Array ( [0] => ..... ; that by virtue of the impugned notification, the central board of direct taxes has purported to supplement section 17(2) of the income-tax act by incorporating amendments in the existing income-tax rules. secondly ..... direct taxes. the petitioners have challenged the notification on four grounds. firstly, on the ground that the impugned notification is issued in purported exercise of power conferred on the central board of direct taxes by section 295 of the income-tax act, 1961, read with section 17(2) and section 192(2c) of the income-tax act ..... c). it was further pointed out that by the taxation laws (amendment) act, 1984, section 17(2) and section 40a of the income-tax act were amended. that by the taxation laws (amendment) act, 1984, parliament amended the income-tax act and taxed interest free loan/concessional loan to employees for the purposes of building a ..... [1] => ..... of 2003 are mentioned hereinbelow ;facts : hyundai heavy industries company ltd., the assessee, was charged with interest under section 201(1a) of the income-tax act, 1961, for short payment of tax deducted at source from the salary of its employee for the assessment year 1994-95. being aggrieved by the order of the assessing officer, the ..... of free accommodation facility provided by the employer to its employees and the assessing officer was not justified in charging interest under section 201/201(1a) of the income-tax act ?' answer : for reasons given hereinafter we are answering both the questions in the affirmative, i.e., in favour of the assessee and against the department. ..... a perquisite under section 17(2)(iii) and those decisions have not been challenged by the department and therefore interest under section 201(1a) of the income-tax act was not leviable on hyundai heavy industries co. ltd. being aggrieved by the decision of the tribunal, the department has come by way of appeal under ..... [2] => ..... , was applied. aggrieved by said order dated 10.01.1996, passed by additional commissioner of income-tax, dehradun (assessing officer), an appeal was preferred by the assessee nrc under section 143 of income tax act, 1961 before the commissioner of income-tax (appeals), dehradun [hereinafter referred as cit(a)]. after hearing the parties, the cit(a) vide his order dated 07.01.2002, passed in apeal no. 308 / ddn / 1995 ..... 1. this appeal, preferred under section 260a of the income tax act, 1961, is directed against the judgment and order dated 26th february 2006 / 7th april 2006, passed by the income tax appellate tribunal, delhi bench 4d4, new delhi (hereinafter referred as itat), in income tax appeal no. 1338 / del / 2002, for the assessment year 1994-95, whereby the appeal of the revenue, is dismissed. 2. heard learned counsel ..... [3] => ..... area outside the territorial waters of india was not chargeable to tax under the income-tax act, 1961, for the assessment year 1983-84 ?'our answers :8. for the reasons given hereinafter we answer both the above questions in the affirmative, i.e., ..... continental sheif and exclusive economic zone. it is important to note that in this case we are concerned with the concept of taxable territory of india under the income-tax act, 1961. this is important as it is only by virtue of notification dated march 31, 1983, that the continental shelf and the exclusive economic zone became part of ..... :'(1) whether the tribunal was right in holding that the continental shelf did not form part of india prior to april 1, 1983, for the purposes of the income-tax act, 1961 ?(2) whether the tribunal was right in holding that salary earned by the employee for services rendered on the rig before april 1, 1983, in the off shore ..... [4] => ..... the business of exploration of mineral oils in bombay high and as such the profits and gains were to be assessed under section 44bb of the income-tax act, 1961. it is also not disputed that tide water marine international inc. is in fact an individual assessee, engaged by another non-resident foreign company who had ..... by the assessee on the profits assessed under section 44bb of the income-tax act, 1961 (hereinafter referred as the i. t. a. 1961). it is also not disputed that the income-tax payable by the assessee was subject to tax deduction at source (hereinafter referred as tds) under section 195 of the income-tax act, 1961. in the case relating to i. t. a. no. ..... appeal of the assessee was allowed holding that he is not liable to pay interest under section 234b of the income-tax act, 1961. income-tax appeal no. 72 of 2007 is directed against the order dated september 15, 2006, passed by the income-tax appellate tribunal (delhi bench 'f') in i. t. a. no. 