DOUBLING year: 1999

Modern Threads (I) Ltd. vs Deputy Commissioner Of Income-Tax on 12 January, 1999

nature of 'royalty' under Article 13(3) of the Double Taxation Avoidance Agreement (DTAA) between India and Italy without appreciating that the consideration ... Royalty but as per section 90 which is about the avoidance of double taxation, the sum paid by the assessee-company to the Italian company

Income Tax Appellate Tribunal - Jaipur Cites 59 - Cited by 8 - Full Document

Tvs Suzuki Ltd. vs Income Tax Officer on 28 May, 1999

nature of royalty as explained in Article VI of the Double Taxation Avoidance Agreement (DTAA) between India and Austria. (ii) The payments are liable ... Taxman 598 (AAR) by saying that in that case there was no double taxation avoidance agreement and the decision was based entirely on the provisions

Income Tax Appellate Tribunal - Madras Cites 33 - Cited by 3 - Full Document

Siyaram Silk Mills vs Cce on 22 February, 1999

duty on yarn at single stage and captively consumed it for doubling and multifolding the said yarn. Thereafter the said double yarn or multifolded yarn ... duty on the single yarn, another duty liability arises on the double/multifolded yarn or not. Lower authority has saddled the appellants with another duty

Customs, Excise and Gold Tribunal - Mumbai Cites 3 - Cited by 1 - Full Document

Bhilwara Spinners Ltd. vs Commissioner Of C. Ex. on 17 May, 1999

before us in these appeals is whether exemption given to "yarn, double or multifolded, manufactured out of yarn falling under Chapter ... single yarn of man made fibre is taken along with the aforesaid double folded yarn and twisted again. The product so obtained is described

Customs, Excise and Gold Tribunal - Delhi Cites 0 - Cited by 1 - Full Document

In Re: Cyril Eugene Pereira vs Unknown on 19 May, 1999

resident of UAE in terms of Article 4 of the Double Taxation Avoidance Treaty entered into by India with United Arab Emirates ? Question ... para. 2(b) and Article 11-- para. 2(b) of the said Double Taxation Avoidance Treaty - (a) at the rate of 15 per cent

Authority Tribunal Cites 50 - Cited by 0 - Full Document

Section 1 in Convention between the Government of the Republic of India and the Government of the Republic of Namibia for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital gains [Entire Act]

Government of the Republic of Namibia for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income and capital