Outside - Judgment Search Results

Capt. A.L. Fernandes Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)81ITD203(Mum.)

..... is not affected by the fact that the services were rendered outside india he therefore held that the salary was includible in the ..... accepted by the learned members is that the services were rendered outside india the ships not being considered as part of india however ..... not concern itself with a case where the assessee renders services outside india as in the present case where the assessee has rendered .....

Pride Foramer Vs. Union of India (Uoi) and ors.

Court: Mumbai

Reported in: AIR2001Bom332; 2002(1)ALLMR151; 2002(4)BomCR751; 2002(148)ELT19(Bom); 2001(3)MhLj819

..... waters hence they should be considered as foreign going vessels engaged in any other operations outside the indian territorial waters 10 the learned counsel for the petitioner cited few more ..... consequently the division bench held that supply of imported stores to the oil rigs stationed outside the territorial waters would qualify for exemption from duty under section 86 without being required .....

Rajesh Ravindran Vs. the Secretary to Govt. of India,

Court: Central Administrative Tribunal CAT Ernakulam

..... general quota candidate was available if the allotment were correctly made on the basis of outsider insider outsider cycle there should be one post available for insider from the 1995 batch this ..... emphasised the applicant s plea that if the allocation were correctly made as per the outsider insider outsider cycle of allotment the applicant would have got his home cadre namely kerala as .....

indopel Garments (P) Ltd. Vs. Deputy Cit

Court: Chennai

Reported in: (2001)72TTJ(Mad)702

..... on export commission and other related charges payable to a non resident for services rendered outside india becomes allowable expenditure on being appraised of this position the comptroller auditor general ..... on export commission and other related charges payable to a non resident for services rendered outside india is allowable expenditure the assessing officer is bound to follow that circular and .....

Clifford Chance Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)82ITD106(Mum.)

..... principles the fees earned by the assessee for services performed outside india would not be regarded as indirectly attributable to operations in ..... the question whether services were rendered in india or outside india when the projects in relation to which assessee was appointed ..... very simple if assessee proves that it rendered services outside india its income to that extent can be excluded while computing .....

Bakulesh T. Shah Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2003)78TTJ(Mum.)358

..... the assessee would include any income whether earned in india or outside india therefore even when sikkim was not part of india ..... petitions that all the respondents in the instant cases were located outside the jurisdiction of the sikkim high court and therefore the ..... ministry of finance government of india itself has considered sikkim as outside india for the purpose of it act 1961 till the it act .....

Deputy Commissioner of Vs. Ramnath and Co.

Court: Income Tax Appellate Tribunal ITAT Cochin

Reported in: (2002)83ITD698(Coch.)

..... such enterprises by the assessee for technical professional services rendered or agreed to be rendered outside india iv for such services income is received in convertible foreign exchange in india ..... services rendered by the assessee were utilised by the foreign enterprises anywhere in india or outside india independently of the assessee 3 whether the technical professional services rendered by the .....

Shakti Traders Vs. State of Jammu and Kashmir and ors.

Court: Jammu and Kashmir

..... constitution of india clearly prohibits the state from discriminating by taxation the goods imported from outside the state and the state government in the instant case despite the clear mandate of ..... the imported goods even with a view to protecting the local manufacturers from competition from outside manufacturers the states cannot create tax barriers around themselves in the instant case the state .....

M/S. Essel Packaging Limited Vs. Commissioner of Central Excise,

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2001)(77)ECC128

..... reasonable period applying the ratio of reasonability the commissioner held that the price charged to outside buyers was correctly extended for captive consumption made within 3 months he therefore upheld ..... calculation of the duty for captive consumption in spite of the few instances of such outside clearances was legal we remand the proceedings to the jurisdictional officers for determination of .....

Saipem S.P.A. Vs. Dcit (Asstt.) Spl. Range-i

Court: Income Tax Appellate Tribunal ITAT Delhi

..... and is payable to the non resident for the transportation outside india and therefore the receipts thereof would not be ..... the prospecting for or extraction or production of mineral oils outside india i plant includes ships aircraft vehicles drilling units scientific ..... by ongc for mobilisation of drilling unit from their location outside india namely setubal portigal to the location designated by ongc .....