292 ITR 416(SC) Galileo Nederland BV v. Assistant Director of Income-tax, Circle-i(2), (Intl. Tax), New Delhi

367 ITR 319High Court2014#4204 most cited

What is 292 ITR 416(SC) Galileo Nederland BV v. Assistant Director of Income-tax, Circle-i(2), (Intl. Tax), New Delhi authority for?

The principle of consistency requires that the Assessing Officer or First Appellate Authority must follow decisions made in earlier years, unless there are good and sufficient reasons to deviate. An assessee's status should not be altered arbitrarily without assigning reasons or distinguishing facts.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Also referred to as

Galileo Nederland BV · Principle of consistency · Assessing Officer · First Appellate Authority · Altering assessee status · Earlier years decision · Income Tax Act

Sections most often in play

Section 111ASection 115ADSection 143(3)Section 144C(3)Section 154Section 70(2)

Judgments citing 292 ITR 416(SC) Galileo Nederland BV v. Assistant Director of Income-tax, Circle-i(2), (Intl. Tax), New Delhi

Asstt. Commissioner of Income Tax It 3.1.2, Kautilya Bhawan, Mumbai vs. Kuwait Investment Authority, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 4207/MUM/2025[2020-21]Status: DisposedITAT Mumbai26 Aug 2025AY 2020-21

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawalassessment Year: 2020-21

For Appellant: Shri Farookh V. Irani, AdvocateFor Respondent: Shri Krishna Kumar, Sr. DR
Section 115ASection 143(3)

…stency are applicable to proceedings carried out under the Act. Without assigning any reason and without distinguishing the facts of the earlier years, the AO/FAA cannot alter the status of an assessee as per their wishes. In the case of Galileo Nederland BV (367 ITR 319), the Hon'ble Delhi High Court has held as under: "Decision on an issue or question taken in earlier years though not binding should be followed and not ignored unless there are good and sufficient reasons to take a different view. Said principle is based upon rules of certainty and that a decision taken after due application of mind should be fo…

Ricardo Uk Ltd., New Delhi vs. DCIT, Circle- 3(1)(1), International Taxation, New Delhi

ITA 416/DEL/2020[2016-17]Status: DisposedITAT Delhi17 Feb 2021AY 2016-17

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Sanjay Kumar, Senior DR
Section 144C(3)Section 147Section 9(1)

…. DCIT ITA No.4906/Del/2010 (De. Trib) dated 26.10.2020, DIT vs. Galileo International Inc. 224 7 ITA Nos.3967, 3968 & 3969/Del./2017 ITA Nos.4909, 4910 & 4911/Del./2018 ITA No.4756/Del./2019 ITA No.416/Del./2020 CTR 251 (De.), Galileo Nederland BV vs. ADIT 367 ITR 319 (Del.). 9. Ld. DR for the Revenue, on the other hand, relied upon the order passed by the ld. CIT (A) and termed the arguments addressed by the ld. AR for the assessee not sustainable. 10. To canvass the issue in controversy, the ld. AR for the assessee contended that the assessee has merely received marketing assistance from its Indian subs…

Ricardo Uk Ltd., New Delhi vs. DCIT, Circle- 3(1)(1), International Taxation, New Delhi

ITA 4756/DEL/2019[2015-16]Status: DisposedITAT Delhi17 Feb 2021AY 2015-16

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Sanjay Kumar, Senior DR
Section 144C(3)Section 147Section 9(1)

…. DCIT ITA No.4906/Del/2010 (De. Trib) dated 26.10.2020, DIT vs. Galileo International Inc. 224 7 ITA Nos.3967, 3968 & 3969/Del./2017 ITA Nos.4909, 4910 & 4911/Del./2018 ITA No.4756/Del./2019 ITA No.416/Del./2020 CTR 251 (De.), Galileo Nederland BV vs. ADIT 367 ITR 319 (Del.). 9. Ld. DR for the Revenue, on the other hand, relied upon the order passed by the ld. CIT (A) and termed the arguments addressed by the ld. AR for the assessee not sustainable. 10. To canvass the issue in controversy, the ld. AR for the assessee contended that the assessee has merely received marketing assistance from its Indian subs…

Ricardo Uk Ltd., New Delhi vs. DCIT, Circle- 3(1)(1), International Taxation, New Delhi

