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In Re : M/s Michelin Tamil Nadu Tyres Private Ltd.

Income taxability in India - income from the off shore supply of equipment - Income deemed to accrue or arise in India - Permanent Establishment in India - India - France DTAA - Withholding of tax u/s 195 - Held that - Since all parts of the transaction in question i.e. the transfer of property in goods as well as the payment, were carried out outside the Indian soil, the transaction could not be taxed in India. Also, there exists a difference between the existence of a business connection and t....... + More
  1. Vodafone International Holdings BV. Versus Union of India & Anr. - 2012 (1) TMI 52 - SUPREME COURT OF INDIA

  2. Commissioner of Income-Tax And Another Versus Hyundai Heavy Industries Company Limited - 2007 (5) TMI 196 - SUPREME Court

  3. ISHIKAWAJIMA-HARIMA HEAVY INDUSTRIES LTD. Versus DIRECTOR OF INCOME-TAX - 2007 (1) TMI 91 - SUPREME COURT

  4. Commissioner Of Income-Tax, Punjab Versus RD. Aggarwal And Company And Another - 1964 (10) TMI 9 - SUPREME Court

  5. M/s Nortel Networks India International Inc. Versus The Director of Income Tax -I - 2016 (5) TMI 373 - DELHI HIGH COURT

  6. Linde AG, Linde Engineering Division And Another Versus Deputy Director of Income Tax - 2014 (4) TMI 975 - DELHI HIGH COURT

  7. Director of Income-tax Versus Nokia Networks OY - 2012 (9) TMI 409 - DELHI HIGH COURT

  8. Director of Income-tax Versus Ericsson AB & Ericsson Radio System AB & Metapath Software International Ltd. - 2011 (12) TMI 91 - Delhi High Court

  9. Director of Income Tax Versus LG Cable Ltd. - 2010 (12) TMI 948 - Delhi High Court

  10. ANSALDO ENERGIA SPA Versus ITAT, CHENNAI BENCH "A" AND OTHERS - 2009 (1) TMI 81 - MADRAS HIGH COURT

  11. In Re : MERO Asia Pacific (P.) Ltd. - 2016 (9) TMI 164 - AUTHORITY FOR ADVANCE RULINGS NEW DELHI

  12. In Re : LS Cable and Systems Limited, Korea - 2016 (9) TMI 345 - AUTHORITY FOR ADVANCE RULINGS NEW DELHI

  13. Alstom Transport SA Versus Director of Income-tax - 2012 (6) TMI 186 - AUTHORITY FOR ADVANCE RULINGS

  14. Roxar Maximum Reservoir Performance WLL. - 2012 (5) TMI 111 - AUTHORITY FOR ADVANCE RULINGS

  15. ABC, In re - 2012 (8) TMI 88 - Authority for Advance Ruling

  16. Linde AG. Linde Engineering Division - 2012 (3) TMI 281 - AUTHORITY FOR ADVANCE RULINGS

  17. SEPCO III Electric Power Construction Corporation, In re - 2012 (2) TMI 74 - AUTHORITY FOR ADVANCE RULINGS

  18. LS Cable Limited Versus Korea Commissioner Concerned Director of Income-tax-I - 2011 (7) TMI 98 - AUTHORITY FOR ADVANCE RULINGS

  19. Deepak Cables (India) Limited - 2011 (7) TMI 99 - AUTHORITY FOR ADVANCE RULINGS

  20. JOINT STOCK COMPANY FOREIGN ECONOMIC ASSOCIATION “TECHNOPROMEXPORT”, In re - 2010 (2) TMI 186 - AUTHORITY FOR ADVANCE RULINGS

  21. M/s Hyosung Corporation, In re - 2009 (6) TMI 7 - AUTHORITY FOR ADVANCE RULINGS

  22. Lg Cable Limited. Versus Deputy Commissioner Of Income-tax, Circle 1 (1) , International Taxation, New Delhi. - 2008 (8) TMI 406 - ITAT DELHI-I

 

 

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