321 (Madras) (iv) DIT v. Credit Lyonnais

57 Taxmann.com 450High Court2015#8521 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 143(3)Section 9(1)(vii)Section 144C(13)Section 270A Section 234A Section 234B Section 144(13)Section 9(1)(vi)

Issues it is cited on

fees for included services section 9(1)(vii)fees for technical services section 9(1)beneficial owner rule of consistency section 270 section 144c(13)section 270a final assessment order draft assessment order section 144c

Judgments citing 321 (Madras) (iv) DIT v. Credit Lyonnais

SIX CONTINENTS HOTELS INC,GURGAON vs. ACIT, CIRCLE-3(1)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, Appeals of the Assessee in ITA No

ITA 1459/DEL/2022[2018-19]Status: DisposedITAT Delhi24 Oct 2025AY 2018-19

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 143(3)Section 144C(13)

…1ITA No. 373& 1459/Del/2021 Six Continents Hotel Inc. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 373 /Del/2021 (A.Y. 2017-18) ITA No. 1459 /Del/2022 (A.Y. 2018-19) M/s Six Continents Hotels Inc. V Assistant Commissioner c/o. BSR & Co. LLP DLF s of Income Tax, Cirlce- Building, 10th Floor, Tower B, 3(1)(2) Cyber City, Phase-II, Gurgaon, International Taxation 122002, Haryana- India New Delhi PAN: AAACS7853B Appellant Respondent Assessee by Sh. S. K. Agarwal, CA & Sh. Himanshu Agar…

SIX CONTINENTS HOTELS INC.,USA vs. ACIT CIRCLE- 3 (1)(2) - INTERNATIONAL TAXATION, NEW DELHI

In the result, Appeals of the Assessee in ITA No

ITA 373/DEL/2021[2017-18]Status: DisposedITAT Delhi24 Oct 2025AY 2017-18

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 143(3)Section 144C(13)

SIX CONTINENTS HOTELS, INC.,USA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(2), (INTERNATIONAL TAX), DELHI, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 360/DEL/2025[2022-2023]Status: DisposedITAT Delhi24 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.360/िद"ी/2025(िन.व. 2022-23) Six Continents Hotels, Inc. C/O- Bsr & Co. Llp, Dlf Building #10, 8Th Floor, Tower-B, Dlf Cyber City, Phase Ii, Gurgaon, Haryana-122002 ...... अपीलाथ"/Appellant Pan: Aahcs-7853-B बनाम Vs. Deputy Commissioner Of Income Tax, Circle 3(1)(2), International Taxation, ..... "ितवादी/Respondent Civic Centre, Minto Road, Delhi 110002 अपीलाथ" "ारा/ Appellant By : S/Shri S.K. Aggarwal, Himanshu Aggarwal & Manan Madan, Chartered Accountants "ितवादी"ारा/Respondent By : Shri Nikhil Kumar Govila, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 09/07/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 24/09/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 26.11.2024 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2022-23. 2. The Assessee In Appeal Has Assailed The Assessment Order On Following Two Counts:

For Appellant: S/Shri S.K. Aggarwal, Himanshu Aggarwal &For Respondent: Shri Nikhil Kumar Govila, CIT-DR

Section 143(3)Section 9(1)(vii)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी नवीन चं", लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.360/िद"ी/2025(िन.व. 2022-23) Six Continents Hotels, INC. C/o- BSR & Co. LLP, DLF Building #10, 8th Floor, Tower-B, DLF Cyber City, Phase II, Gurgaon, Haryana-122002 ...... अपीलाथ"/Appellant PAN: AAHCS-7853-B बनाम Vs. Deputy Commissioner of Income Tax, Circle 3(1)(2), International Taxation, ..... "ितवादी/Respondent Civic Centre, Minto Road, Delhi 110002 अपीलाथ" "ारा…

SPRINGER NATURE CUSTOMER SERVICE CENTER GMBH,GERMANY vs. ACIT CIRCLE 3(1)(2) INTL TAX NEW DELHI, INTL TAX NEW DELHI

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

ITA 3307/DEL/2023[2021-22]Status: DisposedITAT Delhi05 Jul 2024AY 2021-22

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Himanshu Sinha, Adv. &For Respondent: Sh. Vijay B. Vasanta, CIT-DR