ITA 4911/DEL/2018[2014-15]Status: DisposedITAT Delhi17 Feb 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Sanjay Kumar, Senior DR
Section 144C(3)Section 147Section 9(1)

…. DCIT ITA No.4906/Del/2010 (De. Trib) dated 26.10.2020, DIT vs. Galileo International Inc. 224 7 ITA Nos.3967, 3968 & 3969/Del./2017 ITA Nos.4909, 4910 & 4911/Del./2018 ITA No.4756/Del./2019 ITA No.416/Del./2020 CTR 251 (De.), Galileo Nederland BV vs. ADIT 367 ITR 319 (Del.). 9. Ld. DR for the Revenue, on the other hand, relied upon the order passed by the ld. CIT (A) and termed the arguments addressed by the ld. AR for the assessee not sustainable. 10. To canvass the issue in controversy, the ld. AR for the assessee contended that the assessee has merely received marketing assistance from its Indian subs…

Ricardo Uk Limited, New Delhi vs. DCIT, Intl. Taxation, Circle- 3(1)(1), New Delhi

ITA 4910/DEL/2018[2010-11]Status: DisposedITAT Delhi17 Feb 2021AY 2010-11

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Sanjay Kumar, Senior DR
Section 144C(3)Section 147Section 9(1)

…. DCIT ITA No.4906/Del/2010 (De. Trib) dated 26.10.2020, DIT vs. Galileo International Inc. 224 7 ITA Nos.3967, 3968 & 3969/Del./2017 ITA Nos.4909, 4910 & 4911/Del./2018 ITA No.4756/Del./2019 ITA No.416/Del./2020 CTR 251 (De.), Galileo Nederland BV vs. ADIT 367 ITR 319 (Del.). 9. Ld. DR for the Revenue, on the other hand, relied upon the order passed by the ld. CIT (A) and termed the arguments addressed by the ld. AR for the assessee not sustainable. 10. To canvass the issue in controversy, the ld. AR for the assessee contended that the assessee has merely received marketing assistance from its Indian subs…

Ricardo Uk Limited, New Delhi vs. DCIT, Intl. Taxation, Circle- 3(1)(1), New Delhi

ITA 4909/DEL/2018[2009-10]Status: DisposedITAT Delhi17 Feb 2021AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Sanjay Kumar, Senior DR
Section 144C(3)Section 147Section 9(1)

…. DCIT ITA No.4906/Del/2010 (De. Trib) dated 26.10.2020, DIT vs. Galileo International Inc. 224 7 ITA Nos.3967, 3968 & 3969/Del./2017 ITA Nos.4909, 4910 & 4911/Del./2018 ITA No.4756/Del./2019 ITA No.416/Del./2020 CTR 251 (De.), Galileo Nederland BV vs. ADIT 367 ITR 319 (Del.). 9. Ld. DR for the Revenue, on the other hand, relied upon the order passed by the ld. CIT (A) and termed the arguments addressed by the ld. AR for the assessee not sustainable. 10. To canvass the issue in controversy, the ld. AR for the assessee contended that the assessee has merely received marketing assistance from its Indian subs…

Ricardo Uk Ltd., New Delhi vs. DCIT, Circle- 3(1)(1), International Taxation, New Delhi

ITA 3969/DEL/2017[2013-14]Status: DisposedITAT Delhi17 Feb 2021AY 2013-14

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Sanjay Kumar, Senior DR
Section 144C(3)Section 147Section 9(1)

…. DCIT ITA No.4906/Del/2010 (De. Trib) dated 26.10.2020, DIT vs. Galileo International Inc. 224 7 ITA Nos.3967, 3968 & 3969/Del./2017 ITA Nos.4909, 4910 & 4911/Del./2018 ITA No.4756/Del./2019 ITA No.416/Del./2020 CTR 251 (De.), Galileo Nederland BV vs. ADIT 367 ITR 319 (Del.). 9. Ld. DR for the Revenue, on the other hand, relied upon the order passed by the ld. CIT (A) and termed the arguments addressed by the ld. AR for the assessee not sustainable. 10. To canvass the issue in controversy, the ld. AR for the assessee contended that the assessee has merely received marketing assistance from its Indian subs…

Ricardo Uk Ltd., New Delhi vs. DCIT, Circle- 3(1)(1), International Taxation, New Delhi

