1. Inter Continental Hotels Group (Asia Pacific) (Pte.) Ltd. v. ACIT

133 Taxmann.com 99Reported decision2021#22413 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 144C(13)Section 144C(5)Section 195 Section 270A Section 40(a)(i)Section 44C Section 44DA

Issues it is cited on

section 9(1)(vii)section 9(1)final assessment order person india business

Judgments citing 1. Inter Continental Hotels Group (Asia Pacific) (Pte.) Ltd. v. ACIT

Sheladia Associates Inc, Secunderabad vs. ADIT (Int Taxn)-2, Hyderabad

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1401/HYD/2024[2022-23]Status: DisposedITAT Hyderabad22 May 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1401/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2022-23) Sheladia Associates Inc. Vs. Adit (International Secunderabad Taxation)-2 Pan : Aafcs7792F Hyderabad

For Appellant: Smt.V.Sai Sudha, ARFor Respondent: Shri B.Bala Krishna, CIT-DR

Section 143(3)Section 144C(5)Section 195Section 270ASection 40Section 44C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice President and Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1401/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2022-23) Sheladia Associates Inc. Vs. ADIT (International Secunderabad Taxation)-2 PAN : AAFCS7792F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Smt.V.Sai Sudha, AR रधजस् व द्वधरध/Revenue by: Shri B.Bala Krishna, CIT-DR सुिवधई की तधरीख/Date of Hearing: 12/03/2025 घोर्णध की तधरीख/ 22/05/2025 Date of Pronouncement: आदेश / ORDER PER VIJAY PAL…

Cameron(Singapore) Pte. Ltd., Tamilnadu vs. ACIT, Circle Int. Tax-1(2)(1), Delhi

In the result, appeal of the assessee is partly allowed as indicated above

ITA 9110/DEL/2019[2016-17]Status: DisposedITAT Delhi11 Dec 2023AY 2016-17

Bench: Shri G. S. Pannu, Hon’Ble Vice-A N D Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.9110/Del/2019 िनधा"रणवष"/Assessment Years: 2016-17 Cameron (Singapore) Pte Ltd., Acit, बनाम C/O. Cameron Manufacturing Vs. (India) Pvt. Ltd., Circle Int. Tax: 1(2)(1) Iii Floor, Tidel Park, Vilankurichi Road, Civil New Delhi. Aerodrome Post, Coimbatore, Tamil Nadu – 641 014. Pan No. Aadcc5259P अपीलाथ" / Appellant ""यथ"/ Respondent

For Appellant: Shri Amit Arora, C. A

Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 271(1)(c)Section 9(1)(vii)

…I.T.A. No. 9110/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D” : DELHI ] BEFORE SHRI G. S. PANNU, HON’BLE VICE-PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.9110/Del/2019 िनधा"रणवष"/Assessment Years: 2016-17 Cameron (Singapore) Pte Ltd., ACIT, बनाम C/o. Cameron Manufacturing Vs. (India) Pvt. Ltd., Circle Int. Tax: 1(2)(1) III Floor, Tidel park, Vilankurichi Road, Civil New Delhi. Aerodrome Post, Coimbatore, Tamil Nadu – 641 014. PAN No. AADCC5259P अपीलाथ" / Appellant ""यथ"/ Respondent Ms. Ananya Kapoor, Adv.; & िनधा"रतीक"ओरसे /Assessee by : Shri Amit Arora, C. A.…

Cameron (Singapore) Pte Ltd, Coimbatore vs. DCIT, International Taxation, Circle-1(2)(1), New Delhi

In the result, all the appeals are partly allowed

ITA 7960/DEL/2018[2015-16]Status: DisposedITAT Delhi24 Mar 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2013-14 M/S. Cameron (Singapore) Vs. Deputy Commissioner Of Pte. Ltd., Income Tax, C/O- Schlumberger Asia International Taxation, Services Limited, Khasra Room No. 313, Ncr Building, No.2481/838, Village Bhagwan Das Road, Murtala Gala, Nh-15, Jaipur Ahmedabad Road, Barmer, Rajasthan -344001 Pan :Aadcc5259P (Appellant) (Respondent)

Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2013-14 M/s. Cameron (Singapore) Vs. Deputy Commissioner of Pte. Ltd., Income Tax, C/o- Schlumberger Asia International Taxation, Services Limited, Khasra Room No. 313, NCR Building, No.2481/838, Village Bhagwan Das Road, Murtala Gala, NH-15, Jaipur Ahmedabad Road, Barmer, Rajasthan -344001 PAN :AADCC5259P (Appellant) (Respondent) With Assessment Year: 2014-15 M/s. Cameron (Singapore) Vs. Deputy Commissioner of Pte. Ltd., Income Tax, C/o-Cameron Manuf…