3616/d/2003, in which the appeal ..... [5] => ..... of india v. om prakash s.s. 1 and co. manu/sc/1557/2001 : [2001]248itr105(sc) , while considering section 206c of the act held as under (page 593) :it is quite evident that section 206c of the income-tax act, 1961, refers to a case where by reason of the payment to the seller the buyer gets specific goods mentioned in the table to ..... his finding that the assessee is not an assessee in default under section 206c of the income-tax act, 1961 (hereinafter referred to as 'the act').3. appeals nos. 36 and 2001 and 38 of 2001 have been filed by the appellants against the common order passed by the learned income-tax appellate tribunal, delhi bench 'd', new delhi, in i.t.a. nos. 192 and 4030 ..... [6] => ..... 1. on february 27, 1997, the commissioner of income-tax, meerut, moved an application under section 256(1) of the income-tax act, 1961, before the tribunal requesting the tribunal that statement of case may be drawn up and the question of law arising from its order dated june 20, 1990, in income-tax appeal no. 3407/delhi of 1988 be referred ..... of case and refer the question of law to this court. the present application no. 415 of 2001 is moved under section 256(2) of the income-tax act. the matter has been transferred from the allahabad high court.despite notice the assessee has remained absent.facts :the assessee is a non-resident company. the ..... perquisite under section 28(iv) of the income-tax act. the order of the assessing officer was overruled by the income-tax appellate tribunal and therefore the matter has come before us under section 256(2) of the income-tax act by which the department seeks a direction from this court to the income-tax appellate tribunal directing it to draw up a ..... [7] => ..... down in the aforesaid case that where the declaration is found false, the income tax authorities under the income tax act, 1961, are not prevented from taking the steps under the act, and what gets finalized under kvss of 1998 is the amount of tax payable on the declared sum under the scheme. but, learned counsel for the ..... of the matter covered under the order in any 'other proceedings' under the direct tax act. the revisional jurisdiction of cit under section 263 of the income tax act, 1961, cannot be said to be 'other proceedings' as the notice issued by cit to the respondent/assessee pertains to the same proceedings of kvss questioning whether the matter ..... a settlement order was passed by the designated authority who issue form no. 2a under the aforesaid act. the question now is whether, revisional power under section 263 of the income tax act, 1961, could have been exercised by the cit, or not, in the matter7. mr. arvind vashistha, learned standing counsel for the revenue/appellant ..... [8] => ..... an agreement with the government of any country outside india--(a) for the granting of relief in respect of income on which have been paid both income-tax under this act and income-tax in that country, or(b) for the avoidance of double taxation of income under this act and under the corresponding law in force in that country, or(c) for exchange of information for the ..... the language of section 90. there are separate agreements with aforesaid countries. there is also no doubt that the dtaa, which is an international treaty, overrides the provisions of the it act, 1961.10. the relevant article in the agreements relating to 'dependent personal services' is almost common in both the agreements (in the agreement with the u.k. it is article 16 ..... p.c. verma, j.1. these appeals, preferred under section 260a of the it act, 1961, are directed against the consolidated judgment and order dt. 20th april, 2000, passed by the tribunal, new delhi, to the extent it disallows the claim in respect of exemption ..... [9] => ..... the amount of tax which would be deductible at source ..... 209(1)(a)(d) of the act, the scheme of sections 208 and 209 of the act indicates that in order to compute advance tax the assessee has to, inter alia, estimate his current income and calculate the tax on such income by applying the rates in force. that under section 209(1)(d) the income-tax calculated is to be reduced by ..... section 234b was applicable. she contended that the income-tax appellate tribunal was wrong in holding that section 234b was not applicable to incomes falling under the head 'salaries'. it was submitted that under section 191 of the act, in cases of failure to deduct tax at source by the employer the tax has to be paid by the assessee. it ..... ) Income Tax Act 1961 Section 80rrb Deduction in Respect of Royalty on Patents - Court Uttaranchal - Judgments | SooperKanoon Skip to content