ITA 3968/DEL/2017[2012-13]Status: DisposedITAT Delhi17 Feb 2021AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Sanjay Kumar, Senior DR
Section 144C(3)Section 147Section 9(1)

…. DCIT ITA No.4906/Del/2010 (De. Trib) dated 26.10.2020, DIT vs. Galileo International Inc. 224 7 ITA Nos.3967, 3968 & 3969/Del./2017 ITA Nos.4909, 4910 & 4911/Del./2018 ITA No.4756/Del./2019 ITA No.416/Del./2020 CTR 251 (De.), Galileo Nederland BV vs. ADIT 367 ITR 319 (Del.). 9. Ld. DR for the Revenue, on the other hand, relied upon the order passed by the ld. CIT (A) and termed the arguments addressed by the ld. AR for the assessee not sustainable. 10. To canvass the issue in controversy, the ld. AR for the assessee contended that the assessee has merely received marketing assistance from its Indian subs…

Ricardo Uk Limited, New Delhi vs. DCIT, Intl. Taxation, Circle- 3(1)(1), New Delhi

ITA 3967/DEL/2017[2011-12]Status: DisposedITAT Delhi17 Feb 2021AY 2011-12

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Shri Sanjay Kumar, Senior DR
Section 144C(3)Section 147Section 9(1)

…. DCIT ITA No.4906/Del/2010 (De. Trib) dated 26.10.2020, DIT vs. Galileo International Inc. 224 7 ITA Nos.3967, 3968 & 3969/Del./2017 ITA Nos.4909, 4910 & 4911/Del./2018 ITA No.4756/Del./2019 ITA No.416/Del./2020 CTR 251 (De.), Galileo Nederland BV vs. ADIT 367 ITR 319 (Del.). 9. Ld. DR for the Revenue, on the other hand, relied upon the order passed by the ld. CIT (A) and termed the arguments addressed by the ld. AR for the assessee not sustainable. 10. To canvass the issue in controversy, the ld. AR for the assessee contended that the assessee has merely received marketing assistance from its Indian subs…

Sabre Asia Pacific Pte Ltd (Earlier Known As M/S.Abacus International Pte Limited), Mumbai vs. DCIT (It) 1(1)(1), Mumbai

ITA 4968/MUM/2017[2013-14]Status: DisposedITAT Mumbai08 Jul 2020AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri N.K. Pradhan, Am आयकर अपील सं./ I.T.A. No.4968/Mum/2017 (निर्धारण वर्ा / Assessment Year:2013-14) Sabre Asia Pacific Pte. Ltd. Deputy Commissioner Of Income Tax (International Taxation)- 1(1)(1), Room No. (Earlier Known As M/S Abacus International Pte Ltd.), Abacus Plaza, 3 Tampines Central I, 117, 1St Floor, Scindia House, Ballard बिधम/ # 08-01 Singapore 529540 Estate, Mumbai 400 038. Vs. C/O Deloitte Haskins & Sells Llp India Bulls Financial Centre Tower 3, 28Th Floor, Senapati Bapat Marg, Elphinstone (W),Mumbai-400 013. स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabca6590M (अपीलाथी/Appellant) (प्रत्यथी /Respondent) :

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri Avaneesh Tiwari, D.R
Section 143(3)

…the CSR operations carried out by the assessee in India is already based on a FAR analysis, therefore, no purpose would be served by restoring the matter to the file of the A.O. We may at this stage also observe that in the case of Galileo Nederland BV (2014) 367 ITR 319 (Del), wherein similar facts were involved, the High Court following its order passed in the earlier years in the case of the assessee, had in the backdrop of the Principle of consistency reversed the order of the Tribunal which had set aside the matter to the file of the A.O for fresh determination of the income attributable to the CSR operation…

Sabre Asia Pacific Pte. Ltd, Mumbai vs. DCIT (International Taxation)-4(2)(1), Mumbai

