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Judgment Search Results Home > Cases Phrase: income tax act Court: authority for advance rulings Year: 1999 Page 1 of about 6 results (0.042 seconds)

Apr 28 1999 (TRI)

In Re: P. No. 30 of 1999

Court : Authority for Advance Rulings

Decided on : Apr-28-1999

Reported in : (1999)238ITR296AAR

..... from "xt" for the use of industrial, commercial or scientific equipment of "y" in its cpu in usa. (iii) under the provisions of section 9(1)(vi) of the income-tax act, 1961, income is deemed to accrue or arise in india and is taxable in the hands of the non-resident person even if he is not maintaining any "permanent establishment" in india ..... has under the laws of that state. however, the term "royalty" has been explicitly defined in article 12. that definition would override the definition of "royalty" as appearing in the income-tax act, 1961. the departmental representative further argued that the definition of "royalty" alludes to the concept of "know-how". in classifying us royalties payments received as consideration for information concerning industrial ..... therein.however, article 12 of the dtaa between india and the usa defines "royalties" and "fees for included services" and since the provisions of the dtaa supersede those of the income-tax act, the definition of "royalties" and "fees for technical services" therein are to be taken into consideration to see whether the payments due to the applicant are taxable under the said ..... suhas c. sen, j. (chairman), subhash c. jain and mohini bhussry, members 1. the present application has been filed by "y" under section 245q(1) of the income-tax act, 1961.2. the applicant, "y", is a company formed and incorporated in the usa and belongs to the "abc" group of companies which operate in the worldwide credit card and .....

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May 19 1999 (TRI)

In Re: Cyril Eugene Pereira

Court : Authority for Advance Rulings

Decided on : May-19-1999

Reported in : (1999)239ITR650AAR

..... paying individuals in the uae, then the agreement would be a flagrant violation of the powers given to the central government by section 90 of the income-tax act and ultra vires the income-tax act and the annual finance act.74. it was further contended that paragraph 1 of article 4, has given a very restricted interpretation of the word, "resident of a contracting state", ..... relief from potential double taxation is incomprehensible. the central government can enter into an agreement with the government of any foreign country for the avoidance of double taxation of income under the income-tax act and under the corresponding law in force in that country. the central government in the instant case has actually entered into an agreement for this purpose with the uae ..... relief has to be granted on account of any income on which tax has been paid both under the income-tax act and the foreign income-tax law, then such relief will have to be allowed in course of the assessment of that income.likewise, if tax is levied for any particular year of account under the income-tax act, and the foreign income-tax law, then relief will have to be granted in ..... apply to the extent they are more beneficial to that assessee." 13. under clause (a) of section 90(1), relief can be granted only if tax has been paid both under the income-tax act as well as income-tax law of the foreign country. under clause (a), relief can be granted in case of actual imposition of double taxation. clause (b) of section 90( .....

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Jan 05 1999 (TRI)

Hyder Consulting Ltd. Vs. Commissioner of Income-tax

Court : Authority for Advance Rulings

Decided on : Jan-05-1999

Reported in : (1999)236ITR640AAR

..... department.8. it is the contention of hcl that the amounts payable by the government of orissa to hcl for onward payment to scl would not constitute income liable for tax deduction under the indian income-tax act since the amounts are necessarily linked to the amounts claimed by/payable to scl. further, the amounts which are accepted to be paid by the government ..... determine the appropriate proportion of the payments chargeable to tax.the applicant is aggrieved that the income-tax officer (tds), bhubaneswar, has arrived at tax rate of 42.85 per cent. the application was made by the government of orissa ..... limited for the services rendered by stup consultants limited be construed as income of hyder consulting limited, liable for tax to be deducted at source in accordance with the provisions of section 195 of the income-tax act, 1961 (ii) on the facts and in the circumstances of the case, whether the tax rate currently being adopted by the government of orissa for the purpose ..... government of orissa sought clarification from the income-tax department, i.e., the income-tax officer, bhubaneswar, regarding rate of deduction of tax while making the said payments.6. at the time of hearing, counsel for the applicant stated that the reference made by the government of orissa was in terms of section 195(2) of the income-tax act which calls upon the assessing officer to .....

