1. ADITIT) v. Green Emirates Shipping & Travels

213 ITR 317High Court1995#23631 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 115ASection 115A of the Income Tax ActSection 148Section 148 of the Income Tax ActSection 1956Section 1961: Section 143(3)Section 1961: Section 144C(13)Section 1961: Section 245-O

Issues it is cited on

treaty benefitstax residency certificateazadi bachao andolantax treatysection 90liable to taxdouble taxationpersoncompanyindiatotal incomebusiness

Judgments citing 1. ADITIT) v. Green Emirates Shipping & Travels

Saket Kanoi, Gurgaon vs. DCIT Intl. Taxation, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 3243/DEL/2023[2021-22]Status: DisposedITAT Delhi23 Oct 2024AY 2021-22

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

For Appellant: Sh. Sunny Jain, CAFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)

…061, at page 742. The tribunal held that:- 6. Undoubtedly, in Cyril Eugene Pereria’s case (supra), Hon’ble Authority for Advance Ruling, deviating from the stand taken by it in the earlier rulings including ruling in Mohsinally Alimohammed Rafik, In re [1995] 213 ITR 3171, concluded that “an individual who is not liable to pay tax under the UAE law cannot claim any relief from the only tax on income which is payable in India under the agreement” and that “the provisions of the Double Taxation Avoidance 24 Saket Kanoi Agreement do not apply to any case where the same income is not liable to be taxed twice by the…

General Motors Overses Disribution Coporation, Usa vs. ACIT Circle International Taxation 1(3)(1), New Delhi

The appeal of the assessee is allowed

ITA 2360/DEL/2022[2015-16]Status: DisposedITAT Delhi05 Sept 2024AY 2015-16

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharmaassessment Year: 2014-15 General Motors Company Usa, Vs Acit, Circle International 1209 Orange Street, Taxation 1(3)(1), Wilmington Delaware New Delhi – 110 002 United States, Zip Code - 19801 (Pan: Aaecg5571H) (Appellant) (Respondent) Assessment Year: 2015-16 General Motors Overseas Vs Acit, Circle International Distribution Corporation, Usa Taxation 1(3)(1), 2711, Centreville Roadnew Castle New Delhi – 110 002 County, Wilmington, Usa-19808 (Pan: Aaecg5571H) (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Adv., Shri Vishal Kalra, Adv., Shri Ss Tomar, Adv. & Shri Sumeet Hemkar, Ca Revenue By : Shri Vizay B. Vasanta, Cit-Dr Date Of Hearing : 05.07.2024 Date Of Pronouncement : 05.09.2024 Order Per Anubhav Sharma, Jm:

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri VishalFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 115ASection 148Section 234BSection 234c

…see was not liable to tax which was anyway not taken by the Assessing Officer or before the CIT(A, is also not sustainable in law either.” - The above principle has also been upheld by the courts in the following rulings: - Mohsinally Alimohammed Rafik (1995) 213 ITR 317 (Delhi) - ITO(IT) vs Ramesh kumar Goenka (TA No 3562/ Mum / 2009) - Linklaters LLP vs ITO(IT) (2010) 40 SOT 51 (Mum) - DDIT Vs Tekmark Global Solutions LLC [2010] 38 SOT 7 (Mum) - DDIT(IT) vs Ms AP Moller (TS-555-/TAT-2013 Mum) - It is further submitted that the current treatment for US federal income tax purposes for a single member LLC as a d…

General Motors Company, Usa vs. ACIT Circlr International Taxation 1(3)(1), New Delhi

The appeal of the assessee is allowed

ITA 2359/DEL/2022[2014-15]Status: DisposedITAT Delhi05 Sept 2024AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharmaassessment Year: 2014-15 General Motors Company Usa, Vs Acit, Circle International 1209 Orange Street, Taxation 1(3)(1), Wilmington Delaware New Delhi – 110 002 United States, Zip Code - 19801 (Pan: Aaecg5571H) (Appellant) (Respondent) Assessment Year: 2015-16 General Motors Overseas Vs Acit, Circle International Distribution Corporation, Usa Taxation 1(3)(1), 2711, Centreville Roadnew Castle New Delhi – 110 002 County, Wilmington, Usa-19808 (Pan: Aaecg5571H) (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Adv., Shri Vishal Kalra, Adv., Shri Ss Tomar, Adv. & Shri Sumeet Hemkar, Ca Revenue By : Shri Vizay B. Vasanta, Cit-Dr Date Of Hearing : 05.07.2024 Date Of Pronouncement : 05.09.2024 Order Per Anubhav Sharma, Jm:

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri VishalFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 115ASection 148Section 234BSection 234c

…see was not liable to tax which was anyway not taken by the Assessing Officer or before the CIT(A, is also not sustainable in law either.” - The above principle has also been upheld by the courts in the following rulings: - Mohsinally Alimohammed Rafik (1995) 213 ITR 317 (Delhi) - ITO(IT) vs Ramesh kumar Goenka (TA No 3562/ Mum / 2009) - Linklaters LLP vs ITO(IT) (2010) 40 SOT 51 (Mum) - DDIT Vs Tekmark Global Solutions LLC [2010] 38 SOT 7 (Mum) - DDIT(IT) vs Ms AP Moller (TS-555-/TAT-2013 Mum) - It is further submitted that the current treatment for US federal income tax purposes for a single member LLC as a d…

1. ADITIT) v. Green Emirates Shipping & Travels (213 ITR 317) — Cited in 3 Judgments | BharatTax