ITA 7379/MUM/2018[2014-15]Status: DisposedITAT Mumbai17 Feb 2020AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri N.K. Pradhan, Am आयकर अपील सं./ I.T.A. No.664/Mum/2017 (निर्धारण वर्ा / Assessment Year:2012-13) Sabre Asia Pacific Pte. Ltd. Deputy Commissioner Of Income Tax (Earlier Known As M/S Abacus International Pte Ltd.), (International Taxation)- 1(1)(1), Room No. Abacus Plaza, 3 Tampines Central I, 117, 1St Floor, Scindia House, Ballard बिधम/ # 08-01 Singapore 529540 Estate, Mumbai 400 038. Vs. C/O Deloitte Haskins & Sells Llp India Bulls Financial Centre Tower 3, 28Th Floor, Senapati Bapat Marg, Elphinstone (W),Mumbai-400 013. स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabca6590M (अपीलाथी/Appellant) (प्रत्यथी /Respondent) :

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri Avaneesh Tiwari, D.R
Section 143(3)

…the CSR operations carried out by the assessee in India is already based on a FAR analysis, therefore, no purpose would be served by restoring the matter to the file of the A.O. We may at this stage also observe that in the case of Galileo Nederland BV (2014) 367 ITR 319 (Del), wherein similar facts were involved, the High Court following its order passed in the earlier years in the case of the assessee, had in the backdrop of the Principle of consistency reversed the order of the Tribunal which had set aside the matter to the file of the A.O for fresh determination of the income attributable to the CSR operation…

Sabre Asia Pacific Pte. Ltd, Mumbai vs. DCIT (It) 1(1)(1), Mumbai

ITA 664/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 Feb 2020AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri N.K. Pradhan, Am आयकर अपील सं./ I.T.A. No.664/Mum/2017 (निर्धारण वर्ा / Assessment Year:2012-13) Sabre Asia Pacific Pte. Ltd. Deputy Commissioner Of Income Tax (Earlier Known As M/S Abacus International Pte Ltd.), (International Taxation)- 1(1)(1), Room No. Abacus Plaza, 3 Tampines Central I, 117, 1St Floor, Scindia House, Ballard बिधम/ # 08-01 Singapore 529540 Estate, Mumbai 400 038. Vs. C/O Deloitte Haskins & Sells Llp India Bulls Financial Centre Tower 3, 28Th Floor, Senapati Bapat Marg, Elphinstone (W),Mumbai-400 013. स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabca6590M (अपीलाथी/Appellant) (प्रत्यथी /Respondent) :

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri Avaneesh Tiwari, D.R
Section 143(3)

…the CSR operations carried out by the assessee in India is already based on a FAR analysis, therefore, no purpose would be served by restoring the matter to the file of the A.O. We may at this stage also observe that in the case of Galileo Nederland BV (2014) 367 ITR 319 (Del), wherein similar facts were involved, the High Court following its order passed in the earlier years in the case of the assessee, had in the backdrop of the Principle of consistency reversed the order of the Tribunal which had set aside the matter to the file of the A.O for fresh determination of the income attributable to the CSR operation…

Jay Shree Tea & Industries Ltd., Kolkata vs. DCIT, Circle - 4(1), Kolkata

Appeal is allowed

ITA 1016/KOL/2018[2013-14]Status: DisposedITAT Kolkata06 Dec 2019AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14

Section 143(3)Section 263

…the consistency should be maintained. Reliance is placed on the following judgments: " ARONI COMMERCIALS LTD. vs. DEPUTY COMMISSIONER OF INCOME TADX AND ANOTHER [362 ITR 403] " GALILEO NEDERLAND BY vs. ASSISTANT DIRECTOR OF INCOME-TAX (INTERNATIONAL TAXATIN) [367 ITR 319] " Nuclear Power corporation of India Ltd. vs. Dy. Director of Income tax (intl. Taxation) [ITAT-Mum; ITA 733-35/Mum/11] From the above judgments, it is crystal clear that the consistency should be maintained to maintain the uniformity, of the facts and circumstances of the assessee are identical. Since in the instant cases, the assessee was appo…

Espn Star Sports Mauritius S.N.C. Et Compagnie, Mauritius vs. DDIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 3411/DEL/2010[2004-05]Status: DisposedITAT Delhi20 Aug 2018AY 2004-05

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: S/Shri Porus Kaka, Sr. Adv. &For Respondent: Shri G.K. Dhall, CIT-D.R
Section 143(3)Section 9

