Moot Court Memorial

SURANA AND SURANA NATIONAL CORPORATE truth MOOT COURT COMPETITON 2011 i in the lead THE HONBLE INCOME TAX APPELLATE TRIBUNAL, BANGALORE (SPECIAL BENCH) ITA No. 99/Blr/ 2010 For the Assessment course: 200506 IN THE CASE OF ABC advertizement LIMITED, LLC, DELAWARE VS. THE COMMISSIONER OF INCOME-TAX (APPEALS) COMPANY CIRCLE, BANGALORE ___________________________________ pen submissions on behalf of the RESPONDENT MEMORIAL ON BEHALF OF THE RESPONDENTS SURANA AND SURANA NATIONAL CORPORATE LAW MOOT COURT COMPETITON 2011 ii TABLE OF CONTENTS LIST OF ABBREVIATIONS..............................................................................................V baron OF AUTHORITIES...............................................................................................VI logical argument OF JURISDICTION..................................................................................XI STATEMENT OF FACTS........................................... ...................................................XIII STATEMENT OF ISSUES..............................................................................................XIV SUMMARY OF ARGUMENTS.......................................................................................XV ARGUMENTS ADVANCED....................................

............................................................1 I WHETHER INCOME accredited BY THE ASSESSEE IS probable TO TAX AS ROYALTY INCOME? .........................................................................................................1 A. The payments legitimate by the assessee bottom of the inning only be construed as royal line ! as per Article 12(3) (b) of the treaty...........................................................................1 a) The separate bandwidths and transponders provided to the customers are scientific equipments........................................................................................1 b) The customers use the point in time/portals and...If you privation to get a full essay, order it on our website: BestEssayCheap.com

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