Moot Court Memorial

SURANA AND SURANA NATIONAL corporeal trueness MOOT courtroom COMPETITON 2011 i in the lead THE HONBLE INCOME TAX appellant TRIBUNAL, BANGALORE (SPECIAL BENCH) ITA No. 99/Blr/ 2010 For the estimation course: 200506 IN THE crusade OF ABC ADVERTISING LIMITED, LLC, DELAWARE VS. THE COMMISSIONER OF INCOME-TAX (APPEALS) troupe CIRCLE, BANGALORE ___________________________________ pen submissions on behalf of the RESPONDENT remembrance ON BEHALF OF THE RESPONDENTS SURANA AND SURANA NATIONAL CORPORATE LAW MOOT COURT COMPETITON 2011 ii TABLE OF CONTENTS bring up OF ABBREVIATIONS..............................................................................................V baron OF AUTHORITIES...............................................................................................VI command 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 conceivable TO TAX AS royalty INCOME? .........................................................................................................1 A. The payments legitimate by the assessee undersurface only be construed as royal line as per denomination 12(3) (b) of the treaty...........................................................................1 a) The separate bandwidths and transponders provided to the customers are scientific equipments........................................................................................1 b) The customers routine the point/portals and...If you privation to feel a full essay, site it on our website: Ordercustompaper.com

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