April 2004

Section 154, Section 246, Section 72

Calcutta H.C : Whether, on the facts and in the circumstances of the case and on correct interpretation of s. 246(1)(c) of the IT Act, 1961, the Tribunal was right in law in holding that as the statute does not confer an express right of appeal against the order of the specific refusal to carry forward the loss determined on assessment, this issue is debatable ?

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High Court Of Calcutta Tsai Tea Enterprises (P) Ltd. vs. CIT Sections 72, 154, 246 Asst. Year 1982-83 M.H.S. Ansari

Section 37

Calcutta H.C : Whether, there was any evidence and/or materials on record to hold that the assesseecompany could not be treated as an industrial company when M/s Martin and Harris (P) Ltd. has been subjected to concessional rate of tax on the ground that M/s Martin and Harris (P) Ltd. is an industrial company because it had manufactured pharmaceutical products for the assesseecompany ?

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High Court Of Calcutta Farichem Laboratories (P) Ltd. vs. CIT Sections 37(3A), 1984FA 2(8)(c) Asst. Years 1984-85, 1985-86 M.H.S. Ansari

Section 90

AAR : Whether the income receivable by M/s Flakt Woods AB (hereinafter referred to as “Flakt AB”) which is a company incorporated in Sweden and accordingly a tax resident of Sweden, in the form of “royalties” from M/s Flakt (India) Limited (hereinafter referred to as the “applicant”) under the IP Licence and Fee Agreement and Trademark Licence and Fee Agreement, would be subject to tax in its hands in India only on cash or receipt basis, as per the provisions of art. 12 of the Double Taxation Avoidance Agreement entered into between the Government of India and the Government of the Sweden (hereinafter referred to as “India-Sweden tax treaty”?

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Authority For Advance Rulings Flakt (India) Ltd., In Re DTAA between India & Sweden, art. 12, DTAA between India &

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