1. Sandvik Australia (2013) 141 ITD 598 (Pune) 2 Soregam SA v. DDIT

173 ITD 229Income Tax Appellate Tribunal2018#23101 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2024.

Judgments citing 1. Sandvik Australia (2013) 141 ITD 598 (Pune) 2 Soregam SA v. DDIT

Piramal Finance Pvt. Ltd., Mumbai vs. The ACIT, Circle-2(1)(2), Vadodara

In the result, appeal preferred by the assessee is partly allowed

ITA 1273/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad07 Jun 2024AY 2014-15

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha

For Respondent: Shri Prathvi Raj Meena, CIT. DR
Section 143(3)Section 251Section 35ASection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 1273Ahd/2018 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2014-15) िनधा"रण वष" M/s. Piramal Capital and The Assistant बनाम बनाम/ बनाम बनाम Housing Finance Ltd. Commissioner of Income- Vs. (Successor in the business tax of Piramal Finance Pvt. Range–2(1)(2),Vadodara Ltd.) Piramal Tower, GanpatraoKadam Marg, Lower Parel (West), Mumbai - 400013 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACG8457E (Appellant) (Respondent) .. S…

Aktiebolaget Skf, Mumbai vs. DCIT, International Taxationa-1(1)(1), Mumbai

ITA 7366/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Shri C.N.Prasad & Shri G. Manjunathaaktiebolaget Skf Vs. Dcit(International C/O Skf India Limited Taxation)-1(1)(1) 1St Floor, Room No.119 Mgm Building Netaji Subhash Road Scindia House Charni Road Mumbai-400 038 Mumbai-400 002 Pan/Gir No.Aacca5944J (Appellant) .. (Respondent) & Aktiebolaget Skf Vs. Dcit(International C/O Skf India Limited Taxation), Circle-1(1)(1) 517, 5Th Floor, Mgm Building Netaji Subhash Road Air India Building Charni Road Nariman Point Mumbai-400 002 Mumbai-400 021 Pan/Gir No.Aacca5944J (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)

…skill, etc. as required under the DTAA and thus the same does not amount to FTS/FIS. Favour:- Sr.No. Particulars citaiton 1. Sandvik Australia (2013) 141 ITD 598 (Pune) 2 Soregam SA v. DDIT (2019) 101 taxmann.com 94 (Del Trib) 3 Seal for Life India v. (2018) 173 ITD 229 (Ahd DCIT Trib) 4 Bharat AXA General (2010) 326 ITR 477 Insurance Co.Ltd., In re (AAR) 5 Exxon Mobil Company (2018) 65 ITR(T) 583 India(P) Ltd. v. ACIT (Mum Trib) 6 Outotec Oyj v. DDIT (2017) 183 TTJ 289 (Kol Trib) 9. The Ld. DR, on the other hand, strongly supporting order of the Ld. AO, as well as the Ld. DRP submitted that if you go through a…

Aktiebolaget Skf, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation) 1(1)(1), Mumbai

ITA 7361/MUM/2017[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri C.N.Prasad & Shri G. Manjunathaaktiebolaget Skf Vs. Dcit(International C/O Skf India Limited Taxation)-1(1)(1) 1St Floor, Room No.119 Mgm Building Netaji Subhash Road Scindia House Charni Road Mumbai-400 038 Mumbai-400 002 Pan/Gir No.Aacca5944J (Appellant) .. (Respondent) & Aktiebolaget Skf Vs. Dcit(International C/O Skf India Limited Taxation), Circle-1(1)(1) 517, 5Th Floor, Mgm Building Netaji Subhash Road Air India Building Charni Road Nariman Point Mumbai-400 002 Mumbai-400 021 Pan/Gir No.Aacca5944J (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)

…skill, etc. as required under the DTAA and thus the same does not amount to FTS/FIS. Favour:- Sr.No. Particulars citaiton 1. Sandvik Australia (2013) 141 ITD 598 (Pune) 2 Soregam SA v. DDIT (2019) 101 taxmann.com 94 (Del Trib) 3 Seal for Life India v. (2018) 173 ITD 229 (Ahd DCIT Trib) 4 Bharat AXA General (2010) 326 ITR 477 Insurance Co.Ltd., In re (AAR) 5 Exxon Mobil Company (2018) 65 ITR(T) 583 India(P) Ltd. v. ACIT (Mum Trib) 6 Outotec Oyj v. DDIT (2017) 183 TTJ 289 (Kol Trib) 9. The Ld. DR, on the other hand, strongly supporting order of the Ld. AO, as well as the Ld. DRP submitted that if you go through a…

1. Sandvik Australia (2013) 141 ITD 598 (Pune) 2 Soregam SA v. DDIT (173 ITD 229) — Cited in 3 Judgments | BharatTax