respect of presentation articles of Rs. 17,347. The appellant-company presented various articles on various occasions to its important customers and guests as token ... allowed Rs. 145 as the articles costing below Rs. 50 and disallowed Rs. 17,347 being in excess of Rs. 50.
16.2. It was submitted
Motors, Nissan Motors and
Tata Motors as business Income under Article 7 read with Article 44DA of the
Act being effectively connected with the Mumbai ... stand consistently that the Article 5(3)
to be a more specific provisions overrides Article 5(1) read with Article 5(2) of
the Treaty
Only provisions of Chapter II, namely, Article 345 and Article 350
from Chapter IV required reference and consideration. Article 345 is as follows ... languages of a State
- Subject to the provisions of articles 346 and 347 , the Legislature of
a State may by law adopt
further, he
brought to our notice Article 3 including foot note. Further, he brought
to our notice Article 4 and its foot note to submit ... Taxation ) -
3, Delhi [2017] 80 taxmann.com 347 (SC) and submitted that it is held
that Article 5(1) and 5(2) are independent
only pertaining to the meaning and interpretation of Article 12 of
10 OA NO.343-
347/2016/CAT//BANGALORE
the Constitution vis-à-vis CSIR ... right
to work and Article 42 requires making of provisions for securing just and humane
conditions of work. Article 43 requires the State to endeavour
inserts (articles of the first Appeal) and
refractory or refractory material (articles of the second Appeal)are
capital goods as is alleged by the Department ... others Vs. Solaris Chemical Ltd. 2007 (7) SCC 347
has held that when the article is captively consumed in the manner
that without
charges
amounting to Rs.41,696/-. The demand of Rs.6,24,347/- was quashed and
the appellant was directed to sanction the site plan ... respondent can use it for keeping articles or in other manner. The demand
of Rs.6,24,347/- raised by the appellant for this area
Company Appeal (AT) No. 347 of 2018 With I.A. No. 3850,
3859 of 2019 & Company Appeal (AT) No. 256 of 2019 Page ... continue until further orders
and not be applicable to any petition under Article 226 of
the Constitution of India before any Hon'ble High
Sahara Airlines Ltd. vs Deputy Commissioner Of Income Tax on 12 February, 2002
Equivalent citations
Article 7 of the India-
Netherlands tax treaty and in the absence of a permanent establishment in India
as per Article 5 of the India ... Director of Income-tax (International
Taxation ) - 4(1) [(2016)69 taxmann.com 347] and thereby, treating the
amounts received by the Appellant for providing Centralized
