order dated 15.05.2002, after applying
Article 12(3) of the Double Taxation Avoidance Agreement [“DTAA”],
between India and USA, and upon applying section ... copyright itself, the
payment cannot be treated as Royalty as per the Double
Taxation Avoidance Agreement and Treaties, which [are]
beneficial to the assessee
carried out by him in collaboration with the Atomic Energy-
Commission a Double Distillation Apparatus was purchased
from Messrs S. K. Biswas and Co. Calcutta ... Research entrusted him with another research project for
which he required a Double Distillation apparatus of 10
litres capacity. An order for the supply
decided - Construction of press building with
increased FAR of 360 with double basement for installation
of A printing press - Validity of - Master Plan and Town ... laws mate thereunder; (vi) that the erection of the double
basement or a working platform in a printing press like the
Express Newspapers
with regard to the
assessment of cases in which the Indo - Mauritius Double
Taxation Avoidance Convention, 1983 (hereinafter referred to as
'DTAC') applied ... Conventions or Treaties) with
Governments of different countries for the avoidance of double
taxation and for prevention of fiscal evasion. One such Agreement
between
rectification of completed assess ments of earlier years in
cases where double benefit was granted-Whether unreasonable
and imposed oppressive burden on assessee.
Statute ... though unwritten, axiom
that no legislature could have at all intended a double
deduction in regard to the same business outgoing; if it is
intended
behalf of the
Revenue is that it would amount to allowing a double
deduction if the provisions of Sections ... doubt
that a statute is normally not construed to provide for a double
17
benefit unless it is specifically so stipulated or is clear from
pending before the Chief Judicial
Magistrate, Patan, on the plea of double jeopardy for the reason that
the appellant has already been tried and dealt ... same offence. In the facts of the
case, doctrine of double jeopardy is attracted. The High Court
dismissed the said application.
Hence, this appeal
with pistol and convicted accused No. 6 Gursharan Singh armed with a double barrel gun came on the spot. It is stated that they were ... armed with firearms he went inside his house and took out a double barrel gun. The eyewitness further states that he saw accused
necessary to extend the
exemption to these transactions to avoid double taxation.
It is true that in the previous decision it was indicated
that ... object underlying the exemption was the avoidance
of double taxation on the foreign trade of this country
which is of great importance to the nation
only reason of
there being a multiple rates of levy or double taxation.
Whenever a challenge is made to the levy of tax, its validity
