hereunder:-
"Articles of Association of The Federation of Hotel &
Restaurant Associations of India.
Xx xx xx xx
EXCUTIVE COMMITTEE
40.(g) To determine ... decided by a majority
of members present. Further, clause (g) of Article 40 of the AoA
stipulates that the Executive Committee could devise
Cartridge 703 5
Belt(Decoration and
9 Gift 4203 40 90
Articles, Replica
Weapons for 707 5
10 Display purpose ... Gift Articles,
3
Replica 426 8306 29 90 5
Weapons for display
purpose)
14 Sword belt 713
(decoration and Gift
Articles, Replica 4203 40
Paras 40 & 41 of the judgment in this regard
read as under.
"40. Article 311(1) of the Constitution of India ensures that
taxed at 40% plus surcharge
relying on article 11(7) of India - Cyprus DTAA. The assessee
contended since the FCCD ... excess interest income
of Rs.13,98,41,656/- @ 40% relying on Article 11(7) of the India-Cyprus
DTAA. The view taken in other
articles, one co-authored by an employee of the
suppliers of Corex Technology and the other by the
employee of the appellant. The first article ... second
16
E/1824/2010 & 4 others
article, it is stated that more than 40% of the total
energy input in the corex process
Additional Duties of
Excise (Textile and Textile Articles) Act, 1978 (40 of 1978);
(iv) the additional duty of excise leviable under section ... Additional Duties of
Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978);
(ii) the National Calamity Contingent duty leviable under section
1012/CHNY/19
4. Disallowance of Professional charges u/s 40(a)(i) of
Rs.48,77,501/-
4.1 The Commissioner of Income tax(Appeals ... Royalties/FTS
Article of the relevant DTAA for the payments to be construed
as FTS. Hence the payments were BUSINESS PROFITS
under Article 7 taxable
treaty and
India-Israel treaty
1.10. India - UK Treaty:-As per Article 13(4)(c) of the India - UK DTAA,
a payment is considered ... disallowed
under section 40(a)(i) .
1.12. India-Israel Treaty: The definition of 'Fees for technical services' as
per Article 13 of India
Therefore, if no tax is deductible under section 195(1) ,
section 40(a) (i) of the Act will not come ... Commerz Bank A.G.
u/s 40(a)(i) of the Act. Also, in terms of Article 7 of the DTAA
between India and Germany
mandate of the Constitution in view of clear language of the Article
141 of the Constitution of India.
11. The confusion in the present scenario ... declared under Article
141 of the Constitution or it is per-incurium and is liable to be
ignored:
40. 'Incuria' literally means
