Aggarwal and Co., [1965] 56 ITR 20 (SC); Anglo-French Textile Co. Ltd. v. CIT (No. 2), [1953] 23 ITR 101
Head Note:
INCOME ... taxable in India even under the DTAA.
Case Law Analysis:
Anglo French Textile
Section 5 of the Excess Profits
Tax Act."
In Anglo-French Textile Co. Ltd. v. Commissioner of Income Tax,
Madras ... transaction that is sought to be taxed.
Yet again in Anglo French Textile Co. Ltd. v. CIT Madras [23 ITR
101], in the fact situation
Galileo International Inc. vs Dcit on 30 November, 2007
ORDER
Deepak R. Shah, Accountant Member
High Court
distinguished the decisions relied upon by the Authority in Anglo-
French Textile Co. Ltd., by Agents, M/s. Best & Company Ltd.,
Madras ... with Section 9 of the 1961
Act including the exposition in Anglo-French Textile Co. Ltd.
(supra) and R.D. Aggarwal & Company (supra
Amadeus Global Travel Distribution Sa, ... vs Adit, New Delhi on 18 July, 2019
INCOME TAX
National Petroleum Construction Co., ... vs Assessee on 26 October, 2010
ITA NO. 5168/Del/2010
same vein in Para 59 of IHHI, the Supreme Court distinguished Anglo-French Textile
Commissioner of Income Tax (Central)Bombay
reported in 24 ITR 506, Anglo French Textile Company Ltd vs Commissioner
of Income Tax Madras reported ... virtue of article 7(3) read
with article 11(7).
Anglo French Textile Company Ltd vs Commissioner of Income Tax Madras
reported
limited to 10% of
the global profit as held in Anglo-French Textile Co Ltd. v. CIT : 25 ITR 27
(SC) and CIT Vs Bertrams
Morgan
Stanley & Co Inc : 292 ITR 416 (SC), The Anglo French Textile Co Ltd vs
CIT : 25 ITR 27 (SC), Annamalais Timber Trust