Section 143(3)Section 234ASection 234BSection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 2420/Del/2023 : Asstt. Year : 2020-21 ITA No. 3307/Del/2023 : Asstt. Year : 2021-22 Springer Nature Customer Service Center Vs. ACIT, GmbH, Tiergartenstrasse, 15-17, Circle-3(1)(2), Heidelberg, Germany New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AASCS1092B Assessee by : Sh. Himanshu Sinha, Adv. & Sh. Bhoovan Dhooper, Adv. Revenue by : Sh. Vijay B. Vasanta, CIT-DR Date of Hearing: 07.05.2024 Date of Pronouncement: 05.07.2024 ORDER Per Dr. B. R. R. Kumar, Acco…

SPRINGER NATURE CUSTOMER SERVICE CENTER GMBH,GERMANY vs. ACIT-3(1)(2) INT. TAXATION, DELHI

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

ITA 2420/DEL/2023[2020-21]Status: DisposedITAT Delhi05 Jul 2024AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Himanshu Sinha, Adv. &For Respondent: Sh. Vijay B. Vasanta, CIT-DR

Section 143(3)Section 234ASection 234BSection 270A

SIX CONTINENTS HOTELS, INC.,GURGAON vs. ACIT CIRCLE 3(1)(2) INTL. TAXATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 3339/DEL/2023[2021-22]Status: DisposedITAT Delhi13 Jun 2024AY 2021-22

Bench: Shri Saktijit Dey & Shri Brajesh Kumar Singh

Section 143(3)Section 144(10)Section 144CSection 144C(13)Section 144C(5)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER 3339/DEL/2023 [Assessment Year: 2021-22] Six Continents Hotels, INC. Vs The ACIT, International Taxation C/o BSR & C. LLP, Circle-3(1)(2), Delhi DLF Building,#10, 8th Floor, Tower-b, DLF Cyber City, Phase II, Gurgaon 122002 (Assessee) (Revenue) PAN No. AAHCS785B Assessee by Sh. S.K Aggarwal, CA Sh. Himanshu Aggarwal, CA Revenue by Sh. Vijay B. Vasanta, CIT-DR Date of Hearing 13.05.2024 Date of Pronouncement 13.06.2024 ORDER PER BRAJESH KUMAR SINGH, AM, T…

SIX CONTINENTS HOTELS, INC.,GURGAON vs. ACIT CIRCLE 3(1)(2) INTL. TAXATION, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2355/DEL/2023[2020-21]Status: DisposedITAT Delhi09 May 2024AY 2020-21

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

For Appellant: Sh. S. K. Aggarwal, CA &For Respondent: Sh. Vizay B. Vasanta, CIT-DR

Section 143(3)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Yogesh Kumar US, Judicial Member ITA No. 2355/Del/2023 : Asstt. Year: 2020-21 Six Continents Hotels Inc., Vs ACIT, C/o BSR & Co. LLP, DLF Building, Circle-3(1)(2), 10, 8th Floor, DLF Cyber City, Phase- International Taxation, II, Gurgaon, Haryana-122002 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAHCS7853B Assessee by : Sh. S. K. Aggarwal, CA & Sh. Himanshu Aggarwal, CA Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 30.04.2024 Date of Pronouncement: 09.05.2024 ORDER Per Dr. B. R. R. Kuma…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SPRINGER NATURE CUSTOMER SERVICES CENTRE GMBH (EARLIER KNOWN AS SPRINGER CUSTOMERS CENTRE GMBH)

ITA/306/2023HC Delhi12 Jul 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 143(1)Section 143(2)Section 143(3)Section 144C(3)(a)Section 9(1)(vi)

…ITA No.306/2023 Page 1 of 17 $~J * IN THE HIGH COURT OF DELHI AT NEW DELHI Judgment Reserved on: 25.05.2023 % Judgment Pronounced on: 12.07.2023 + ITA 306/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel. versus SPRINGER NATURE CUSTOMER SERVICES CENTRE GMBH (EARLIER KNOWN AS SPRINGER CUSTOMERS CENTRE GMBH) ..... Respondent…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LIMITED , BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 809/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R

