indian company law .....

Asarco Inc. Vs. Idaho State Tax Comm'n

Court: US Supreme Court

..... passive investments unrelated to asarco s operational business in fact the disputed investments actively contributed to asarco s nonferrous metals business to begin with asarco had effective operational ..... and sold equipment for the subsidiaries and that international metals acted as asarco s foreign sales agent he further observed that exploration research and development insurance procurement and .....

Export Credit and Guarantee Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1983)5ITD612(Mum.)

..... of oil at inflationary prices etc according to the learned counsel even a businessman who contributes at a second or remoter stage of improvement of exports is entitled to the ..... countries extend to joint insurance facilities for the benefit of indian entrepreneurs entering into foreign collaboration overseas insurance investments and exchange fluctuations risks claims a principal activity of the .....

Devkumar G. Aggarwal Vs. Wealth-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1983)3ITD255(Mum.)

..... their existence for over a period of years if not centuries contributing to the study of history and archaeology to fall within ..... has claimed exemption in respect of coins miniature paintings and foreign currencies under the provisions of section 5 the assessee does ..... is upheld 15 on the question of miniature paintings and foreign currency their inclusion in the assessment and their valuation for .....