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1 - 10 of 40 (0.29 seconds)Section 234B in The Income Tax Act, 1961 [Entire Act]
Section 209 in The Income Tax Act, 1961 [Entire Act]
M/S Dit (International Taxation), ... vs M/S Morgan Stanley & Co. Inc on 9 July, 2007
9.8.6 As with regard to principles of attribution to business connection/ PE he
relied DIT vs Morgan Stanley & Co Inc: 292 ITR 416 (SC), DIT vs Morgan
Stanley & Co Inc: 292 ITR 416 (SC), The Anglo French Textile Co Ltd vs CIT: 25
ITR 27 (SC), Annamalais Timber Trust and Co vs CIT: 41 ITR 781 (Mad), CIT
vsBertrams Scotts Ltd: 31 Taxman 444 (Cal), CIT vs Hyundai Heavy Industries
Co Ltd: 291 ITR 482 (SC), Samsung Heavy Industries Co Ltd vs DIT: 265 CTR
109 (Uttarakhand), Affirmed by the Supreme Court in 426 ITR 1(SC), DCIT vs
Roxon OY: 106 ITD 489 (Mum Trib.)
Article 6 in Constitution of India [Constitution]
Commnr. Of Income Tax, Ahmedabad vs Equinox Solution Pvt. Ltd on 18 April, 2017
9.8.5 The Ld. Sr. Counsel stressed that the onus is on Department to prove
existence of PE and for that he relied CIT vs eFunds IT Solution: 399 ITR 34
(SC), DIT vs Samsung Heavy Industries Co Ltd: 426 ITR 1 (SC), DIT vs Mitsui &
Co Ltd: 399 ITR 505 (Del) and AB SciexPte Ltd vs ACIT: 195 ITD 384 (Del Trib.)
Section 234C in The Income Tax Act, 1961 [Entire Act]
M/S. Mitsui & Co. Ltd., New Delhi vs Ddit, New Delhi on 7 January, 2020
9.8.3 The non applicability of Section 44BBB qua offshore supply was
supported by Ld. Sr. Counsel by relying DDIT vs Mitsui & Co Ltd: 118
taxmann.com 379 (Del Trib.
Section 234D in The Income Tax Act, 1961 [Entire Act]
Commissioner Of Income-Tax vs Hindustan Shipyard Ltd. on 8 April, 1975
9.8.1 In support of the submission that there is no business connection of
assessee in India, Ld. Sr. Counsel relied, CIT vs. R D Aggarwal and Co. [1965]
56 ITR 20 (SC), CIT vs Hindustan Shipyard Ltd: 109 ITR 158 (AP) and CIT vs
Atlas Steel Company Ltd: 164 ITR 401 (Cal).