Search Results Page
Search Results
1 - 10 of 30 (0.54 seconds)Section 201 in The Income Tax Act, 1961 [Entire Act]
Section 195 in The Income Tax Act, 1961 [Entire Act]
Section 251 in The Income Tax Act, 1961 [Entire Act]
Article 8 in Constitution of India [Constitution]
The Commr Of Income Tax vs M/S De Beers India Minerals Pvt Ltd on 15 March, 2012
6.2 The Appellant relies on the decision of the Kolkata Tribunal in the case of Onprocess
referred above which is rendered in line with the decision of the jurisdictional High
Court in the case of CIT vs. De Beers India Minerals Pvt. Ltd. [2012] 21 taxmann.com
214 (Kar) wherein the Hon'ble jurisdictional High Court has held that to "make
available" technical knowledge, mere provision of service is not enough; the payer must
be enabled to perform the service himself The Appellant submits the same is not the
case in the instant case as the Appellant is unable to perform the actions of AMSI
and further AMSI does not make available to the Appellant the methodology adopted
in rendering its services.
The Income Tax Act, 1961
Commissioner Of Income-Tax, Calcutta vs Rai Bahadur Hardutroy Motilal Chamaria on 7 April, 1967
ii. CIT v Rai Bahadur Hardutroy Motilal Chamaria (1967) 66
ITR 443:
Article 15 in Constitution of India [Constitution]
The Commissioner Of Income-Tax vs Shapoorji Pallonji Mistry on 14 February, 1962
iii. CIT v Shapoorji Pallonji Mistry (1962) 44 ITR 891 (SC).