This document provides a summary of recent legal landmarks from various courts and tribunals in India. It lists 6 cases covering topics such as the tax treatment of rent received from leasing a market complex, whether payments made to acquire software licenses count as royalties, eligibility for tax treaty benefits as a top-level managerial employee, and whether initial expenses of an asset management company are capital or revenue expenditures. For each case, it provides the citation and key ratio decided. The document was sent by Anand Mehta & Co. consultants to inform the client of these legal updates.
A technology architecture for managing explicit knowledge over the entire lif...William Hall
This slide set summarizes my work at Tenix Defence from around 1992 through 2002 to manage the authoring and delivery of maintenance documentation and engineering technical data to support life-cycle management of the 10 ANZAC frigates Tenix built for the Australian and New Zealand Navies and more than 300 M113 light-armored vehicles rebuilt as-new for the Australian Army. Today (in 2013) this is still a state-of-the-art application of the content management technology. So far as I know, the full benefit of this technology (as described in this 2002 presentation) has not yet been realized anywhere in the world.
Arguably, implementation of this technology played a major role in the successful completion of the ANZAC Ship Project 17 years after its stringently fixed-price contract was negotiated in 1989. Finished on-time, on budget, with every ship delivered on-time to happy customers and a healthy corporate profit. Unfortunately, Tenix Defence management failed to understand how this system worked, and chose to implement new, supposedly less expensive technology they thought they understood for their next major project. As a consequence of this choice and the failure to transfer human knowledge developed in the ANZAC Project the company’s performance on their next large project (but still less than 10% the size of the ANZAC Project) was so bad that Tenix Defence was closed and its assets sold to the highest bidder. See Hall, W.P., Nousala, S., Kilpatrick B. 2009. One company – two outcomes: knowledge integration vs corporate disintegration in the absence of knowledge management. VINE: The journal of information and knowledge management systems 39(3), 242-258 - http://tinyurl.com/yzgjew4; and Hall, W.P., Richards, G., Sarelius, C., Kilpatrick, B. 2008. Organisational management of project and technical knowledge over fleet lifecycles. Australian Journal of Mechanical Engineering. 5(2):81-95 - http://tinyurl.com/5d2lz7.
Presentation to provide a general overview of sustainability to young professional engineers. Additional slides in the deck that we never got a chance to go through in the class but included here for your information
A technology architecture for managing explicit knowledge over the entire lif...William Hall
This slide set summarizes my work at Tenix Defence from around 1992 through 2002 to manage the authoring and delivery of maintenance documentation and engineering technical data to support life-cycle management of the 10 ANZAC frigates Tenix built for the Australian and New Zealand Navies and more than 300 M113 light-armored vehicles rebuilt as-new for the Australian Army. Today (in 2013) this is still a state-of-the-art application of the content management technology. So far as I know, the full benefit of this technology (as described in this 2002 presentation) has not yet been realized anywhere in the world.
Arguably, implementation of this technology played a major role in the successful completion of the ANZAC Ship Project 17 years after its stringently fixed-price contract was negotiated in 1989. Finished on-time, on budget, with every ship delivered on-time to happy customers and a healthy corporate profit. Unfortunately, Tenix Defence management failed to understand how this system worked, and chose to implement new, supposedly less expensive technology they thought they understood for their next major project. As a consequence of this choice and the failure to transfer human knowledge developed in the ANZAC Project the company’s performance on their next large project (but still less than 10% the size of the ANZAC Project) was so bad that Tenix Defence was closed and its assets sold to the highest bidder. See Hall, W.P., Nousala, S., Kilpatrick B. 2009. One company – two outcomes: knowledge integration vs corporate disintegration in the absence of knowledge management. VINE: The journal of information and knowledge management systems 39(3), 242-258 - http://tinyurl.com/yzgjew4; and Hall, W.P., Richards, G., Sarelius, C., Kilpatrick, B. 2008. Organisational management of project and technical knowledge over fleet lifecycles. Australian Journal of Mechanical Engineering. 5(2):81-95 - http://tinyurl.com/5d2lz7.
