The Tax-ability Essay Example - Free Essay Example

Sample details Pages: 7 Words: 2191 Downloads: 1 Date added: 2017/06/26 Category Law Essay Type Analytical essay Level High school Did you like this example? List of abbreviations Co. Ed. IT ACT ITO Company Edition Income Tax Act Objective In this paper an attempt is made to analyze the law on taxability of turnkey contracts. An attempt has been made to analyze to what extent income is taxable in turnkey contract. An approach has been taken in this paper to study the statutory provision and different case laws regarding the taxability of turnkey contract and what is the current situation of law on imposing the tax liability. Don’t waste time! Our writers will create an original "The Tax-ability Essay Example" essay for you Create order Research Methodology The nature of the project is purely doctrinal/ non-empirical. It is purely based on the data collected from books, statutes, journals, case laws and web resources. It is a literature review. The researcher has relied upon the primary as well on secondary sources. In the paper researcher has followed the uniform mode of citation. Scope of the Paper The scope of the research paper is limited to analyze the law and legislation on the taxability of turnkey contracts and what is the role played by the judicial pronouncement in deciding the cases on taxability of turnkey contracts. In this research an attempt has been made to analyze the statutory provision as well as judicial pronouncements delivered regarding the taxability of turnkey contract. The analysis can further help in locating the lacunas in the present law and how it can overcome by strengthening and regulating the prospective laws. The scope of paper is limited to laws releted to taxability of turnkey contracts. INTRODUCTION In todayà ¢Ã¢â€š ¬Ã¢â€ž ¢s world infrastructure is considered as one of the leading factors for development. The Indian government has desire to make India as an upcoming superpower country for which they have been escalating their investment on enhancing the infrastructure of the country as it will help in its progress and development.[1] Because of the scale of the infrastructure projects and the complexities included, regularly these projects welcome tender from the whole way across the globe, the agreement signed with these companies are known as EPC contracts furthermore referred to as turnkey contracts. [2] A turnkey contract is a business plan in which a project is conveyed in a finished state. Rather than contracting with an owner to create a project in stages, the developer is enlisted to complete the whole project without owner information. The builder or developer is independent from the final owner or operator, and the project is turned over just once it is completely operational. Essentially, the developer is completing the project and turning the key over to the new owner. This sort of arrangement is normally utilized for construction projects extending from single structures to expansive scale developments. Because of the multifaceted nature of these projects it is certainly unrealistic for any one single commercial element to attempt the entire project, subsequently these projects are taken up by a consortium of different companies who handle diverse parts of the project as per their respective expertise.[3] Initially, these turnkey projects did not hold the tax liability but with the change in circumstances the finance ministry in its finance billà ¢Ã¢â€š ¬Ã¢â€ž ¢06 has made these turnkey contracts tax liable. Prior the rendering of offshore services for an turnkey project and offshore supply of equipments and material for the project are considered to be the main bone of contention regarding the taxability of these projects[4], but afte r the amendment to section 9 of the Income Tax Act, offshore services have been made taxable and the law has been pretty much settled on this issue,[5] however the taxability of offshore supply of equipment and material under the turnkey projects is still an argumentative issue. Turnkey contract would bring about a few particularly identifiable streams of income to the contractor which include the following: Offshore supplies of equipment and material Offshore services Onshore supplies of equipment and materials Onshore supplies of servives Research question What is the extent of taxability of offshore supplies of equipment and materials and offshore sevives under turnkey contracts and the role of by judicial pronouncements in establishing law related to such turnkey contracts? Taxability of offshore supplies of equipment and materials To impose taxability on offshore supplies of equipment and materials, it has to be shown that the non- resident has permanent establishment and business connection. If there is no business connection or permanent establishment then there would be no tax liability. But, if there is business connection or permanent establishment then the tax can be imposed on the profit that is attributed to such business connection and permanent establishment. Statutory Provision For non-residents, section 5 of the Income Tax Act is the charging section for their income.