1. Bid Services Division (Mauritius) Ltd. v. Authority for Advance Ruling (Income-tax)

148 Taxmann.com 215High Court2023#19189 most cited

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 143(3)Section 144C(13)Section 9(1)(i)Section 90 Section 143(2)Section 144B Section 1961 Section 112

Issues it is cited on

commercial substance substance over form treaty benefits tax residency certificate azadi bachao andolan section 9(1)(i)trc shell company beneficial owner tax treaty permanent establishment section 90

Judgments citing 1. Bid Services Division (Mauritius) Ltd. v. Authority for Advance Ruling (Income-tax)

Tricentis Gmbh, Austria vs. The Deputy Commissioner of Income-Tax, International-Tax, Delhi

In the result, appeals are allowed, as indicated above

ITA 3526/DEL/2023[2021-2022]Status: DisposedITAT Delhi06 Nov 2024AY 2021-2022

Bench: BEFORESHRI SAKTIJIT DEY (Vice President), SHRI S. RIFAUR RAHMAN (Accountant Member)

Section 143(2)Section 143(3)Section 144Section 144B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORESHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.2705 & 3526/Del/2023 Assessment Years:2020-21 & 2021-22 Tricentis Gmbh, Vs. The DCIT, Tricentis Gmbh, 10 Leonard Circle – International Tax - Bernstein Strasse Saturn 3(1)(1), Tower, Vienna, New Delhi Austria PAN :AAECT9861B (Appellant) (Respondent) Assessee by Sh. Percy Pardiwalla, Sr. Advocate Sh. Ketan Ved, CA Department by Sh. Vijay B. Vasanta, CIT(DR) Date of hearing 08.10.2024 Date of pronouncement 06.11.2024 ORDER PER SAKTIJIT DEY, VICE-PRESIDENT Cap…

Tricentis Gmbh, Austria vs. The Deputy Commissioner of Income-Tax

In the result, appeals are allowed, as indicated above

ITA 2705/DEL/2023[2020-21]Status: DisposedITAT Delhi06 Nov 2024AY 2020-21

Bench: BEFORESHRI SAKTIJIT DEY (Vice President), SHRI S. RIFAUR RAHMAN (Accountant Member)

Section 143(2)Section 143(3)Section 144Section 144B

Superb Mind Holding Ltd., New Delhi vs. ACIT Circle Int Tax 3(1)(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 1568/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Mar 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.1568/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19

Section 112Section 143(3)Section 144C(5)

…I.T.A.No.1568/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.1568/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Vs. ACIT Superb Mind Holding Ltd., E-45, Bhagat Singh Market, Circle Int. Tax 3(1)(2) New Delhi. E-2 Block, PAN No. AAZCS2945Q Civic Centre, New Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Salil Aggarwal, Sr. Adv. & Shri Shailesh Gupta, Adv. Revenue by Shri Kanv Bali, Sr. DR सुनवाईक"तारीख/ Date of hearing: 05.01.2024 05.03.2024 उ"ोषणाक"तारीख/Pro…

Comstar Mauritius Limited, Mumbai vs. CIT (It) Mumbai-2, Mumbai

In the result, the appeal of the assessee is allowed

ITA 1529/MUM/2023[2018-2019]Status: DisposedITAT Mumbai11 Jan 2024AY 2018-2019

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Comstar Mauritius Limited Cit (It), Agarwal Vijay & Associates, 503, 17Th Floor, Air India Building, Jolly Bhavan, No.1, New Marine Vs. Nariman Point, Lines, Mumbai-400 020 Mumbai-400 021 (Appellant) (Respondent) Pan No. Aagcc1225Q

For Appellant: Shri K. Gopal, ARFor Respondent: Shri Manoj Kumar Sinha, DR

Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Comstar Mauritius Limited CIT (IT), Agarwal Vijay and Associates, 503, 17th Floor, Air India Building, Jolly Bhavan, No.1, New Marine Vs. Nariman Point, Lines, Mumbai-400 020 Mumbai-400 021 (Appellant) (Respondent) PAN No. AAGCC1225Q Assessee by : Shri K. Gopal, AR Revenue by : Shri Manoj Kumar Sinha, DR Date of hearing: 20.10.2023 11.01.2024 Date of pronouncement : O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA No. 1529/Mum/2023 is filed by Comstar Mauritius Ltd (assessee / appellant)…