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Aug 09 1999 (TRI)

In Re: P-36 of 1998

Court : Authority for Advance Rulings

Decided on : Aug-09-1999

Reported in : (2000)242ITR698AAR

..... like aiims, cmc, vellore and other medical institutions in india. thus, according to the applicant, the word "constructional or manufacturing operation" as used in section 10(5b) of the income-tax act would also cover the activities of the applicant.4. there are many technical difficulties pointed out on behalf of the revenue in entertaining this application. apart from the technical difficulties ..... the question raised by the applicant is : "whether the applicant should be a 'technician' for him to be entitled to exemption on the tax portion envisaged under section 10(5b) of the income-tax act, 1961, in the event the income-tax liability on his salary is discharged by the indian branch of "c", singapore." 3. the applicant has stated that he is a qualified ..... benefits envisaged under section 10(5b) of the income-tax act, 1961, the person should apply his technical skill in the manufacturing process relating to business, in the opinion of the applicant, application of the necessary skills while providing customer ..... chairman), subhash c. jain and mohini bhussry, members 1. the applicant has applied for an advance ruling on the status under the income-tax act. he claims to be a technician entitled to the benefit of section 10(5b) of the income-tax act, 1961. the applicant has stated his case in the following manner : "even though for a technician to be entitled for the .....

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Jul 30 1999 (TRI)

In Re: P. Nos. 34 and 35

Court : Authority for Advance Rulings

Decided on : Jul-30-1999

Reported in : (2000)241ITR61AAR

..... oman, the applicant is liable to capital gains tax, on the transfer effected in india of movable assets in the nature of shares, debentures ..... of the tax treaty between india and oman 4. whether in terms of the treaty between india and ..... , therefore, answer the questions raised by saying that the applicant is not entitled to any relief under the double taxation avoidance agreement between india and oman. the assessment of her income will have to be done in accordance with the provisions of the income-tax act, 1961. all the questions are answered accordingly against the applicant. ..... , is liable to capital gains tax on the transfer effected in india of movable assets in the nature of shares, debentures and other securities 3. whether the applicant is liable to capital gains tax on the transfer effected in india of movable assets in the nature of shares, debentures and other securities read with section 112 of the income-tax act, 1961, and the provisions .....

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Aug 20 1999 (TRI)

Vance Robert Heffern Vs. Commissioner of Income-tax

Court : Authority for Advance Rulings

Decided on : Aug-20-1999

Reported in : (2000)241ITR299AAR

..... 203 itr (st.) 56), dated july 27, 1993. the central government has, by this notification, notified the following fields under section 10(5b) of the income-tax act, 1961 : grading and evaluation of diamonds for diamond export or import trade ; information technology including computer architecture systems, platforms and associated technology, software development process and ..... a technician is beyond question.17. the applicant's contention that he is a "technician" within the meaning of section 10(5b) of the income-tax act, 1961, read with the notification dated july 27, 1993, has not been opposed by the department. the only objection raised by the department is ..... applicant first arrived in india on february 11, 1998. further, he was not resident in india within the meaning of section 6(1) of the income-tax act, 1961, during any of the financial years 1993-94, 1994-95, 1995-96 and 1996-97. as per the agreement dated november 10, 1998 ..... . he was, therefore, not resident in india during the financial year 1997-98 under section 6 read with section 2(30) of the income-tax act, 1961, which precedes the financial year 1998-99 during which the application was filed. it may also be mentioned here that though his deputation ..... to the applicant, he qualifies to be regarded as a "technician" in terms of clause (iii) of the explanation to section 10(5b) of the income-tax act, 1961, read with notification no. 569(e) (see [1993] 203 itr (st.) 56), dated july 27, 1993, issued thereunder and entitled to .....

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