267 ITR

Sec. 5(2), Sec. 9(1)(i), Sec. 9(1)(vi), Sec. 9(1)(Vii)

Karnataka H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the engineering fees received/receivable by the assessee was in the nature of fees for technical services in accordance with the definition of “fees for technical services” as given in cl. (4) ofthe art. VIIIA of the amended DTAA between the Republic of India and the Federal Republic of Germany?

High Court Of Karnataka AEG Aktiengesllschaft vs. CIT Sections 5(2), 9(1)(i), 9(1)(vi), 9(1)(vii), 90(2), DTAA between India and Germany ART.

Section 210

Punjab & Haryana H.C : Challenge in this petition is to the letter issued by the Asstt. CIT, Patiala, dt. 12th March, 2004, Annex. P.2, whereby the estimate, filed by the petitioner, has been rejected and it has been required to pay advance tax in accordance with the order under s. 210(3) of the IT Act, 1961 (for short the Act), dt. 19th Feb., 2004.

High Court Of Punjab & Haryana Punjab Tractors Ltd. & Anr. vs. Assistant Commissioner Of Income Tax & Anr. Sections

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