claiming exemption of Rs.23,26,204/- under Article 16 of DTAA between
India and UK and also exemption ... disallowance of exemption claimed under
article 16 of DTAA
Between India and UK Rs.23,26,204/-
Pardiem disallowed Rs. 4,35,169/-
Unexplained money
Wns Global Services (Uk) Ltd., Mumbai vs Adit (It) 2(2), Mumbai on 18 November
exemption for the goods under Notification 204/76 on the ground that it was an article re-imported into India after having been re-exported ... Submissions made by both the parties have been considered. Notification 204/76, provides that articles when re-imported into India after having been exported
assessee cannot be called an 'article' or 'thing'. It is aggregate of various articles or things.
(iii) The plants which ... article or thing" is narrower than the expression used in s. 32A , namely, "business of construction, manufacture or production of any article
expanded definition of "sale", consequent on the statutory amendment to Article 466(29A) the State derives power to tax sale or purchase under ... 204 in the case of Gannon Dunkerley & Co. v. State of Rajasthan :
"Similarly Clause (1) of Article 286 prohibits the State from making
right to publically display the computer programme.
169. A copyrighted article has been defined in the regulation (page
147 of the paper book) as including ... copyrighted article.
171. The Commentary of "Charl P. du TOIT" on this question has
been placed at pages 202 to 204 of Paper
204 ITR 307 (SC) has held that
construction activity do not fall in the category of
manufacture or production of any article or thing. Since ... 204 ITR 307 (SC) has held that construction activity do
not fall in the category of manufacture or production of any
article or thing
letter 61 s 10 Mts
14 VP/VPP Articles 139 s 10 Mts
22 EMS Document 204 s 12 Mts
34 Stamps and Stationary ... Creation / Modification 136 s 5 Mts
17/18 SB Deposit / Withdrawal 204 s 5 Mts
19 KVP Issue
The Acit, Central Circle-1(2)., ... vs Pawan Satynarayan Jalan, Ahmedabad on 27 April, 2022
Supreme Court in the case of NC
Budhraja reported in [1980] 204 ITR 412. In the appellate
proceedings, CIT (A) confirmed the findings ... manufacture of an article or a thing. The above contention
was answered in the following manner (page 424 of 204
