155 39-59 (Bangalore-Trib) 7. DCIT v. Orange (formerly

158 Taxmann.com 186Reported decision2024#22836 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 12Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 3(2)Section 5

Judgments citing 155 39-59 (Bangalore-Trib) 7. DCIT v. Orange (formerly

Reliance Jio Infocomm Usa Inc., Texas vs. DCIT (It) 4 (1) (1), Mumbai

In the result appeal filed by the assessee stands allowed

ITA 2991/MUM/2023[2020-21]Status: DisposedITAT Mumbai17 Apr 2026AY 2020-21

Bench: Smt. Beena Pillai () & Shri Bijayananda Pruseth ()

Section 143(2)Section 143(3)Section 144C(5)Section 153Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI BIJAYANANDA PRUSETH (ACCOUNTANT MEMBER) I.T.A. No. 2991/Mum/2023 (Assessment Year: 2020-21) Reliance Jio Infocomm USA Inc., Vs. Deputy Commissioner of Income 3010, Gaylord Parkway, Suite 150, Tax, (International Tax) – 4(1)(1), Mumbai Frisco, Texas – 75034, USA [PAN: AAHCR2879Q] (Appellant) (Respondent) Assessee by Shri Nimesh Vora & Moksha Mehta Revenue by Shri Krishna Kumar, (SR. DR) Date of Hearing 24.03.2026 Date of Pronouncement 17.04.2026 ORDER Per Smt. Beena Pillai, JM: Present appeal filed by assess…

Globe Teleservices Limited, Hong Kong vs. The Deputy Commissioner of Income-Tax (International Taxation), Circle-2(1), Bangalore

ITA 349/BANG/2024[2017-18]Status: DisposedITAT Bangalore24 Apr 2024AY 2017-18

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuit(It)A Nos. 348 & 349/Bang/2024

For Appellant: Shri Rohan Sogani, CA &For Respondent: Shri A. Sreenivasa Rao, CIT-DR
Section 147Section 191Section 201Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(IT)A Nos. 348 & 349/Bang/2024 Assessment Years : 2014-15 & 2017-18 M/s. Globe Teleservices Ltd., Room No. 603, 6/F, The Star, 16-18, Yip Shing Street, Kwai Chung, Hongkong - 999999 PAN: AAICG8756E APPELLANT The Deputy Commissioner of Income Tax (International Taxation), Vs. Circle - 2(1), Bangalore. RESPONDENT Assessee by : Shri Rohan Sogani, CA & Shri Naman Maloo, CA Revenue by : Shri A. Sreenivasa Rao, CIT-DR Date of Hearing : 08-04-2024 Date of Pronouncement : 25…

Globe Teleservices Limited, Hong Kong vs. The Deputy Commissioner of Income-Tax (International Taxation), Circle-2(1), Bangalore

ITA 348/BANG/2024[2014-15]Status: DisposedITAT Bangalore24 Apr 2024AY 2014-15

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuit(It)A Nos. 348 & 349/Bang/2024

For Appellant: Shri Rohan Sogani, CA &For Respondent: Shri A. Sreenivasa Rao, CIT-DR
Section 147Section 191Section 201Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(IT)A Nos. 348 & 349/Bang/2024 Assessment Years : 2014-15 & 2017-18 M/s. Globe Teleservices Ltd., Room No. 603, 6/F, The Star, 16-18, Yip Shing Street, Kwai Chung, Hongkong - 999999 PAN: AAICG8756E APPELLANT The Deputy Commissioner of Income Tax (International Taxation), Vs. Circle - 2(1), Bangalore. RESPONDENT Assessee by : Shri Rohan Sogani, CA & Shri Naman Maloo, CA Revenue by : Shri A. Sreenivasa Rao, CIT-DR Date of Hearing : 08-04-2024 Date of Pronouncement : 25…

155 39-59 (Bangalore-Trib) 7. DCIT v. Orange (formerly (158 Taxmann.com 186) — Cited in 3 Judgments | BharatTax