SINHA, J :
Leave granted.
Appellant herein is a company incorporated in Japan. It is a resident
of the said country. It pays its taxes ... Japan. It is engaged, inter alia, in the
business of construction of storage tanks as also engineering etc. It formed
a consortium along with Ballast
Revenue Intelligence
that he was under-invoicing imports of yarn from Japan and
it resulted in seizure of certain documents. As the seized
documents ... prosperous businessman of Bombay, was under-invoicing the
imports of yarn from Japan. On the
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basis of the said information the officers
Honda Motors Company Limited, Japan (hereinafter referred
to as “HMCL, Japan”) had entered into a joint venture dated
September 12, 1995 with M/s. SEIL ... joint venture, An agreement
dated May 21, 1996 between HMCL, Japan and the assessee
was entered into, known as ‘Technical Collaboration Agreement’
(for short
Dawsons Bank Limited vs Nippon Menkwa Kabushiki Kaisha (Japan ... on 21 February, 1935
Equivalent citations: (1935)37BOMLR544
JUDGMENT
Russell, J.
1. The appellents ... Bank. The respondents to the appeal are a trading company incorporated in Japan. They carry on business in Burma, and in the course thereof they
Asst. Commissioner Of Income-Tax vs Shri Hiromi Hirose, Japan Broadcasting ... on 31 August, 2006
Equivalent citations: [2008]111ITD9(DELHI), [2008]298ITR269(DELHI)
ORDER ... that the assessee was employed as a news correspondent of NHK, Japan Broadcasting Corporation (NHK). As per terms of employment, between the assessee
Singapore was a 100%
subsidiary of the parent company Alpine Electronics, Japan.
The company in Singapore was being liquidated in terms of
restructuring plan ... Asia Pacific company Ltd.,
Bangkok, which is 100% subsidiary of Alpine Electronics, Japan.
The Alpine Electronics of Asia Pacific Company Limited,
Bangkok had opened
proper demand for arbitration. It was also
stated that in any event, Japan was the designated place of arbitration. On
16th of October, 1996, respondent ... sent a communication to the
Manager, Arbitration Department, Japan Commercial Arbitration Association,
stating therein that since parties had not been able to agree
referred to in sub-section (1)."
7. In CIT vs. NHK Japan Broadcasting Corporation (2008) 305 ITR
137 (Del.) the question that arose ... Assessee there was a
Government Company of Japan, which was carrying on business in
WP (C) Nos.8535, 8536, 8537/2011
promoted primarily by two Japanese Companies which are
M/s Denso Corporation, Japan and M/s Sumitomo Corporation, Japan.
These two companies had share holding ... respectively. Even M/s Sumitomo Corporation, Japan is an associate
company of M/s Denso Corporation, Japan. Thus, these two companies
have an overall share
Japan Cotton Trading Company Ld. vs Jajodia Cotton Mills Ld. on 24 November, 1926
Equivalent citations: AIR1927CAL625, 103IND. CAS.629, AIR 1927 CALCUTTA 625
JUDGMENT ... Rankin, C.J.
1. This is an appeal by the Japan Cotton Trading Company, Limited, which presented a petition before Mr. Justice C.C. Ghose