[6] Section 5(2) of Income Tax Act impose tax on the income of non-residents which is received or deemed to be received in India by or on behalf of such person[7] or accrues or arise or is deemed to be arise.[8] Section 9 of Income Tax Act deals with income deemed to accrue or arise in India. Section 9 states that all income accruing or arising through or from any business connectionin should be considered as taxable in India.[9] The explanation clause attached to it points out the extent of income to be taxed by stating that only such part of income that is attributable to the business carried out in India woul be taxable.[10] Therefore, it is clearly mentioned in the statutory provision that in case of offshore supplies, income which is not attributable to the operations carried out in India would not be taxed. Taxability of offshore services The taxability of offshore services is no more a bone of contention as after the amendment to section 9 of IT Act[11] these services have been made taxable. Case laws Ishikawajna-Harima Heavy Industries Ltd. V. Direct of Income Tax In Ishikawajna- Harima Heavy Industies Ltd. v. Direct of Income Tax[12], it is Japan based company engaged in the business ofengineering and construction of storage tanks. The company formed a consortium with other companies and entered into an agreement with Petro LNG Ltd.situated in the state of Gujrat to set up liquefied Natural Gas storage tank and for degasification facility. It is a turnkey contract. Each member of consortium was specified about their separate role and responsibility and therefore, they receive separate payment. The time period for the project was 41 months. The question that arised in this case whether the company is liable to pay tax in India under Income Tax Act and India- Japan Tax Treaty. Therefore, the company filed an application before Authority for Advance Appellant. The decision of Supreme Court is given in two parts one for the offshore supplies and other for the offshore services. The Apex Court held the following decision ; à ¢Ã¢â€š ¬Ã…“ on ly such part of the income which is attributed to the operations carried out in India can be taxed. Under the turnkey contracts, if all the transaction were operated outside India then these transactions cannot be taxed in India. It made the distinction between the permanent establishment and business connection. Existence of permanent establishment is a taxable entity but its presence does not create sufficient business connection. Therefore the profit attributable to the permanent establishment in India would be made taxable and the mere presence of permanent establishment in India does not made the income of assessee generated under turnkey contract does not made it taxable. Mere existence of of business connection is not sufficient, to make the income taxable the income should be arising or accruing out of such business connection. The turnkey contract need not to be be considered as an integrated contract just to make the contractor to pay tax in India. To make an inco me taxable under Income Tax Act, it should be shown that the services are not only utilized but rendered in India. To make the income taxable it is necessary to have enough territorial nexus between the rendition of services and territorial limits in India.à ¢Ã¢â€š ¬Ã‚ [13] Hyundai Heavy Industries Co Ltd v. Director of Income Tax This is the another landmark case on the taxability of turnkey contract decided by the supreme court. In Hyundai Heavy Industries Co. Ltd. v. director of Income Tax[14], the Hyundai Heavy Indutries is a Korean based company which eneterd into a turnkey contract with an Indian based company ONGC for fabricating, designing, installation and commissioning of platforms in Bombay High. Designing and fabricating of platform was performed outside India and rest of the activities like installationand commissioning of platform was performed in Bombay High. The Revenue officer issue a notive to the company, to which a company filed a return of income as à ¢Ã¢â€š ¬Ã‹Å"nilà ¢Ã¢â€š ¬Ã¢â€ž ¢ income. And responded to the revenue authorities, as they did not have permanent establishment in India and the activities like designing and fabrication were done outside India making them not liable to pay tax. They are only liable to pay tax for the net profit arising from the activities that are per formed in India i.e. installation and commissioning of platforms. The revenue authority appealed to the Supreme regarding the contention that to what extent the profit attribuatable to companyà ¢Ã¢â€š ¬Ã¢â€ž ¢s permanent establishment