Presentation to provide a general overview of sustainability to young professional engineers. Additional slides in the deck that we never got a chance to go through in the class but included here for your information
The Unexpected Benefit of Interactive Prototypes in New Product DevelopmentMark Hart
The Unexpected Benefit of Interactive Prototypes in New Product Development
When the development of interactive prototypes involves many individuals from a diversity of specialties throughout development, it changes the way the network approaches development. When individuals from different perspectives (such as engineering and marketing) work together to develop and build an abundant number of interactive prototypes, new opportunities for cooperation, collaboration, and harmony emerge.
Fewer tasks must be defined explicitly. Tacit knowledge is developed. The construction and maintenance of To-Do lists can be minimized because corrections are more likely to be made in real-time instead of adding items to a backlog for processing at a later time. Frequent attempts to integrate deliverables drive the network to become more cohesive. Appreciation of other perspectives improves. Situational awareness improves. The ability of the network to adapt improves. Network agility improves. The orientation of the network becomes more implicit. The potential for innovation improves.
The potential for innovation spans the current project, the next project, and adjacent projects. Individuals retain enhanced capabilities for future development projects with other networks.
Produced by Mark A Hart, NPDP, OpLaunch
This talk will start by covering X.Org's community health and metrics. X.Org didn’t get into GSoC (Google Summer of Code) last year so it’s also going to be a discussion of issues and potential solutions to change that for this summer.
This talk will illustrate community health and show quantitative metrics on the X.Org community, using many of the techniques described by this talk on context from the community devroom.
X.Org didn’t get into GSoC last year so it’s also going to be a discussion of problems and potential solutions there, based on Donnie's experience in helping administer GSoC for Gentoo Linux as well as X.Org.
Looking Ahead–The Big Opportunity for Network Design - GST Introduction in IndiaITC Infotech
In this paper we present ITC Infotech’s understanding of the changes that will happen once GST is implemented in India and its impact on the supply chain.. The paper also provides a suggested methodology for optimizing your supply chain network, post the implementation of GST in India.
De 16e bijeenkomst van Sociale Media Club Utrecht met als thema Social Media Guerilla Marketing. Dit is de presentatie van Sjef Kerkhofs. Op twitter als @sjefkerkhofs
1. VOLUME NO.: LLAT/ 505 OF 2012-13 DATE: 20th June, 2012
Dear Client,
We have pleasure in listing below some of the recent legal landmarks.
SR. AUTHORITY SECTION / RULES / RATIO(S)
NO. CITATIONS SUBJECT CASE(NAME OF ASSESSEE)
1.1 MUM ITAT 2(29A), ITA A' was having an office premises in a property on tenancy basis
for last 30 years and she had purchased said office from owner
through open bidding and not through ownership right, cost of
acquisition of office premises would be cost, which was incurred
for acquiring it
1.2 21 TM 324 Busi.Inc Nila V. Shah
2.1 CUTK ITAT 22, ITA Rent received by 'A' from leasing out a market complex along
with incidental services like electrician, plumber, security etc.
was to be taxed as business income
2.2 21 TM 325 Busi.Inc Narayan Market Complex
3.1 BANG ITAT 9, ITA Lump sum payment made by 'A' to a non-resident company for
acquiring a licence to use its software programme is to be taxed
as royalty in India.
3.2 21 TM 329 DTAA ING Vysya Bank
4.1 AHD ITAT 9, ITA The 'A', employed in India as ‘service provider’ to set up Indian
office of a foreign company, can be considered as ‘top level
managerial person’ in order to be entitled to the benefit of full
exemption of salary under Article 17(2) of the tax treaty. The 'A'
can claim the benefit of S 80G on donations made from house
hold expenses.
4.2 2012-TII-46 DTAA Mohan Balakrishnan Pookulanagara
5.1 MAD HC 40, ITA When 'A' deposits tax deducted at source well before filing
return but beyond the FY concerned, no disallowance is called
for delayed payment.
5.2 2012-TIOL-386 TDS Shanti Logistics
6.1 MUM ITAT 37, ITA Initial issue expenses or scheme launch expenses of an AMC
are revenue or capital expenditure . Jurisdiction u/s 263 can be
exercised on debatable issues where two views are possible.
6.2 2012-TIOL-255 Busi.Exp Franklin Templeton Asset Management India Pvt
Please let us know if you need any further information on these.
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Anand V. Mehta
DIRECTOR
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