Judgment Search Results Home > Cases Phrase: income tax act 1961 section 80rrb deduction in respect of royalty on patents Court: uttaranchal

Nov 17 2003 (HC)

National Federation of Insurance Field Workers of India and anr. Vs. U ...

Court : Uttaranchal

Reported in : (2004)187CTR(Uttranchal)180; [2004]265ITR84(Uttaranchal)

..... ; that by virtue of the impugned notification, the central board of direct taxes has purported to supplement section 17(2) of the income-tax act by incorporating amendments in the existing income-tax rules. secondly ..... direct taxes. the petitioners have challenged the notification on four grounds. firstly, on the ground that the impugned notification is issued in purported exercise of power conferred on the central board of direct taxes by section 295 of the income-tax act, 1961, read with section 17(2) and section 192(2c) of the income-tax act ..... c). it was further pointed out that by the taxation laws (amendment) act, 1984, section 17(2) and section 40a of the income-tax act were amended. that by the taxation laws (amendment) act, 1984, parliament amended the income-tax act and taxed interest free loan/concessional loan to employees for the purposes of building a .....

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Oct 14 2003 (HC)

Commissioner of Income-tax and anr. Vs. Hyundai Heavy Industries Co. L ...

Court : Uttaranchal

Reported in : (2004)189CTR(Uttranchal)91; [2003]264ITR328(Uttaranchal)

..... of 2003 are mentioned hereinbelow ;facts : hyundai heavy industries company ltd., the assessee, was charged with interest under section 201(1a) of the income-tax act, 1961, for short payment of tax deducted at source from the salary of its employee for the assessment year 1994-95. being aggrieved by the order of the assessing officer, the ..... of free accommodation facility provided by the employer to its employees and the assessing officer was not justified in charging interest under section 201/201(1a) of the income-tax act ?' answer : for reasons given hereinafter we are answering both the questions in the affirmative, i.e., in favour of the assessee and against the department. ..... a perquisite under section 17(2)(iii) and those decisions have not been challenged by the department and therefore interest under section 201(1a) of the income-tax act was not leviable on hyundai heavy industries co. ltd. being aggrieved by the decision of the tribunal, the department has come by way of appeal under .....

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Mar 31 2008 (HC)

The Commissioner of Income-tax and Dy. Commissioner of Income-tax Vs. ...

Court : Uttaranchal

Reported in : (2008)216CTR(Uttranchal)86

..... , was applied. aggrieved by said order dated 10.01.1996, passed by additional commissioner of income-tax, dehradun (assessing officer), an appeal was preferred by the assessee nrc under section 143 of income tax act, 1961 before the commissioner of income-tax (appeals), dehradun [hereinafter referred as cit(a)]. after hearing the parties, the cit(a) vide his order dated 07.01.2002, passed in apeal no. 308 / ddn / 1995 ..... 1. this appeal, preferred under section 260a of the income tax act, 1961, is directed against the judgment and order dated 26th february 2006 / 7th april 2006, passed by the income tax appellate tribunal, delhi bench 4d4, new delhi (hereinafter referred as itat), in income tax appeal no. 1338 / del / 2002, for the assessment year 1994-95, whereby the appeal of the revenue, is dismissed. 2. heard learned counsel .....

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Oct 16 2003 (HC)

Commissioner of Income-tax and anr. Vs. Atwood Oceanics International ...

Court : Uttaranchal

Reported in : (2004)186CTR(Uttranchal)328; [2003]264ITR761(Uttaranchal)

..... area outside the territorial waters of india was not chargeable to tax under the income-tax act, 1961, for the assessment year 1983-84 ?'our answers :8. for the reasons given hereinafter we answer both the above questions in the affirmative, i.e., ..... continental sheif and exclusive economic zone. it is important to note that in this case we are concerned with the concept of taxable territory of india under the income-tax act, 1961. this is important as it is only by virtue of notification dated march 31, 1983, that the continental shelf and the exclusive economic zone became part of ..... :'(1) whether the tribunal was right in holding that the continental shelf did not form part of india prior to april 1, 1983, for the purposes of the income-tax act, 1961 ?(2) whether the tribunal was right in holding that salary earned by the employee for services rendered on the rig before april 1, 1983, in the off shore .....

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Jul 28 2008 (HC)

Commissioner of Income-tax Vs. Tide Water Marine International Inc.

Court : Uttaranchal

Reported in : [2009]309ITR85(Uttaranchal)

..... the business of exploration of mineral oils in bombay high and as such the profits and gains were to be assessed under section 44bb of the income-tax act, 1961. it is also not disputed that tide water marine international inc. is in fact an individual assessee, engaged by another non-resident foreign company who had ..... by the assessee on the profits assessed under section 44bb of the income-tax act, 1961 (hereinafter referred as the i. t. a. 1961). it is also not disputed that the income-tax payable by the assessee was subject to tax deduction at source (hereinafter referred as tds) under section 195 of the income-tax act, 1961. in the case relating to i. t. a. no. ..... appeal of the assessee was allowed holding that he is not liable to pay interest under section 234b of the income-tax act, 1961. income-tax appeal no. 72 of 2007 is directed against the order dated september 15, 2006, passed by the income-tax appellate tribunal (delhi bench 'f') in i. t. a. no. 3616/d/2003, in which the appeal .....