in India. The court held that à ¢Ã¢â€š ¬Ã…“the establishment PE of HHI came into presence just on completion of fabrication exercises and supply of the fabricated platforms to ONGC outside India, no part of profits emerging from operation conveyed outside India could be said to have been earned through the Permanent Estabishment. Likewise, no part of profits from operation conveyed outside India could be credited to the PE and consequently accumulated to tax in India. In a turnkey contract comprising designing, fabrication, installation and commissioning work, benefits arising from the operation performed outside India can not be ascribed to the Permanent Establishment. In this way, such benefits can not be liable to tax in India, if the cost paid for work performed outside India is at a careful distance.[15] Conclusion The Supreme Courts decision in HHI case settles the discussion encompassing the taxability of oil field administration suppliers in admiration of fabrication and designing exercises performed outside India under a turnkey contract. The ruling accept increased noteworthiness since it maintains the principle that supply outside India wont be taxable in India indeed where such supply is made as per a single turnkey contract which includes onshore and offshore extent of work and accommodates a protuberance entirety thought.[16] The Apex Court follows its choice in the instance of Ishikawajma Harima Heavy Industries Ltd, affirmed prior, on taxability of offshore supplies. The Court had decided that a non-resident would not be obligated to tax in India in appreciation of exercises performed outside India if such exercises are not viably joined with a business association in India.[17] BIBLIOGRAPHY STATUTES: Income Tax Act, 1961 Finance Act The Assessing Officer (à ¢Ã¢â€š ¬Ã…“AOà ¢Ã¢â€š ¬Ã‚ ) held that the contract between HHI and ONGC was a turnkey contract for a lumpsum price and is an indivisible contract. The designing and fabrication of platform under the contract is intrinsically linked to installation and commissioning activities performed in India. As regards the taxability of Indian operations, the AO held that the activities of HHI constituted a PE in India under Article 5(3) of the DTAA, and therefore, profits attributable to Indian operations were liable to tax in India. In addition, designing and fabrication activities, though performed outside India, are interlinked to the ultimate activity of installation and commissioning; and therefore, a portion of the profits from such operations would also be liable to tax in India. The Supreme Courtà ¢Ã¢â€š ¬Ã¢â€ž ¢s ruling in HHI case settles the controversy surrounding the taxability of oil field service providers in respect of fabrication and design ing activities performed outside India under a turnkey project . The ruling assumes increased significance since it upholds the principle that supply outside India will not be taxable in India even where such supply is made pursuant to a single turnkey contract which includes onshore and offshore scope of work and provides for a lump sum consideration. [1] Funding the Infrastructure Gap, https://www.deloitte.com/assets/DcomIndia/Local%20Assets/Documents/Thoughtware/Funding_the_InfrastructureInvestment_Gap.pdf [2] Rajesh Dhawan Engineering Procurement and Construction-Tax Implication, https://www.taxmann.com/TaxmannFlashes/Flashart5-1-10_2.htm [3] Satish Aggarwal, Averting double tax in EPC, The Hindu Business, https://www.thehindubusinessline.com/todays-paper/tp-opinion/averting-double-tax-in-epc/article1638687.ece [4] Taxation of EPC Contracts- A Treatise, 59 The Chartered Accountant Journal 103, 99-105 (2011). [5] Linklaters Paines v. ITO [2012] 28 taxmann 250 (Mum). [6] Ankit Shah, Taxability of Income from Offshore Supply of Goods To India in a Tunkey contract, 61 The Chartered Accountant Journal 100, 98-103 (2013). [7] Section 5(2) (a) of Income Tax Act, 1961. [8] Section 5(2) (b) of Income Tax Act, 1961. [9] Section 9(1) (i) of Income Tax Act, 1961. [10] Section 9 (1) explaination, Income Tax A ct, 1961. [11] Income Tax Act, 1961. [12] Ishikawajana- Harima Heavy Indutries Ltd. v. direct of Income Tax (2007) 3 SCC 481. [13] Ishikawjama- Harima Heavy Industries ltd. V. Director of Income Tax (2007) 3 SCC 481, www.manupatrafast.in/pers/Personalized.aspx [14] Hyundai Heavy Industries Co. Ltd. v. Director of Income Tax2011 (12) ITR(Trib) 168 (Delhi). [15] Taxability of Turnkey Contracts- SupremeCourt ruling in Hyundai Heavy Indutries Co. Ltd.à ¢Ã¢â€š ¬Ã¢â€ž ¢s case, Tax Edge, june 2007, https://www.bmradvisors.com/upload/documents/Taxedge-Special%20bulletinJune141248414019.pdf [16] Taxability of Turnkey Contracts- Supreme Court ruling in Hyundu Heavy Industries C. Ltdà ¢Ã¢â€š ¬Ã¢â€ž ¢s case, Tax Edge, June 2007 , https://www.bmradvisors.com/upload/documents/Taxedge-Special%20bulletinJune141248414019.pdf [17] Ibid.

