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Section 617 Of The Companies Act - Judgment Search Results

Home > Cases Phrase: section 617 of the companies act Court: authority for advance rulings Year: 2009 Page 1 of about 22 results (0.186 seconds)
Jul 23 2009 (TRI)

Fujitsu Services Limited Vs. Director of Income-tax (international Tax ...

Court : Authority for Advance Rulings

Decided on : Jul-23-2009

the questions calls for interpretation of the first proviso to section 112 1 of the income tax act 1961 act the to section 112 1 of the income tax act 1961 act the contention of the applicant is that the income from

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Feb 27 2009 (TRI)

Mol Corporation Vs. Dit (int.Tax), New Delhi

Court : Authority for Advance Rulings

Decided on : Feb-27-2009

first clause of the proviso to sub section 2 of section 245r which reads as under 2 the authority may after statute and section 394 1 b iii of the indian companies act to make good his submission that gracemac can still and section 394 1 b iii of the indian companies act to make good his submission that gracemac can still continue

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Nov 30 2009 (TRI)

Federation of Indian Chambers of Commerce and Industry (Ficci) Vs. Dir ...

Court : Authority for Advance Rulings

Decided on : Nov-30-2009

deemed to accrue or arise in india by reason of section 9 1 vii b of the income tax act 1961 bio equivalence tests is not being imparted to the pharmaceutical companies and the consideration is not paid for that purpose on defining and executing business development strategies for selected technologies these activities are all performed by ut ic 2 from usa 13

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Nov 30 2009 (TRI)

Dana Corporation (Through Its Successor, Dana Companies Llc a Subsidia ...

Court : Authority for Advance Rulings

Decided on : Nov-30-2009

position was explained thus ahmedabad 1985 156 itr 509 section 45 is a charging section for the purpose of imposing dc dc transferred the shares held by it in various companies outside us including indian companies in the following manner equity provisions of section 45 and 48 of the income tax act 1961 section 45 charges the profits or gains arising from

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Jun 30 2009 (TRI)

Cable and Wireless Networks India Private Limited Vs. Director of Inco ...

Court : Authority for Advance Rulings

Decided on : Jun-30-2009

mr a sinha this application has been filed under section 245q 1 of the income tax act 1961 the act is a part of the cable and wireless groups of companies it is engaged in the business of providing international long with the issue we may extract the provisions of the act as well as the treaty the relevant provisions of section

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Jun 30 2009 (TRI)

Factset Research Systems Inc. Vs. Director of Income-tax (internationa ...

Court : Authority for Advance Rulings

Decided on : Jun-30-2009

in electronic medium as contemplated by sub clause i of section 14 a the exclusive right remains with the applicant being quarterly conference calls e g analystss queries held by public companies there are some more databases also a customer can view accordance with the law governing copyright in india viz copyright act 1957 in state of madras vs ganon dunkrley and co

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Dec 07 2009 (TRI)

Geofizyka Torun Sp.Zo.O. Chrobrego 50 Vs. Director of Income-tax, (int ...

Court : Authority for Advance Rulings

Decided on : Dec-07-2009

provision in section 44d as well as the proviso to section 44bb therefore in the case decided by this authority in royalty and technical service fees in the case of foreign companies inter alia the applicable rates are specified therein apparently section115a 5 2 section 44da which was inserted by the finance act 2003 is another special provision for computing income by way

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Apr 23 2009 (TRI)

Canoro Resources Limited Vs. Director of Income-tax (internat Ional Ta ...

Court : Authority for Advance Rulings

Decided on : Apr-23-2009

to be curbed by insertion of sub section 3 in section 45 related to the prevailing domestic practice it was perhaps accordingly the transaction in question will be between two foreign companies and the transfer pricing provisions will be attracted the alternative on business there mr b r naik who had been actually controlling the business returned to india permanently and settled in

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Mar 31 2009 (TRI)

M/S. Four Star Oil and Gas Co. Vs. Director of Income Tax (intl.Taxn.) ...

Court : Authority for Advance Rulings

Decided on : Mar-31-2009

the act in as much as the 2nd proviso to section 48 of the act is not applicable to a non the act could not be denied to non residents foreign companies even if they are entitled to a different relief in 1st proviso and 2nd proviso to section 48 of the act are mutually exclusive and since the applicant has acquired the

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Mar 31 2009 (TRI)

M/S.Rural Electrification Corporation Ltd. Vs. Commissioner of Income ...

Court : Authority for Advance Rulings

Decided on : Mar-31-2009

debts and had accordingly been allowed deduction under the said section from a y 1990 91 to 1995 96 it was to meet the requirements of section 17 of the banking companies act 1949 in other words where there is only one 36 1 viii the amendment was made by the finance act 1997 with effect from 1 4 1998 by inserting the

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