issue of letter of intent
if license and franchise rights devolved upon the assessee through
the business transfer agreement and thereafter considering the
issue ... depreciation claim on license
and franchise rights that no such rights were devolved upon the
assessment company through business transfer agreement dated
26.8.2000 between appellant
issue of letter of intent if license
and franchise rights devolved upon the assessee through
the business transfer agreement and thereafter considering
the issue ... depreciation claim on license and franchise rights that no
such rights were devolved upon the assessment company
through business transfer agreement dated 26.8.2000
between appellant
chargeable to tax when received from outside the country and that liability devolves on the domestic entity as though it had rendered the service ... treated as separate persons for the purposes of this section.
tax liability devolves on the appellant-assessee.
17. Tax-shifting arises from the nature
Rachhpal Singh and Sh. Harbans
Singh. After their death, the land devolved on the
survivors/legal heirs of both the brothers as under ... Singh Gill S/o Sh. Harbans Singh
3. Though, the land had devolved to other persons also, but
since some of the persons had died
15th July 1985. Subsequently, share of Shri Shivram Sanman Singh,
also devolved upon the present assessee upon his death on 21 st April ... agree with the same. As could be seen,
property in question devolved upon the assessee by way of gift in the
year 1985, the department
inter alia,
stated that no assets of any of the society shall devolve on or distributed
among the members of the society on dissolution
between the assessee and the contractor in the
cited decision had not devolved into a sub-contractual relationship
further. Respectfully following the ratio laid down
challenged the validity of the Will under the property
had devolved upon the assessee. By virtue of an order passed in the suit
filed
principal of the dealer (appellant), the question of devolving liability upon the respondent no.2 on the application of the principle of vicarious liability
grandfather had an accumulated stock
of pawn ornaments weighing 27.909 kgs which devolved to the assessee, the fact
would remain that such gold could
