Outside - Judgment Search Results

V. Guruviah Naidu and Sons Vs. Commissioner of Income Tax.

Court: Chennai

Reported in: (1996)130CTR(Mad)189

..... items such as advertisements or publicity out side india obtaining information regarding markets outside india maintenance outside india of a branch office or agency preparation and submission of tenders ..... including deduction on account of export markets development allowance expenditure on advertisement or publicity outside india in respect of the goods services or facilities in which the assessee .....

In Re: Advance Ruling P. No. 13 of

Court: Authority for Advance Rulings

Reported in: (1997)228ITR487AAR

..... in india where the plant and complex are set up and the entire discussion about outside and inside activities involving various kinds of services elaborately dissected and particularised in separate ..... just possible that the permanent establishment may be carrying out operations both in india and outside india in which event the profits attributable to the permanent establishment will be not .....

Vst Distribution, Storage and Vs. State of West Bengal and ors.

Court: Sales Tax Tribunal STT West Bengal

Reported in: (2000)118STC515Tribunal

..... the value of such stock of luxuries despatched to places outside the west bengal to the satisfaction of the prescribed authority ..... on stocks whether imported or locally manufactured despatched to places outside west bengal and thereby even all the stocks of locally ..... of luxury items within west bengal excluding the stocks despatched outside the state clearly stocking is a state which is subsequent .....

Oklahoma Tax Comm'n Vs. Chickasaw Nation

Court: US Supreme Court

..... indians and tribes are generally immune from state taxation as this principle does not operate outside indian country in addition the treaty of dancing rabbit creek which guarantees the tribe and ..... nation of red people and their descendants and it is immaterial that these descendants live outside indian country in evaluating this argument we are mindful that treaties should be construed liberally .....

Capt. K.C. Saigal Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1995)54ITD488(Delhi)

..... should be received in convertible foreign exchange which should be brought into india from outside india with reference to the second requirement the assessing officer further observed that the ..... is received by the assessee from a foreign enterprise in consideration for the use outside india of any information concerning industrial commercial or scientific knowledge experience or skill made .....

Sharma Associates Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

..... expended the amount was declared by the assessee only because the assessee had incurred expenditure outside the books without explaining the source thereof accordingly he confirmed the addition made by the ..... recipient mehta construction co the intention of the parties was therefore to keep the transaction outside the books of account such a situation in my view will be an exceptional circumstance .....

Prabhat Oil Traders Vs. Income-tax Officer (No. 1)

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... dearly transpires that the assessee sold 600 tins of groundnut oil outside the books of account and in order to hide these ..... the assessee purchased 600 tins from undisclosed sources and sold them outside the books of account reference can be made to paragraph ..... the assessee purchased 600 tins from undisclosed sources and sold them outside the books of account are based on surmises and conjectures .....

Missouri Vs. Jenkins

Court: US Supreme Court

..... identifiable schools within the kcmsd instead its purpose is to attract nonminority students from outside the kcmsd schools but this interdistrict goal is beyond the scope of the intradistrict ..... that therefore as a matter of fact the intradistrict segregation violation lacked the relevant consequences outside the district required to justify the district court s magnet concept with the arguable .....

Commissioner of Income-tax Vs. Yawar Rashid and ors.

Court: Madhya Pradesh

Reported in: (1996)133CTR(MP)252; [1996]218ITR699(MP)

..... was right in law in holding that tax deducted at source outside india from foreign dividends and interest income was not part of ..... above clause consequently it was held that tax deducted at source outside india cannot be treated as part of the total income of ..... it was observed headnote therefore the only entitlement of a shareholder outside the united kingdom is to receive dividend as reduced by the .....

Secretary, Ministry of Information and Broadcasting, Govt. of India an ...

Court: Supreme Court of India

Reported in: AIR1995SC1236; JT1995(2)SC110; 1995(1)SCALE539; (1995)2SCC161; [1995]1SCR1036

..... right to telecast by doordarshan within india and 2 right of twi to telecast outside india for viewers outside india having regard to the urgency of the matter and without going into the ..... in this appeal or the writ application shall be entitled to telecast for international viewers outside india the secretary ministry of telecommunication sanchar bhavan new delhi government of india is directed .....