An Analysis Of Servant Leadership Style - 1198 Words

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Black Like Me Racism Is A Foolism Misunderstandin Essay Example For Students

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Simplepleasers like a drink of water or the use of a restroom become near impossible. John, at first was puzzled by this, but soon realized that it was not hispersonality, his age, but his blackness that made him a disgrace in the eyes ofan average white person. If he were white, a white store owner would have nothesitated in the slightest to allow such privileges. How could these people beso blind as to not see that a black person breathes the same air, eats the samefood, and has the same internal functions as themselves? This misunderstandingsta res them in the face and they cant see it. Their selfishness and fear iscompletely unnecessary but it remains because the whites have never been exposedto any other way of life. This is why the whites can not allow such commonprivileges to Mr. Griffin or any other black person. To treat a black as anequal was absolutely unheard of. Fatigued from rejection and many actions which would be declaredunconstitutional, the blacks must do something so their future generations donot suffer the same. This desire for action only stirs a greater terror withinthe (racist) white community. People like, Martin Luther King Jr. begin tosurface. He and many others aspire to show the blacks that they are equal humanbeings. Its strange to think that most blacks thought a white was better justbecause that is what they were brought up to believe. This new realizationcompletely jeopardizes the supremacy of the white community. The book givesmany examples of this fear/hatred such as, The hate stare, the tone of peoplesvoices, and the over all rejection. Who could have thought that a black personcould have the same job opportunities and the same living standards? For thoseracist whites who have a pathetic pride in there incomparable skin color andfear of change is why groups like the Ku Klux Klan exist. 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If a person were to make a racist commentwhether white or black, they will most likely be bashing their own ethnic origin. .uf90944fdbb638b3802babf13e5a265ff , .uf90944fdbb638b3802babf13e5a265ff .postImageUrl , .uf90944fdbb638b3802babf13e5a265ff .centered-text-area { min-height: 80px; position: relative; } .uf90944fdbb638b3802babf13e5a265ff , .uf90944fdbb638b3802babf13e5a265ff:hover , .uf90944fdbb638b3802babf13e5a265ff:visited , .uf90944fdbb638b3802babf13e5a265ff:active { border:0!important; } .uf90944fdbb638b3802babf13e5a265ff .clearfix:after { content: ""; display: table; clear: both; } .uf90944fdbb638b3802babf13e5a265ff { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uf90944fdbb638b3802babf13e5a265ff:active , .uf90944fdbb638b3802babf13e5a265ff:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uf90944fdbb638b3802babf13e5a265ff .centered-text-area { width: 100%; position: relative ; } .uf90944fdbb638b3802babf13e5a265ff .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uf90944fdbb638b3802babf13e5a265ff .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uf90944fdbb638b3802babf13e5a265ff .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uf90944fdbb638b3802babf13e5a265ff:hover .ctaButton { background-color: #34495E!important; } .uf90944fdbb638b3802babf13e5a265ff .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uf90944fdbb638b3802babf13e5a265ff .uf90944fdbb638b3802babf13e5a265ff-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uf90944fdbb638b3802babf13e5a265ff:after { content: ""; display: block; clear: both; } READ: Drugs history and definition EssayThis will be even grater as generations continue. Racism wont disappear alltogether but can be diminished by the brotherhood of man. John Griffin took a chance and discovered something outrageous which henever expected. The real life for those in the deep south was concealed under acomplete misunderstanding of each others feelings. Due to the unfair treatmentto the blacks things begin to change. Now with changing generations and agreater diversity among people, things have changed and will continue to do so. The misconception of one race being any better then another perhaps, is the onlything that separates us from world peace.