…ernational Holdings Ltd. [2015] 374 ITR 453 (Bombay High Court) Director of Income tax (International Taxation) v. Morgan Stanley & Co. [2007] 292 ITR 416(SC) Galileo Nederland BV v. Assistant Director of Income-tax, Circle-i(2), (Intl. Tax), New Delhi [2014] 367 ITR 319 (Delhi High Court) Assistant Director of Income-tax-i, New Delhi v. E-Funds IT Solution Inc. [2017) 399 ITR 34 (SC) Honda Motor Co. Ltd, Japan v. Asstt. Director of Income-Tax [Civil Appeal No (s) 2833 of 2018 (Arising out of SLP(C) No. 25363 of 2014] (SC) 9. On the other hand, ld. CIT-DR submitted that there has been no transfer pricing analysi…

Espn Star Sports Mauritius S.N.C. Et Compagnie, Mauritius vs. DDIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 3410/DEL/2010[2003-04]Status: DisposedITAT Delhi20 Aug 2018AY 2003-04

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: S/Shri Porus Kaka, Sr. Adv. &For Respondent: Shri G.K. Dhall, CIT-D.R
Section 143(3)Section 9

…ernational Holdings Ltd. [2015] 374 ITR 453 (Bombay High Court) Director of Income tax (International Taxation) v. Morgan Stanley & Co. [2007] 292 ITR 416(SC) Galileo Nederland BV v. Assistant Director of Income-tax, Circle-i(2), (Intl. Tax), New Delhi [2014] 367 ITR 319 (Delhi High Court) Assistant Director of Income-tax-i, New Delhi v. E-Funds IT Solution Inc. [2017) 399 ITR 34 (SC) Honda Motor Co. Ltd, Japan v. Asstt. Director of Income-Tax [Civil Appeal No (s) 2833 of 2018 (Arising out of SLP(C) No. 25363 of 2014] (SC) 9. On the other hand, ld. CIT-DR submitted that there has been no transfer pricing analysi…

Viacom 18 Media P.Ltd, Mumbai vs. Asst DIT (It) 4(3)(1), Mumbai

In the result, all the appeals filed by the assessee stands dismissed

ITA 667/MUM/2016[2015-16]Status: DisposedITAT Mumbai09 Jul 2018AY 2015-16

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Respondent: Shri M. V. Rajguru
Section 195Section 248

…t on the chargeability in hands of the recipient as the facts and the necessary background material are not available on record before us. 17. In this regard, we may gainfully refer to honourable Delhi High Court decision in the case of Galileo Nederland BV 367 ITR 319 for the following proposition: "Decision on an issue or question taken in earlier years though not binding should be followed and not ignored unless there are good and sufficient reasons to take a different view. Thus, it was/is possible for the Assessing Officer to depart from the Viacom 18 Media Pvt. Ltd. finding or a decision in one year as i…

DCIT 1(2)-2, Mumbai vs. Ozoneland Agro P.Ltd, Mumbai

ITA 4854/MUM/2016[2013-14]Status: DisposedITAT Mumbai02 May 2018AY 2013-14
For Appellant: Dr. K. Sivaram and Shri Rahul K. HakaniFor Respondent: Shri T.A. Khan-DR
Section 143Section 56

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “सी मुंबई सी सी” खंडपीठ सी खंडपीठ खंडपीठ मेमेमेमे खंडपीठ Income-tax Appellate Tribunal -“C”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं अमरजीत एवं अमरजीत अमरजीत "सह अमरजीत "सह "सह, "याियक "सह "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Sh.Rajendra,Accountant Member and Amarjit Singh,Judicial Member आयकर अपील सं./I.T.A./4854/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2013-14 िनधा"रण िनधा"रण वष" वष" DCIT-1(2)-2 M/s. Ozoneland Agro Pv…

DCIT 2(2), Mumbai vs. Paresh Construction & Foundations P.Ltd, Mumbai

ITA 6850/MUM/2012[2008-09]Status: DisposedITAT Mumbai04 Apr 2018AY 2008-09
For Appellant: Shri Vipul JoshiFor Respondent: Shri Rajat Mittal - DR
Section 143(1)Section 143(3)Section 254(1)

…आयकर अपीलीय अिधकरण यकर अपीलीय अिधकरण यकर अपीलीय अिधकरण, , , , मुंबई यकर अपीलीय अिधकरण मुंबई मुंबई “सी मुंबई सी सी” ” ” ” खंडपीठ सी खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “C” Bench Mumbai सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं एवं रा मलाल नेगी, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं रा रामलाल नेगी रा मलाल नेगी मलाल नेगी "याियक "याियक सद"य सद"य Before S/Sh. Rajendra, Accountant Member & Ramlal Negi, Judicial Member आयकर अपील अपील संसंसंसं./I.T.A. No. 6850/Mum/2012, िनधा"रण िनधा"रण वष" वष" /Assessment Year:2008-09 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण…

