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M/S Manipal Health Systems Pvt Ltd , ... vs Assistant Commissioner Of Income Tax ... on 28 June, 2018

assessee i.e., Manipal Health System Pvt. Ltd., (MHS) entered into collaboration agreement dated 23.11.2007 with the Guru Harikishan Medical Trust (GHMT) for establishing ... obligations under previous agreement. As such, although substantial expenditure is incurred by the appellant under the interim collaboration agreement but no Capital Asset or advantage
Income Tax Appellate Tribunal - Bangalore Cites 86 - Cited by 7 - Full Document

S. Kumars Tyre Manufacturing Co. Ltd. vs Deputy Commissioner Of Income Tax on 3 January, 1997

agreement shall expire automatically as set forth in cl. 7. Clause 8.2 states that the agreement shall automatically terminate if the foreign collaboration agreement ... submitted that it is stipulated therein that the agreement shall automatically terminate if the foreign collaboration agreement is terminated for any reason. He argued that
Income Tax Appellate Tribunal - Indore Cites 80 - Cited by 7 - Full Document

Sh. Valmik Thapar, New Delhi vs Acit, New Delhi on 11 June, 2021

collaboration agreement on 29th of April 2006 in financial year 2006 - 07, pertaining to assessment year 2007 - 08. Assessee entered into a collaboration agreement ... collaboration agreement. Assessee also dealt with the provisions of Section 53A of The Transfer of Property Act 1882 and submitted that collaboration agreement executed
Income Tax Appellate Tribunal - Delhi Cites 52 - Cited by 1 - Full Document

India Gelatine & Chemicals Ltd., ... vs Department Of Income Tax on 31 March, 2004

deal with the contents of the agreements in detail. In 1972 a basic agreement and technical collaboration agreement were entered into between three parties ... setting up gelatine plant. (2) All the agreements namely Memorandum, basic agreement, technical collaboration agreement and agreement of 1995 were referred to as project documents
Income Tax Appellate Tribunal - Ahmedabad Cites 29 - Cited by 1 - Full Document
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