Moby Dick, Or The Whale Essay Example For Students

Moby Dick, Or The Whale Essay Moby Dick, or TheWhaleI. Author InformationHerman Melville, was born in 1819, ina very good neighborhood in New York. A. Many influences on Melvillesworks were European literature, experiences in his travels, and tragedyin his life. B. Melville was born into the time when inspiring works ofAmerican literature began to emerge. Yet, European heritage in literaturestill had a strong hold on American writers of the time. C. Other contributionsby Herman Melville were his narrative poems, and writings of other seajourneys. II. SettingMoby Dick is set in a time when whalingwas a very well known trade, it was made popular because of the dyer needfor oil for lamps. A. The time of the journey was started on a cold Decemberday, where he enters with a carpet bag on his shoulder at the shippingport of New Bedford, and finds a room at the Spouter Inn with a massiveSouth Sea Islander named Queequeg. What a pity they didnt stop up thechinks and the crannies though, and thrust in a little lint here and there. But its too late to make any improvements now. The universe is finishedthe copestone is on, and the chips were carted off a million years ago.B. The setting, over all, suggests a rustic, hard seamens life on the openocean, it being very hard on a man, but very fulfilling. III. CharacterCharacters in this classic novel are veryunique, in physical, emotional, and mental aspects. A. Ahab is a one-leggedman, feared by most of the crew, he is the Captain of the Pequod, and hehas sworn death on Moby Dick, the great white whale, whom left Ahab withonly one leg. Emotionally and mentally Ahab is a scared man, from his lastencounter with Moby Dick, he seemed like a man very determined in his ways,willing full, and moody. B. The characters of this work have many impactson the feelings in the book, Ahab is the strong force, while Ishmal, thenarrator, is the understanding compassionate man of the Pequod. IV. PlotThe plot of Melvilles work is very distinguishedin all perspectives of the novel. A. The exposition is set at the beginningwhen Ishmal sets forth on the journey on the whaling ship, the Pequod,with Captain Ahab. In Ishmals talking of the whale, and Ahabs cravingto put death to the great fish, the narrative hook is created. As the signups for the Pequod are occurring the action rises as the would-be crewmembers hear the name of the captain, Ahab. As the ship sets out on thewater to sacrifice the great whale, Moby Dick, the climax is reachedwhen the altitude of the chase begins. The action falls as Ahab plungesth last harpoon into Moby Dick, and the rope grabs Ahab by the throat andboth are pulled into the depths of the sea as the Pequod sinks. In theRevolution Fedalahs prophecies are fulfilled, and it was not the whaleseeking Ahab, it was Ahabs evil seeking the whale. B. One of the manyconflicts in this classic was having Ahab as the Captain, this is re! solvedthough through t he crew learning to coupe with the strangeness, and moodinessof the determined old man. Another conflict is encountered between Ahaband the whale, which is resolved when the both parish, this is conflictthat most stands out in ones mind after reading Moby Dick. V. ThemeMany themes are represented through thesetting, plot, and different situations created by the characters of MobyDick. A. A life lesson learned by reading Moby Dick is that life is likethe sea, in that in life men have fears they must overcome to gain a fullerunderstanding of life, just as Ahab, and his crew, had to overcome therefears to understand more of the presence of Moby Dick. .u6e4a6b7b13568d456379279400d3b7ac , .u6e4a6b7b13568d456379279400d3b7ac .postImageUrl , .u6e4a6b7b13568d456379279400d3b7ac .centered-text-area { min-height: 80px; position: relative; } .u6e4a6b7b13568d456379279400d3b7ac , .u6e4a6b7b13568d456379279400d3b7ac:hover , .u6e4a6b7b13568d456379279400d3b7ac:visited , .u6e4a6b7b13568d456379279400d3b7ac:active { border:0!important; } .u6e4a6b7b13568d456379279400d3b7ac .clearfix:after { content: ""; display: table; clear: both; } .u6e4a6b7b13568d456379279400d3b7ac { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u6e4a6b7b13568d456379279400d3b7ac:active , .u6e4a6b7b13568d456379279400d3b7ac:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u6e4a6b7b13568d456379279400d3b7ac .centered-text-area { width: 100%; position: relative ; } .u6e4a6b7b13568d456379279400d3b7ac .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u6e4a6b7b13568d456379279400d3b7ac .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u6e4a6b7b13568d456379279400d3b7ac .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u6e4a6b7b13568d456379279400d3b7ac:hover .ctaButton { background-color: #34495E!important; } .u6e4a6b7b13568d456379279400d3b7ac .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u6e4a6b7b13568d456379279400d3b7ac .u6e4a6b7b13568d456379279400d3b7ac-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u6e4a6b7b13568d456379279400d3b7ac:after { content: ""; display: block; clear: both; } READ: The Current Dynamic Nature Of Business Environment Business EssayVI. EvaluationA. Positives in this novel are prominentin the philosophy of Melville, and its aspects which can be inferred inmans continual struggle with himself in this universe. This novel hasinfluenced my attitudes and beliefs on the destiny ofman and has shown me that there is morethan one view of every object. It showed me that I need to be open mindedand examine things from more than one viewpoint.