.....under article 7 of the double taxation avoidance agreement with usa (i.e., business profits), which are not chargeable to tax in india. on these facts the applicant has sought ruling of the authority on the following question: whether periodical payments made to the non-resident person, having no office/establishment in india, in connection with the use of software developed by him on internet are subject to tax deduction at source under the double taxation avoidance agreement with the usa? as per copy of agreement between the assessee-company and conversagent inc, new york, royalty payment for the licence shall be paid of 10000 us dollars for using the software on internet, and as per article 12.3 of the usa-lndo double taxation avoidance agreement royalty means payment of any kind received as consideration for the use of, or the right to use, any copyright of a literary, artistic or scientific work. as per section 9(1)(vi), explanation 2 of the income-tax act, 1961, the use of software falls under the category 'royalty' and article 12 of the usa-lndo double taxation avoidance agreement defines royalty for the assessee-company is using the software developed by him on.....
Tag this Judgment! Ask ChatGPT.....and use the software are covered under article 7 of the dtaa with usa (i.e. business profits), which are not chargeable to tax in india. on these facts the applicant has sought ruling of the authority on the following question: whether periodical payments made to the non-rosident person, having no office/establishment in india, in connection with the use of software developod by him on internet are subject to tds under dtaa with usa. as per copy of agreement between the assessee-company and conversagent inc. new york, royalty payment for the license shall be paid of 10,000 us dollar for using the software on internet, and as per article 12.3 of usa-indo dtaa royalty means payment of any kind received as consideration for the use of. or the right to use, any copyright of a literary, artistic or scientific work. as per section 9(1)(vi) expln. 2 of the it act, 1961, the use of software falls under the category 'royalty' and article 12 of usa-indo dtaa defines royalty for the assessee-company is using the software developed by him on internet and software is covered under the definition of 'copyright' under section 14 of the copyright act, 1957. section 14(b)(i) defines copyright.....
Tag this Judgment! Ask ChatGPT.....short "the at&s austria"), a company incorporated under the laws of the republic of austria. the applicant is carrying on the business of manufacturing of printed circuit boards.the applicant entered into various agreements with at&s austria. it entered into an agreement for information technology cost sharing with at&s austria on march 13, 2001a fact which is not relevant any more for the present discussion. among others, two agreements which are material here are the foreign collaboration agreement dated august 17, 2000, and the secondment agreement dated september 17, 2002. pursuant to the latter agreement at&s austria undertook to assign or cause its subsidiaries to assign its qualified employees to the applicant. they are to work for the applicant and will receive compensation substantially similar to what they would have received as employees of at&s austria or its subsidiaries. such employees are to be engaged by the applicant on full time basis.2. though in the application the applicant set forth two questions to seek advance ruling of the authority, at the initial stage of the hearing of the application, mr. chythanya, learned counsel appearing for.....
Tag this Judgment! Ask ChatGPT.....(for short "the at&s austria"), a company incorporated under the laws of republic of austria. the applicant is carrying on the business of manufacturing of printed circuit boards. the applicant entered into various agreements with at&s austria. it entered into an agreement for information technology cost sharing with at&s austria on 13th march, 2001 a fact which is not relevant any more for the present discussion.among others, two agreements which are material here are foreign collaboration agreement dt. 17th aug., 2000 and secondment agreement dt. 17th sept., 2002. pursuant to the latter agreement the at&s austria undertook to assign or cause its subsidiaries to assign its qualified employees to the applicant. they are to work for the applicant and will receive compensation substantially similar to what they would have received as employees of at&s austria or its subsidiaries. such employees are to be engaged by the applicant on full time basis.though in the application the applicant set forth two questions to seek advance ruling of the authority, at the initial stage of the hearing of the application, mr. chythanya, learned counsel appearing for the.....
Tag this Judgment! Ask ChatGPT.....aside the findings of the enquiry officer communicated vide letter dated 13.10.2004 (annexure a-3), with all consequential benefits.2. the brief facts of the case are that the applicant while working as constable in the office of deputy commissioner of police, 3rd battalion, dap, vikaspuri, was placed under suspension along with three others on the allegation that they had indulged in corrupt activities in connivance with utp ranbir kumar singh. a primary inquiry was conducted under rule 15(1) of the delhi police (punishment and appeal) rules, 1980 and accordingly it was recommended to conduct regular departmental proceeding against the applicant as well as others. an enquiry officer was appointed. the allegation against the applicant was that a complaint was given on 13.04.2004 by utp ranbir kumar singh, a doctor at rml hospital, stating that the applicant had charged rs. 700/- from him for keeping him in the special kharja and permitting him to meet his relatives etc. when this matter was brought to the notice of inspr. pyar singh, he directed si j.p. singh to look into the matter. upon questioning, the applicant confessed to having taken the money. he was, therefore,.....
Tag this Judgment! Ask ChatGPT.....is clearly indefensible and is set aside. the writ petitions filed before the high court deserve to be dismissed." the appeals were allowed. 6. the facts and circumstances of the case of janardhan debanath (supra) and the present case are distinguishable. in that case, resort to the provision of rule 37 ibid was discussed. the provision of rule 37 is a general provision under which all officials are liable to be transferred to any part of india in the interest of public service. in the present case, the provision of rule 66 ibid instead of rule 37, is applicable. this rule reads as follows: 66. as far as possible, after the irregularities on the part of an official have been detected and disciplinary proceedings against him are contemplated he should not be transferred out of the jurisdiction of the disciplinary authority who is to conduct the departmental proceedings even though it may sometimes be found desirable to transfer the official to an out-station within the jurisdiction of the same disciplinary authority. if an official in the selection grade in a different division is also considered to be responsible for lapses etc., which would justify departmental action, the.....
Tag this Judgment! Ask ChatGPTReported in : (2007)75SCL130SAT
1. this order will dispose of two connected appeals nos. 107 and 133 of 2005 in which common questions of law and fact arise. appeal no. 107 of 2005 has been filed by shri pravin juneja under section 15t of the securities and exchange board of india act, 1992 (for short "the act") against the order dated 28th february, 2005 passed by the adjudicating officer imposing a penalty of rs. 1 lac on him under section 15a of the act for withholding material information from the investigating officer during the course of investigations. the other appeal has been filed by shamken multifab ltd. and its chairman-cum-managing director because they too are alleged to have withheld material information from the securities and exchange board of india (for short "the board"). the appeal filed by shri pravin juneja deserves to be dismissed on the short ground that he has not approached this tribunal with clean hands and has made not only inconsistent statements but also taken a false plea that he had resigned from the directorship of shamken multifab ltd. (for short "the company") and therefore he was not responsible for furnishing the information asked for by the investigating authority.2......
Tag this Judgment! Ask ChatGPT.....of the complainant after due application of mind. it appears from the impugned order that the court below had given ample opportunity to the complainant which was not availed by the complainant. thereafter the complainant also moved the higher courts; as stated above and the prayer of the complainant was not entertained. this is an old case of the year 1992. the learned court below after due application of mind had rejected the prayer as the court, was not satisfied that such examination of the witnesses was essential for just decision of the case.10. under the circumstances mentioned above i am not inclined to interfere with the impugned order. this application, thus, stands dismissed.
Tag this Judgment! Ask ChatGPT.....190(6) cr.p.c. cognizance of any offence can be taken by competent court, as laid down in the aforesaid provision upon a police report of such facts which constitute an offence. police report has been defined under the criminal procedure code as a report forwarded to the court by the police office. after such report having been received, the magistrate forms an opinion whether the facts set out in the report constitute offence. when the report is submitted by the police after investigation the magistrate has to deal with it applying judicial mind, section 172 cr. p.c. makes it obligatory on the police officer making investigation to maintain a diary recording various particulars of diary and in the manner indicated in the section.8. section 173 cr.p.c. provides for investigation to be completed without unnecessary delay and also makes it obligatory on the officer-in-charge of the police station to send a report to the magistrate concerned in the manner provided for therein, containing the necessary particulars. it appears from the order taking cognizance and (sic) that the impugned order of cognizance speaks of perusal of the case diary as well as the charge-sheet, i.e.,.....
Tag this Judgment! Ask ChatGPT.....procedure. he should be permitted to do so. the complainant imply does not want to proceed with the case. the second ground taken by the learned magistrate is that the accused persons have not appeared in this case. in my opinion, it is not necessary for the accused persons to appear in the case, since it is the complainant who has filed for compounding of the offence.4. it is submitted on behalf of the petitioners that they have appeared and filed an application under section 205 of the code of criminal procedure to be exempted their personal appearance.5. in the circumstances, the matter is remanded to the judicial magistrate, patna, to consider the provisions of section 320(2) of the code of criminal procedure and pass appropriate order according to the observations made in this order.6. this application is disposed of with observation aforesaid.
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