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..... company (iii) a banking company (iv) a co-operative bank other than a primary agricultural credit society or a primary co-operative or agricultural and rural co-operative bank (v) a housing finance company; and (vi) any other financial corporation including a public company. the main business of these eligible entities is still to provide ..... examine whether the applicant is an eligible entity for the deduction under section 36(1)(viii) of the act. the eligible entity has been stated to be a financial corporation which includes, as per the definition in the section, a public company and a government company. as per the explanation appended to section 36 ..... as the transferee enterprise) for the purpose of operating and maintaining the infrastructure facility on its behalf in accordance with the agreement with the central government, state government, local authority or statutory body, the provisions of this section shall apply to the transferee enterprise as if it were the enterprise to which .....
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..... natural resources ; (g) a warehouse, in relation to a person providing storage facilities for others ; (h) a farm, plantation or other place where agriculture, forestry, plantation or related activities are carried on ; (j) an installation or structure used for the exploration or exploitation of natural resources, but only ..... intends to sign similar agreements in future with other foreign entities. apart from this, the applicant carries on other activities as well, such as, corporate training, open public training, management consultancy, publishing and trading in educational material, etc. so far as promotion of professional examination/certification programmes of foreign ..... exemption, deduction, credit, or other allowance now or hereafter accorded: by the laws of either contracting state; or by any other agreement between the contracting states. 1. for the purposes of this convention, the term "resident of a contracting state" means any person who, under the laws of that state is liable to .....
Tag this Judgment!Court : Authority for Advance Rulings
..... of natural resources ; (g) a warehouse, in relation to a person providing storage facilities for others ; (h) a farm, plantation or other place where agriculture, forestry, plantation or related activities are carried on ; (i) a store or premises used as a sales outlet ; (j) an installation or structure used ..... applicant intends to sign similar agreements in future with other foreign entities. apart from this, the applicant carries on other activities as well, such as, corporate training, open public training, management consultancy, publishing and trading in educational material, etc. so far as promotion of professional examination/certification programmes of foreign ..... 2. the convention shall not restrict in any manner any exclusion, exemption, deduction, credit, or other allowance now or hereafter accorded: (a) by the laws of either contracting state; or (b) by any other agreement between the contracting states. paragraph 1 of article 4 reads as follows:- article 4 : residence 1. for .....
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