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Qualcomm Incorported , Secunderabad vs Assessee

Network locks are requested by network service providers to keep the subscribers with them for an extended period. There is no dispute that the locked handset is capable of working anywhere in the world. This is evident from the scheme on international roaming using CDMA handsets downloaded from the website of Reliance Communications. Further there is also no dispute that all telecom operators permit international roaming. Though handsets that may have been purchased under certain terms are locked with a particular network service provider, the handset is capable of working in any country of the world with which that particular network service provider has commercial understanding. This clearly demonstrates that the CDMA connectivity of the phone is in no manner 128 connected with the locking of the phone with a network service provider. Hence, in our view the decision of the A.P High court in the case Syed Asiffudin and others (Supra) is not relevant .
Income Tax Appellate Tribunal - Delhi Cites 103 - Cited by 0 - Full Document

Bulk Marine Pvt. Ltd. vs M.V.Silvia Glory (Imo 9622942) on 26 June, 2020

17.1 The High Court of Sikkim in its decision in 'SIKKIM SUBBA ASSOCIATES VS. UNION OF INDIA (UOI) AND OTHERS', in Civil Writ Petition No. 10 of 2004, Dated: 31.05.2005, has explained the term Page 46 of 66 Downloaded on : Mon Feb 22 07:18:45 IST 2021 C/AS/11/2019 IA ORDER "reason to believe", which according to it, means a genuine satisfaction arrived at upon a honest and reasonable evaluation of information coming to authority. Again, there must be a reasonable nexus between the satisfaction and the situation contemplated in any of the Clauses, as the Court was considering the matter under the Income Tax Act, 1961.
Gujarat High Court Cites 39 - Cited by 1 - S G Gokani - Full Document
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