Acit (It) -4(1)(1), Mumbai vs Reliance Jio Infocomm Ltd., Mumbai on 15 November, 2019
domestic law, this
approach seems to be at variance with the international practices wherein connotations of
'treaty override' refer to a situation
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1 - 10 of 1766 (1.20 seconds)Asst Cit 8(1)(1), Mumbai vs Reliance Natural Resources Ltd, Navi ... on 12 May, 2017
Barclays Bank and
represented by one global certificate. As per the international practice,
interest in global certificate and the bond is transferred through the system ... along assessee's stand is that
it is a global practice that a single global certificate of FCCB fund is issued and
registered
Acit Cen. Cir. 17 & 28, Mumbai vs M/S. J.B. Bada Offshore Surveyors ... on 13 February, 2023
Acit Cen. Cir. 17 & 28, Mumbai vs M/S. J.B. Bada Offshore Surveyors
Dcit 7(2), Mumbai vs Albright & Wilson Chemicals India Ltd, ... on 24 April, 2017
sine qua
non to taxability in that jurisdiction is a normal international
practice in all tax systems. This school of thought is now
specifically supported
Addl Cit 2(1), Mumbai vs Bombay Dyeing & Mfg Co. Ltd, Mumbai on 2 April, 2018
charged is excessive and
ought to be reduced having regard to international practices.
GROUND V:
Taxation of Long Term Capital Gain:
1. On the facts ... which defines the term
"international transaction" used in section 92(1) of the Act as under:--
"International transaction means a transaction between
Icici Prudential Life Insurance ... vs Department Of Income Tax on 20 June, 2012
account as per Regulations and prudent business
practice and international practices being followed by assessee
company. AO's contention is based on amounts referred
Deputy Commissioner Of Income Tax vs Reliance Industries Ltd. on 30 December, 2002
clarified by the Ministry of Surface Transport that according to normal international practice and also according to the agreements with the foreign shipowners
Abu-Dhabi Commercial Bank Ltd. vs Jt. Cit on 27 July, 2007
internal law, expenses may be deducted (attributable to the permanent establishment) provided that the deductions are in accordance with the international practices. On this basis ... internal law, expenses may be deducted (attributable to the permanent establishment) provided that the deductions are in accordance with the international practices. In the present
Icici Prudential Life Insurance Co. ... vs Assessee on 20 June, 2012
account as per Regulations and prudent business
practice and international practices being followed by assessee
company. AO's contention is based on amounts referred
Icici Prudential Life Insurance Co. ... vs Assessee on 20 June, 2012
account as per Regulations and prudent business
practice and international practices being followed by assessee
company. AO's contention is based on amounts referred