Judgment Search Results Home > Cases Phrase: indian boilers amendment act 2007 section 11 amendment of section 11 Sorted by: recent Court: delhi Year: 1998 Page 5 of about 44 results (0.149 seconds)

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

Court : Income Tax Appellate Tribunal ITAT Delhi

..... treaty with a foreign country may contain a provision giving concessional treatment to any income as compared to the position under the indian law existing at that point of time. however, the indian law may subsequently be amended, reducing the incidence of tax to a level lower than what has been provided in the tax treaty. 43.1 since ..... the permanent establishment's turnover (or perhaps gross profits) bears to that of the enterprise as a whole. further, in view of the amendment made in s. 90 of the it act by finance (no. 2) act, 1991 with retrospective effect from 1st april, 1972, it is provided that where the central government has entered into an agreement with the ..... the tax treaties are intended to grant tax relief and not put residents of a contracting country at a disadvantage vis-a-vis other taxpayers, s. 90 of the it act has been amended .....

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

Court : Delhi

Reported in : (1998)61TTJ(Del)656

..... with a foreign country may contain a provision giving concessional treatment to any income as compared to the position under the indian law existing at that point of time. however, the indian law may subsequently be amended, reducing the incidence of tax to a level lower than what has been provided in the tax treaty.43.1 since ..... permanent establishments turnover (or perhaps gross profits) bears to that of the enterprise as a whole. further, in view of the amendment made in section 90 of the income tax act by finance (no. 2) act, 1991 with retrospective effect from 1-4-1972, it is provided that where the central government has entered into an agreement with ..... the tax treaties are intended to grant tax relief and not put residents of a contracting country at a disadvantage vis-a-vis other taxpayers, section 90 of the income tax act has been amended .....

Al Mustaneer Establishment for Trade Vs. Varuna Overseas Pvt. Ltd.

Court : Delhi

Reported in : 1998IIAD(Delhi)481; 72(1998)DLT186

..... getting instruction from dhar general overseas pvt. ltd. 8 malcha marg market chankyapuri new delhi-21.4. all the bank charges relating to the aforesaid l/c regarding transfer, amendment, negotiating etc will be borne by m/s kupal metals & materials pvt ltd. lobby no. 3, kanchanjunga building, 18 barakhamba road, new delhi 110001. a payment ..... made through the agent. the remittance commission will be made by bank draft after each negotiation of the documents and after the receipt of money into the indian bank.the agent will watch the interest of the supplier regarding procurement of business, opening the letter of credit and promoting further business.in accordance to the ..... also lose his life. the threat to his life, the restriction on his movement, the taking away of his passport constituted duress and coercion, besides being criminal acts, in getting the guarantee deed executed from defendant no. 5 by the agents of the plaintiff. the said guarantee deed is null and void besides being not .....

Collector of Central Excise Vs. Govind Rubber Ltd.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in : (1998)(102)ELT67TriDel

..... industries and was not relevant and was redundant.6. learned dr, in response to a question from the bench, stated that notification no. 42/89 was an amending notification which amended the previous notification 231/85 and came in force with effect from 1-3-1989.7. learned counsel stated that notification no. 231/85-c.e., dated 11 ..... -3-1989 to remove certain unfounded doubts raised by the departmental officer and the audit parties.9. learned counsel cited the following case law in support of his contentions :- (a) indian aluminium co. ltd. v. cce, cochin reported in 1995 (79) e.l.t. ill (tribunal). (b) j.k. synthetics ltd. v. cce reported in 1996 (17) rlt ..... 81-central excise, dated the 25th march, 1981, the central government hereby exempts tyres, tubes and flaps, falling under chapter 40 of the schedule to the central excise tariff act, 1985 (5 of 1986), (hereinafter referred to as "the said goods"), from so much of the duty of excise leviable thereon under section 3 of the central excises .....