2 July 2010,Friday Kapil Goel B.Com(H) FCA LLB Advocate Delhi ...

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Tax Avoidance: STAR AAR…..Be that as it may, the premise on the basis of which theRevenue has built up its argument that amalgamation isjust a colourable device or subterfuge to avoid the taxliability on account of capital gains and there is no otherbusiness purpose or expediency behind the purportedamalgamation, is not, in our view, sound andacceptable…..
Tax Avoidance: STAR AARHELD: …. It is in the light of this legal position expounded by theSupreme Court and the High Courts on the subject of tax avoidancethat the approach to the interpretation of the words in clause (iii) ofthe proviso to Section 245 R(2) has to be channelled. Theexpression “transaction designed to avoid income tax” cannot beunderstood to mean that in the course of entering into atransaction, the tax payer is precluded from taking into accountthe tax implications involved and to minimize its tax burden. It iswithin the legitimate freedom of the contracting parties to enterinto a transaction, which has the effect of extending to the partythe benefit of exemption under the taxation statute. Thecontracting party is not bound to enter into a transaction in sucha way that it results in tax liability while foregoing the benefit ofexemption under law…
Page 1 and 2: ICAI Committee on International Tax
Page 3 and 4: Outline• Mumbai Bench of ITAT in
Page 5 and 6: Outline• Taxability of Offshore S
Page 7 and 8: Tax Avoidance: SC AzadiBachao• Th
Page 9 and 10: Tax Avoidance: E-Trade• E*Trade M
Page 11 and 12: Tax Avoidance: E-Trade• The AAR r
Page 14 and 15: Tax Avoidance: E-Trade• Bombay Hi
Page 18 and 19: Tax Avoidance: P&H Porrits..• On
Page 20 and 21: Tax Avoidance: VodafonecaseIst Roun
Page 22 and 23: Tax Avoidance: Vodafone• Facts:
Page 24 and 25: Tax Avoidance: Vodafone BHCInitial
Page 26 and 27: Tax Avoidance: Vodafone BHCInitial
Page 28 and 29: Tax Avoidance: Developmentsto look
Page 30 and 31: Changes in DTC in FTS andServices t
Page 32 and 33: Bang ITAT Mondial Orient• AAR Con
Page 34 and 35: Delhi ITAT Lucent ServicePEHeld: A
Page 36 and 37: BHC in Krupp GmbH• The learned Co
Page 38 and 39: BHC in Krupp GmbH• Further refer:
Page 40 and 41: Bang ITAT in CGI Info….….wherei
Page 42 and 43: Nathpa Jhakri Joint Venture vsACIT
Page 44 and 45: BHC in InformationArchitects• In
Page 46 and 47: Contd Mum ITAT Royalty….25. It is
Page 48 and 49: DHC Royalty Sahara…• Appellant/
Page 50 and 51: Mum ITAT Ashapura BauxiteTesting In
Page 52 and 53: AAR FICCI - INDIA USDTAA• Held "
Page 54 and 55: AAR in HMS Real Estate• HMS real
Page 56 and 57: AAR in Airport Authority case• Th
Page 58 and 59: AAR Software : AirportAuthority cas
Page 60 and 61: AAR Seagate: India SingaporeDTAA•
Page 62 and 63: AAR Seagate: India SingaporeDTAA•
Page 64 and 65: Delhi ITAT ParasrampuriaSynthetics
Page 66 and 67:
AAR IN Royal Bank ofCanada• There
Page 68 and 69:
Kar High Court Illions case• Kar
Page 70 and 71:
“Technopromexport”HELD11. In vi
Page 72 and 73:
“Technopromexport”HELD• As ob
Page 74 and 75:
AAR in Hyundai and MistubishiAOP Co
Page 76 and 77:
Mumbai ITAT in Valentine 3taxmann.c
Page 78 and 79:
Delhi ITAT Pioneer India USADTAA 1
Page 80:
Thank YouKapil Goelcakapilgoel@gmai
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2 July 2010,Friday Kapil Goel B.Com(H) FCA LLB Advocate Delhi ...

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