Section 11Section 14ASection 194JSection 234BSection 40Section 80J

…IT(TP)A No.735/Bang/2018 & M/s. Infosys Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.735/Bang/2018 Assessment Year: 2013-14 M/s. Infosys Ltd. Electronic City Hosur Road ACIT Circle-3(1)(1) Vs. Bangalore 560 100 Bangalore PAN NO : AAACI4798L APPELLANT RESPONDENT Assessment Year: 2013-14 Deputy Commissioner of M/s. Infosys Ltd. Income-tax Electronic City Circle-3(1)(1) Vs. Hosur Road Bangalore Bangalore 560 100 APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R…

M/S INFOSYS LTD ,BANGALOR E vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 735/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R

Section 11Section 14ASection 194JSection 234BSection 40Section 80J

M/S INFOSYS LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands partly allowed

ITA 718/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Nov 2022AY 2012-13

Bench: Shri Chandra Poojaria & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Infosys Ltd., The Assistant Electronic City, Commissioner It(Tp)A No. Hosur Road, Of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), Pan: Bangalore. Aaaci4798L : Shri Padamchand Khincha, Assessee By Ca : Shri K.V. Arvind & Shri Dilip, Revenue By Standing Counsels For Dept. Date Of Hearing : 15-09-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Final Assessment Order Dated 28/02/2017 Passed By The Ld.Acit, Circle – 3(1)(1), Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon’Ble Drp To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. Grounds On Denial Of Deduction Claimed Under Section 10Aa In Respect Of 4 Sez Units Viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 & Pune Unit 1 2. The Learned Assessing Officer Has Erred In Denying Deduction Claimed Under Section 10Aa In The Return Of Income Totally Amounting To Rs. 2227,82,65,630 In Respect

Section 10ASection 14ASection 2Section 2(24)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBERA AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Appeal No. Appellant Respondent Year M/s. Infosys Ltd., The Assistant Electronic City, Commissioner IT(TP)A No. Hosur Road, of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), PAN: Bangalore. AAACI4798L : Shri Padamchand Khincha, Assessee by CA : Shri K.V. Arvind & Shri Dilip, Revenue by Standing Counsels for Dept. Date of Hearing : 15-09-2022 Date of Pronouncement : 28-11-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal ari…

HEMERA INDIA PVT. LTD.,DELHI vs. DCIT, CIRCLE- 11(1), NEW DELHI

ITA 3092/DEL/2019[2012-13]Status: DisposedITAT Delhi13 Jun 2022AY 2012-13

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmam/S. Hemera India Pvt. Ltd. Vs. Dcit, B-9/6991, Vasant Kunj Circle 11(1), Vasant Vihar, New Delhi Delhi-110070 Pan No. Aacch0915L (Appellant) (Respondent)

Section 143(3)Section 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ : NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER M/s. Hemera India Pvt. Ltd. Vs. DCIT, B-9/6991, Vasant Kunj Circle 11(1), Vasant Vihar, New Delhi Delhi-110070 PAN No. AACCH0915L (APPELLANT) (RESPONDENT) Assessee by Sh. Ranjan Chopra, FCA Revenue by Shri Tufail Tahir, Sr. DR Date of hearing: 01.06.2022 Date of Pronouncement: 13.06.2022 ORDER PER ANUBHAV SHARMA, JM: The assessee has come in appeal against order dated 29.01.2019 in appeal no. 120/18-19/CIT(A)-22, New Delhi for the assessment year 2012- 13…

M/S. RAJINDER KUMAR AGGARWAL (HUF),NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2996/DEL/2016[2012-13]Status: DisposedITAT Delhi14 Oct 2021AY 2012-13

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2012-13

Section 143(3)Section 195Section 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [Through Video Conferencing] Assessment Year: 2012-13 Rajinder Kumar Aggarwal Vs. DCIT, (HUF), Circle-31(1), 40, Prithvi Raj Market, New Delhi New Delhi PAN :AAAEHR4026B (Appellant) (Respondent) Appellant by Sh. Anil Chopra, Adv. Sh. Kshitij Khanna, CA Sh. Praveen Kumar, CA Respondent by Sh. Gaurav Pundir, Sr.DR Date of hearing 05.10.2021 Date of pronouncement 14.10.2021 ORDER PER O.P. KANT, AM: This appeal by the assessee is directed against order dated 21/04/2016 pa…