Foreign State - Judgment Search Results

S.A. Vitol Vs. Bhatia International Limited

Court: Mumbai

..... certain circumstances but provided for its use only for protecting the economy of the foreign state and not as instrument of oppression or discrimination the illustration given in the ..... official government united nations or european union requirements applicable to such party relating to foreign trade controls export controls embargoes or international boycotts of any type consequently the .....

The Commissioner of Income Tax, Kottayam Vs. Thomas Kurian, (Deceased) ...

Court: Kerala

..... received by the assessee from the government of a foreign state or a foreign enterprise in consideration for the use outside india of ..... deduction mainly because payment for service was received in convertible foreign exchange it is against this order of the tribunal ..... with the supply of commercial information from india to the foreign buyer whereas in this case assessee was engaged in verification .....

Abdulgafar A. Nadiadwala Vs. Deputy Commissioner of Income Tax

Court: Mumbai

Reported in: [2001]75ITD394(Mum)

..... or any similar payment received by the assessee from the government of a foreign state or a foreign enterprise in consideration for the use outside india of any patent invention model ..... had provided information concerning industrial commercial or scientific knowledge experience or skill to the foreign enterprise another category that qualifies for deduction is for technical or professional services .....

Li and Fung India P.Ltd. Vs. the Commissioner of Income Tax

Court: Delhi

Reported in: (2008)216CTR(Del)252; [2008]305ITR105(Delhi)

..... fees or any similar payment received by the assessed from the government of a foreign state or foreign enterprise or in consideration of technical or professional services rendered or agreed to be ..... the services rendered by the assessed require knowledge expertise and experience and fee received from foreign enterprises for supply of commercial information sent from india for use outside india is .....

Indian Institute of Public Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1984)7ITD367(Delhi)

..... by that amendment the term foreign company was replaced by government of a foreign state or a foreign enterprise rendering the definition in ..... requirements namely it should have received fee etc from a foreign company and such receipt should be under an agreement approved ..... technical services rendered or agreed to be rendered to the foreign company by the assessee under an agreement approved by the .....

Abdulgafar A. Nadiadwala Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2000)75ITD394(Mum.)

..... or any similar payment received by the assessee from the government of a foreign state or a foreign enterprise in consideration for the use outside india of any patent invention model ..... had provided information concerning industrial commercial or scientific knowledge experience or skill to the foreign enterprise another category that qualifies for deduction is for technical or professional services .....

Mascon Technical Services Ltd. Vs. Asstt. Cit, Central Circle Iii (2)

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2005)3SOT861(Chd.)

..... fees or any similar payment received by the assessee from the government of a foreign state or foreign enterprise in consideration for the use outside india of any patent invention design secret ..... interpretation of the section in our view the assessee was undoubtedly rendering services to the foreign government by executing the water supply project these services were no doubt technical services .....

J.K. (Bombay) Ltd. Vs. Central Board of Direct Taxes and anr.

Court: Delhi

Reported in: ILR1979Delhi407; [1979]118ITR312(Delhi)

..... received by the assessed from the government of a foreign state or a foreign enterprise in consideration for the use outside india of ..... available or in consideration of technical services rendered to a foreign government or enterprise the royalty commission fees or any similar ..... v it is stated in the circular that the technical services rendered or agreed to be rendered to the foreign party should .....

Deputy Commissioner of Vs. Mittal Corporation

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2001)77ITD270(Delhi)

..... received by the assessee from the government of a foreign state or a foreign enterprise in consideration for the use outside india ..... suppliers the supplier ships the goods directly to the foreign buyers the foreign buyer makes payments directly to the supplier and ..... of income tax as under that the assessee advises foreign enterprises on matters connected with their trading operations such .....

E. Christien Vs. P.J. Delanney

Court: Kolkata

Reported in: (1899)ILR26Cal931

..... latter case the defendant was unquestionably not a subject of the foreign state in the court of which the judgment sought to be enforced ..... giving jurisdiction to the chandernagore court over persons permanently residing in foreign territory it has not been brought to our notice and ..... 13 of the code of civil procedure enacts that where a foreign judgment is relied on the production of the judgment duly .....