Skip to content


Judgment Search Results Home > Cases Phrase: citizenship constitution of india Court: income tax appellate tribunal itat delhi Page 1 of about 4 results (0.055 seconds)

Mar 31 1994 (TRI)

Shaukat Shah Khan Vs. Assistant Controller of Estate

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1995)54ITD241(Delhi)

..... foreign judgments are not conclusive, section 41 of the evidence act, 1872 on relevancy of certain judgments in probate etc., jurisdiction, and article 5 of the constitution of india on citizenship at the commencement of the constitution, it held that it is a well-established proposition in private international lawihat unless a foreign court has jurisdiction in the international sense, a judgment delivered by ..... the nature both of the requisite fact, viz., residence and requisite intention. residence may be defined as habitual physical presence in a place or country. the residence which goes to constitute domicile certainly need not belong in point of time. as per lord cranworth in bell v. kennedy [1868] lr i sc. & di v. 307 (hl), if the intention of ..... of his holding a united kingdom passport in which he was described as a british subject by birth and the fact that he had not done any act to acquire citizenship of any country and that he was ordinarily resident in united kingdom. hence it is unnecessary for the appellate controller of estate duty to set aside the order impugned before ..... that court would not be recognised or enforceable in india and further that if the foreign judgment was obtained by fraud or if the proceedings in which it .....

Tag this Judgment!

Feb 26 2002 (TRI)

Hcl Infosystems Ltd. Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Delhi

..... case laws cited by the ao amply clarify the position and as such the remission to the collaborators for deputing technicians and advisory personnel constitute fee for technical services. the learned cit(a) also considered the implications of the provisions of section 192 and section 195 and rightly decided ..... permit and obtaining noc's from it department. as those persons enjoyed 'foreign technician' status (except mr. ayee goundan due to his indian citizenship) the income-tax computed under section 192 was borne by the assessee and claimed exempt under section 10{6)/10(5b). in case of mr ..... commencement of commercial production.23. another part of the agreement was that hp was to depute certain technical personal to work for assessee in india. this part of the agreement was provided in article 10 of the agreement. in consideration of the hp deputing its technical and advisory personnel ..... indian income taxes. besides the above-mentioned services, hp was also to depute certain technical personnel to work for the assessee in india. the expatriates deputed in india wanted to receive salary in the us in foreign currency. for administrative convenience, it was decided that hp would pay salary ..... assessee makes payment to hp for providing technical services and in the second transactions, hp makes payments of salaries to its expatriate employees working in india. tax was required to be deducted for each of the transaction as the provisions of section 192 and section 195 are not exclusive. he, .....

Tag this Judgment!

Oct 08 2003 (TRI)

Kailashanand Mission Trust Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2004)88ITD125(Delhi)

..... iii) raising of overdrafts from the bank against the security of fdrs tantamounts to misuse of the corpus fund. (iv) there have been changes in the constitution of the trust from time to time which were not communicated to the department. (v) the trust property is being used for business purposes violating the ..... reliance was placed on the following decisions :rao bahadur ravulu subba rao and ors. v. cit (1956) 30 itr 163 (sc)shailendra kumar v. union of india and ors. (1989) 175 itr 494 (all) proceeding further, it was contended by him that fiscal statute should be strictly construed. hence, in the absence of ..... look into the other enactments. he relied on the following judgments :h.h. sri jaya chamaraja wadiyar, maharaja of mysore and ors. v. union of india and anr.regarding the application of section 21 of gca, he relied on the commentary of gca by n.s. bindia for the proposition that judicial ..... it is not possible to assume such powers. it was also submitted that no authority has inherent power to review.reliance was placed on the following judgments : 3. east india hotels ltd. v. c.r. shekhar reddy, dy. cit (1998) 230 itr 622 (kar) 6. cit v. bhawani prasad girdhari lal and co. (1991) ..... the respondents was that the collector having the power to grant the registration certificate under the citizenship act and by virtue of section 21 of the general clauses act, and apart from section 10(2) of the citizenship act, the power to cancel it we are entirely unable to agree that section 21 .....

Tag this Judgment!

Mar 26 1996 (TRI)

Sedco Forex International Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1996)58ITD177(Delhi)

..... ; (cc) the use of mere storage facilities or the maintenance of a place of business exclusively for the purchase of goods or merchandise in the country of purchase, shall not constitute a permanent establishment; (dd) a person acting in one of the contracting states for or on behalf of an enterprise of the other contracting state shall be deemed to be ..... evidence in this regard has been furnished by the assessee. the material placed is only in regard to the citizenship and residence in a general manner. this apart, the term "permanent establishment" as defined in article ii of the aadt between india and france refers to the enterprise which is registered in france. in the instant case the employer is a company ..... international traffic shall be taxed only in that contracting state".the expression used in the aforesaid provisions namely "one of the contracting states", "the other contracting state", "tax", "resident of india", "resident of france", and "permanent establishment" as defined in art. ii of the aadt are as under : (c) the terms "one of the contracting states" and "the other contracting ..... double taxation with pakistan. whether operative for asst. yr. 1972-73 and subsequent assessment years. 1. the question whether the agreement for the avoidance of double taxation of income between india and pakistan (notified under notification no. 28, dt. 10th december, 1947 (printed here as annexure) continues to be operative after the outbreak of the indo-pakistan armed conflict of .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //