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...assessee's contention that when the assessee is not liable to pay advance tax, there is no question of charging interest under section 234B of the Act by relying upon the decision in the case of Motorola Inc. rendered...by the hon'ble Special Bench of the Income-tax Appellate Tribunal, ‘A’ Bench, Delhi, reported in Motorola Inc. v. Deputy CIT, [2005] 95 ITD 269 (Cal).”2. Our...
...Procall Limited was sought to be taken over by M/s Agrani Wireless Services Limited (for short Agrani), the third respondent herein. The second respondent, M/s Motorola Inc. was also owning 49 per cent.../s Motorola Inc. As per the agreement, Agrani agreed to pay Rs 2.5 crores plus accrued interest to the appellant herein in discharge of the liability under the loan agreement between the appellant and...M/s Procall Limited. Similarly, Motorola Inc. also agreed to pay another Rs 2.5 crores with accrued interest to the appellant. The purchaser, Agrani offered a sum of Rs 78,26,011 to Punwire towards...
...Rajiv Mathur, ICVide RTI dt 28.8.12, appellant had sought a copy of the full text of ESOP Scheme of Motorola Inc and copy of the approval by the IT department...also copy of approval by the IT department.DECISION6. The Commission directs FAA to provide a response to the appellant on receipt of a reply from Motorola Inc.The appeal is disposed of....
...ratio of decision of Hon'ble Special Bench of the I.T.A.T in Motorola Inc. v. D.CIT, (2005) 95 ITD 269 (Del) still hold good even after the insertion of the proviso in...carefully perused the record. The Learned A.R has placed heavy reliance on the decision of the special bench in the case of Motorola Inc., (Supra) which has been rendered prior to the insertion of proviso...also no dispute the provisions of Sec. 142(1) do not specify any particular time limit for issuing notice under that section. Hence, the Special Bench in the case of Motorola Inc (Supra), on a...
...) Versus
1. MOTOROLA INC
MOTOROLA MOBILITY INDIA PVT LTD.VATIKA
BUSINESS CENTRE,BLOCK B,3RD FLOOR,VATIKA
ATRIUM,GOLF COURSE ROAD...
...of this Court reported in 2004 (I) Mh. L.J 532 : 2004 (1) BCR 479, Iridium India Telecom Ltd. v. Motorola...Inc. The Court has made following observations—“15. We have considered both these requests. The submission of Mr. Kapadia and Mr. Dhond is undoubtedly correct that from time to time...
..., (2008) 3 SCC (Cri) 79 and Iridium India Telecom Ltd. v. Motorola Inc. (2011...
...this Tribunal in the case of Motorola Inc. v. Dy. CIT [2005] 95 ITD 269 (Delhi) had held that there was no PE therein, in a subsequent Mutual Agreement Procedure (MAP...) after the decision of the Special Bench of the Tribunal, Motorola Inc. had conceded that it had a PE in India and Motorola Inc. had agreed to be subjected to tax law in regard to transactions in...obligations with Escotel other than supply of hardware and software. It was also his submission that the decision of the Special Bench of the Tribunal in the case of Motorola Inc. (supra) would squarely...
...Motorola Inc. (supra). Hence, we restore this matter to the file of the Assessing Officer for denovo adjudication, keeping in view the decision of the Special Bench. Needless to say that the Assessing...of the Act and hence the assessee could not be charged interest u/s. 234B of the Act on these amounts. The assessee also placed reliance on the decision of the Special Bench in the case of Motorola...Inc. reported in 95 ITD 269 in support of its contention. However, the Ld.CIT(A) not appreciating the submissions of the assessee sustained the interest levied u/s. 234B of the Act...
...be withdrawn on an endorsement made without authorization.2. An application for registration of the trade mark “CENTELLIS” in class 9 in the name of “Motorola Inc.” was filed on...27.12.2007 through its erstwhile attorney - Ranjan Narula Associates. Subsequently, Motorola Inc. had assigned the trade marks to the present appellant i.e, Emerson Network Power - Embedded Computing, Inc...given in favour of Ranjan Narula Associates-Attorneys. On 16.06.2008, the assignor i.e M/s Motorola Inc. had also executed a power of attorney in favour of R.K Dewan & Co., thereby revoking all...
...without filing an application for the said purpose.
On merits the delay can be condoned as per the judgment of the Hon’ble Supreme Court in Iridium India Telecom Vs Motorola Inc. reported...
...any objective facts on record placed by the assessee. As will be seen later, the facts in this regard are distinguishable from the facts of Motorola Inc., relied upon by the ld. Counsel....”3.1 It is submitted that there is a mistake when it is mentioned that the facts in this regard are distinguishable from the facts of Motorola Inc. relied upon by the Ld. Counsel. On the other hand..., the Ld. Sr. DR submitted that there is no mistake in this part of the order as in the case of Motorola Inc., the assessee has produced orders from customs authority in regard to payment of duty on...
...the factual scenario, we may notice the foundational facts.2. Motorola Inc. (Respondent 1), Iridium LLC and Iridium Inc. are a part of one group of corporations created...alleged misrepresentations.(iv) The complaint does not even prima facie show that any of the representations made by Respondent 1 herein (Motorola Inc./petitioner...dated 8-8-2003, passed by a learned Single Judge of the Bombay High Court quashing the criminal complaint dated 3-10-2001 filed by the appellant, inter alia, against Respondent 1, namely, Motorola...
...cannot be said to be much profit attributable to the PE. Reliance was further placed on the decision of the Special Bench of the Tribunal in the case of Motorola Inc. v. Dy. CIT...considered the submissions of the learned counsel for the assessed. The case of Motorola Inc. (supra) cited before us dealt with by the Special Bench also involved a case of ascertainment of profits...attributable to PE in India, which had supplied hardware in India. In fact in the case of Motorola Inc. (supra) there were three activities attributable to the PE, namely, (i) network planning; (ii...
...representative of Motorola Inc. under a representative agreement dated 1-1-1989. As per the said agreement, the assessee was to receive a commission on sale made by it on Motorola products to the...December 1991.4. Meanwhile, Motorola Inc. decided to enter into Indian market partly by setting up manufacturing and other facilities for distribution of a variety of their products and...named Arya Dhoot Transport Co. (P.) Ltd. and Motorola Inc. entered into Shareholder Agreement to set up a new company which was set up and was called Motorola Blue Star Ltd. in which assessee had a 40 per...
...India Telecom Ltd. v. Motorola Inc. (2011) 1 SCC 74 wherein it has been held that in all jurisdictions across the world governed by...intent.30. In the said decision, the two-Judge Bench has observed thus: (Motorola Inc. case...
...view is fortified by the Special Bench order of the Tribunal in Motorola Inc. v. DCIT [(2005) 95 ITD 269 (Del.) (SB), which stands impliedly affirmed by the Hon'ble...
...Special Bench of the Tribunal in case of Motorola Inc v. Dy. CIT [2005] ( 95 ITD 269 ) Delhi. CIT(A) was satisfied by the explanation given and deleted the levy of...
...section 195 of the Act, therefore, there was no liability to pay advance tax under section 208/209(1)(d) of the Act and following the decision of ITAT in the case of Motorola Inc. v. Dy...Taxman 495 (Delhi)(2) DIT (International Taxation) v. NGC Network Asia LLC [2009] 313 ITR 187 (Bom)(3) Motorola Inc., (supra.... CIT [2005] 95 ITD 269 / 147 Taxman 39 (Mag.) (Delhi) (SB) and also the decision in the case of DDIT v. Bechtel International Inc. in ITA No. 2920/Mum/05 order dated...
...submitted that a Special Bench of the Income-tax Appellate Tribunal, Delhi in Motorola Inc. v. Deputy CIT, [2005] 96 TTJ...him to give a notice and opportunity of being heard for assessment of association of persons. Hence, the decision of the Special Bench of the Tribunal in the case of Motorola Inc., [2005...