ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED vs. THE COMMISSIONER OF INCOME TAX

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

72 to a third party which acquires the System, provided any such third party agrees in writing to abide by all the terms and conditions of this license. 20.6. The obligations of JT MOBILES under this Article 20, Licence, shall survive the termination or expiration of this Contract for any reason. 20.7 The Software licensed under this Contract is delivered

THE AUTHORITY FOR ADVANCE RULINGS (INCOME TAX) vs. TIGER GLOBAL INTERNATIONAL II HOLDINGS

Bench: HON'BLE MR. JUSTICE R. MAHADEVAN

72(6) of the Financial Services Act, 2007, enacted by the Parliament of Mauritius. 5.1. The business of the assessees, according to them, is wholly controlled and managed by their Board of Directors in Mauritius. The assessees claim to have satisfied all the requirements laid down by the FSC in Section 3 of Chapter 4 of the Guide to Global

VINUBHAI MOHANLAL DOBARIA vs. CHIEF COMMISSIONER OF INCOME TAX

The appeal is disposed of in the aforesaid terms

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

TDS, TCS, advance tax and tax paid u/s 140A before filing of the return of income or where no return was furnished from the date of completion of assessment or reassessment.” (Emphasis supplied) 66. A perusal of Paragraph 12.4 of the 2014 guidelines as reproduced hereinabove shows that the compounding fee to be levied in the case of an offence