Court : Authority for Advance Rulings
Reported in : (2005)195CTRAAR534
..... of treaties article 32 supplementary means of interpretation--recourse may be had to supplementary means of interpretation, including the preparatory work of the treaty and the circumstances of its conclusion, in order to confirm the meaning resulting from the application of article 31, or to determine the meaning when the interpretation according to article 31: and in view of the fact that the applicability of the treaty to individuals has been the centre of controversy for ..... " para 1 of the circular bespeaks that it was issued to clarify the rate of tax applicable for deduction at source under section 195 of the indian act as complaints from and representations of nris in uae were received stating that banks and uti were deducting tax at source at the rates higher than that provided in the treaty and ..... not make him a resident in india within the meaning of section 6 of the indian act.there can be little doubt that a tax treaty should be given liberal interpretation to make it workable but that would only mean ironing out the creases, as it is called, which would be within the realm of interpretation but then doing violence to the language of the treaty as to re-write its provisions, would fall within the ..... treaty protection cannot be denied even when a person is not a taxable subject for the purposes of domestic ..... in re: emirates fertilizer training company wll, (2005) 272 itr 82 (aar); irc v. ..... emirates fertilizer training company wll, in re (2005) 272 itr 82 (aar). ..... , 2005, without .....
Tag this Judgment!Court : Authority for Advance Rulings
Reported in : (2008)(126)ECC216
..... government exempted the imported goods of the description specified in column 3 of the table and falling within the chapter, heading or sub-heading of the first schedule to customs tariff act as specified in the corresponding entry of the column 2 of the table from so much of the duty of customs leviable thereon under the said first schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in ..... the import is resorted to in pursuance of regional pool arrangement entered into with the foreign airline operators.15.2 we would also reiterate our observation made in the concluding para related to questions 4(a) and (b).from the statement of facts, it appears that the applicant will be selling the components or parts to an airline operator in india with whom the applicant has not entered into a regional pool contract by ..... process of servicing an engine and are incorporated/injected into the goods that are being repaired including those that may be spoilt or wasted during the process of such servicing would be exempt from payment of basic customs duty and additional customs duty held, nuts, bolts, screws, rivets, etc used in the process of servicing/repairing an aircraft engine can be treated as parts of ..... components into india (acting as the importer on record) and provide these to the customer airlines on a long term domestic lease basis. ..... it would be doing violence to common sense, ordinary understanding and commercial parlance to regard ..... 2005 ..... 2005 .....
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