Moot Court Memorial

SURANA AND SURANA NATIONAL CORPORATE truth MOOT COURT COMPETITON 2011

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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 ADVERTISING 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

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TABLE OF CONTENTS LIST OF ABBREVIATIONS..............................................................................................V baron OF AUTHORITIES...............................................................................................VI STATEMENT 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 LIABLE TO TAX AS ROYALTY INCOME? .........................................................................................................1
A.

The payments legitimate by the assessee can 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/portals and...If you privation to get a full essay, order it on our website: Orderessay



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