Gitanjali Infratech Ltd, Mumbai vs. ACIT Cen Cir 2, Mumbai

ITA 1366/MUM/2016[2008-09]Status: DisposedITAT Mumbai07 Feb 2018AY 2008-09

Bench: S/Sh.Rajendra & C. N. Prasadआयकर अपील अपील संसंसंसं./I.T.A./1366/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Ay.: 2008-09 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील अपील संसंसंसं./I.T.A./3486/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Ay.: 2010-11 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील अपील संसंसंसं./I.T.A./3487/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Ay.: 2011-12 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/S. Gitanjali Infratech Ltd. Acit, Central Circle-1(2), A-1, 7Th Floor, Laxmi Tower, G Block 9Th Floor, Old Cgo Building, Mk Road Bandra Kurla Complex, Bandra East Vs. Mumbai-400 020. Mumbai-400 051. Pan:Aaccg 7677 G (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Shri Y.K. Bhaskar-Dr अपीलाथ" क" ओर से /Assessee By: Shri K. Gopal/Ms.Neha Paranjpe सुनवाई क" तारीख / Date Of Hearing: 15/11/2017 घोषणा क" तारीख / Date Of Pronouncement: 07/02/2018 लेखा लेखा सद"य लेखा लेखा सद"य सद"य, राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार/ Per Rajendra A.M.- अनुसार Challenging The Order Dated 28/4/2016 Of The Cit(A)- 47,Mumbai,The Assessee Has Filed Present Appeals For The Above Mentioned Ay.S (Ay.S) .The Assessee Is Engaged In The Business Of Construction Of Residential/Commercial Buildings.Details Of Filing Of Returns, Returned Incomes,Assessment Dates Etc., Can Be Summarised As Under: A.Y. Roi Filed On Returned Income Assessment Dt. Assessed Income 2008-09 3.12.2013 Rs.6,41,16,960/- 20/03/2014 Rs.6.46 Crores 2010-11 30/11/12 Rs.75,91,149/- 20/03/2014 Rs.7.77 Lakhs 2011-12 30/11/2012 Rs.31,54,224/- 20/03/2014 Rs.17.68 Lakhs

For Appellant: Shri K. Gopal/Ms.Neha ParanjpeFor Respondent: Shri Y.K. Bhaskar-DR
Section 132Section 133ASection 143(3)Section 153CSection 57

…आयकर अपीलीय अिधकरण, मुंबई “जी” खंडपीठ म" Income-tax Appellate Tribunal -“G”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and C. N. Prasad,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./1366/Mum/2016,िनधा"रण िनधा"रण वष" वष" /AY.: 2008-09 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील अपील संसंसंसं./I.T.A./3486/Mum/2016,िनधा"रण िनधा"रण वष" वष" /AY.: 2010-11 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील अपील संसंसंसं./I.T.A./3487/Mum/2016,िनधा"रण िनधा"रण वष" वष" /AY.: 2011-12 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" M/s. G…

M/S. Nortel Networks India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 1402/DEL/2014[2009-10]Status: DisposedITAT Delhi24 Apr 2017AY 2009-10
Section 143(3)Section 144CSection 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’, NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2009-10 Vs. Asstt. Commissioner of Income M/s. Nortel Networks India Pvt. Ltd., C-227, Ground Floor, Near Tax, Circle -13(1), New Delhi Garden of Five Senses Westend Marg, Paryavaran Complex, New Delhi PAN : AABCN1424B (Appellant) (Respondent) Appellant by S/sh. Nageswar Rao, & Purushottam Anand, Advocates Respondent by Sh. Amrendra Kumar, CIT(DR) Date of hearing 02.02.2017 Date of pronouncement 24.04.2017 ORDER PER O.P. KANT, A.M.: This appeal by the ass…

292 ITR 416(SC) Galileo Nederland BV v. Assistant Director of Income-tax, Circle-i(2), (Intl. Tax), New Delhi (367 ITR 319) — Cited in 28 Judgments | BharatTax