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Apr 05 2006 (HC)

Commissioner of Income-tax and anr. Vs. District Excise Officer

Court : Uttaranchal

Reported in : [2006]284ITR22(Uttaranchal)

..... of india v. om prakash s.s. 1 and co. manu/sc/1557/2001 : [2001]248itr105(sc) , while considering section 206c of the act held as under (page 593) :it is quite evident that section 206c of the income-tax act, 1961, refers to a case where by reason of the payment to the seller the buyer gets specific goods mentioned in the table to ..... his finding that the assessee is not an assessee in default under section 206c of the income-tax act, 1961 (hereinafter referred to as 'the act').3. appeals nos. 36 and 2001 and 38 of 2001 have been filed by the appellants against the common order passed by the learned income-tax appellate tribunal, delhi bench 'd', new delhi, in i.t.a. nos. 192 and 4030 .....

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Oct 24 2003 (HC)

Commissioner of Income-tax Vs. O.N.G.C. Ltd. (as Agent of Wijsmullar S ...

Court : Uttaranchal

Reported in : [2004]265ITR129(Uttaranchal)

..... 1. on february 27, 1997, the commissioner of income-tax, meerut, moved an application under section 256(1) of the income-tax act, 1961, before the tribunal requesting the tribunal that statement of case may be drawn up and the question of law arising from its order dated june 20, 1990, in income-tax appeal no. 3407/delhi of 1988 be referred ..... of case and refer the question of law to this court. the present application no. 415 of 2001 is moved under section 256(2) of the income-tax act. the matter has been transferred from the allahabad high court.despite notice the assessee has remained absent.facts :the assessee is a non-resident company. the ..... perquisite under section 28(iv) of the income-tax act. the order of the assessing officer was overruled by the income-tax appellate tribunal and therefore the matter has come before us under section 256(2) of the income-tax act by which the department seeks a direction from this court to the income-tax appellate tribunal directing it to draw up a .....

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May 05 2008 (HC)

The Commissioner of Income-tax Vs. Mcdermott International Inc.

Court : Uttaranchal

Reported in : (2008)218CTR(Uttranchal)203; [2008]302ITR268(Uttaranchal)

..... down in the aforesaid case that where the declaration is found false, the income tax authorities under the income tax act, 1961, are not prevented from taking the steps under the act, and what gets finalized under kvss of 1998 is the amount of tax payable on the declared sum under the scheme. but, learned counsel for the ..... of the matter covered under the order in any 'other proceedings' under the direct tax act. the revisional jurisdiction of cit under section 263 of the income tax act, 1961, cannot be said to be 'other proceedings' as the notice issued by cit to the respondent/assessee pertains to the same proceedings of kvss questioning whether the matter ..... a settlement order was passed by the designated authority who issue form no. 2a under the aforesaid act. the question now is whether, revisional power under section 263 of the income tax act, 1961, could have been exercised by the cit, or not, in the matter7. mr. arvind vashistha, learned standing counsel for the revenue/appellant .....

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Jul 22 2005 (HC)

Sedco Forex International Inc. Vs. Commissioner of Income Tax

Court : Uttaranchal

Reported in : (2005)198CTR(Uttranchal)364; [2005]279ITR1(Uttaranchal)

..... an agreement with the government of any country outside india--(a) for the granting of relief in respect of income on which have been paid both income-tax under this act and income-tax in that country, or(b) for the avoidance of double taxation of income under this act and under the corresponding law in force in that country, or(c) for exchange of information for the ..... the language of section 90. there are separate agreements with aforesaid countries. there is also no doubt that the dtaa, which is an international treaty, overrides the provisions of the it act, 1961.10. the relevant article in the agreements relating to 'dependent personal services' is almost common in both the agreements (in the agreement with the u.k. it is article 16 ..... p.c. verma, j.1. these appeals, preferred under section 260a of the it act, 1961, are directed against the consolidated judgment and order dt. 20th april, 2000, passed by the tribunal, new delhi, to the extent it disallows the claim in respect of exemption .....

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Oct 09 2003 (HC)

Commissioner of Income-tax and anr. Vs. Sedco Forex International Dril ...

Court : Uttaranchal

Reported in : (2004)186CTR(Uttranchal)144; [2003]264ITR320(Uttaranchal)

..... the amount of tax which would be deductible at source ..... 209(1)(a)(d) of the act, the scheme of sections 208 and 209 of the act indicates that in order to compute advance tax the assessee has to, inter alia, estimate his current income and calculate the tax on such income by applying the rates in force. that under section 209(1)(d) the income-tax calculated is to be reduced by ..... section 234b was applicable. she contended that the income-tax appellate tribunal was wrong in holding that section 234b was not applicable to incomes falling under the head 'salaries'. it was submitted that under section 191 of the act, in cases of failure to deduct tax at source by the employer the tax has to be paid by the assessee. it .....

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