352 (Bom); (iv) ACIT v. Capricon Food Product India Ltd.

38 Taxmann.com 158Reported decision#14117 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2024.

Issues it is cited on

agency pesection 9(1)(i)service peroyalty incomebusiness connectionsection 9(1)(vi)permanent establishmentmost appropriate methodsection 9(1)tax treatyarm's length pricetnmm

Judgments citing 352 (Bom); (iv) ACIT v. Capricon Food Product India Ltd.

The Dy. DIT (It) 1(2), Mumbai vs. Atl Media Limited (As A Successor to Expand Fast Holdings Ltd.), Mumbai

In the result, appeal of Revenue is dismissed

ITA 3880/MUM/2007[2003-2004]Status: DisposedITAT Mumbai02 Jan 2024AY 2003-2004
For Appellant: Shri Niraj Sheth, Advocate with Shri Jai BhansaliFor Respondent: Shri Anil Sant
Section 9(1)(i)

…आयकर अपीलीय अधिकरण मुंबई पीठ“आई”, मुंबई श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आ.अ.सं.4479/मुं/2006 (नि. व.2002-03) ITA NO.4479/MUM/2006 (Α.Υ. 2002-03) आ.अ.सं.3149/मुं/2007 (नि. व.2003-04) ITA NO.3149/MUM/2007 (Α.Υ. 2003-04) M/s. ATL Media Limited (As successor to Expand Fast Holdings Ltd.), 2nd Floor, Ebene House, Cyber City, Ebene, Mauritius. PAN: AAGCA-5649-G. ....... अपीलार्थी / Appellant बनाम Vs. Dy.Director of Income Tax (IT)/ DCIT…

Atl Media Limited (As A Successor to Expand Fast Holdings Ltd.), Mumbai vs. The ITO (It) 3(1), Mumbai

ITA 3149/MUM/2007[2003-2004]Status: DisposedITAT Mumbai02 Jan 2024AY 2003-2004

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.4479/मुं/2006 (नि. व.2002-03)

For Appellant: Shri Niraj Sheth, Advocate withFor Respondent: Shri Anil Sant
Section 9(1)(i)

…आयकर अपीलीय अधिकरण मुंबई पीठ“आई”, मुंबई श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आ.अ.सं.4479/मुं/2006 (नि. व.2002-03) ITA NO.4479/MUM/2006 (Α.Υ. 2002-03) आ.अ.सं.3149/मुं/2007 (नि. व.2003-04) ITA NO.3149/MUM/2007 (Α.Υ. 2003-04) M/s. ATL Media Limited (As successor to Expand Fast Holdings Ltd.), 2nd Floor, Ebene House, Cyber City, Ebene, Mauritius. PAN: AAGCA-5649-G. बनाम Vs. Dy.Director of Income Tax (IT)/ DCIT(IT)-1(1)(2), Mumbai Room No.5…

ADIT (I.T) - 1(2), Mumbai vs. Atl Media Limited (As A Successor to Expand Fast Holdings Ltd.), Mumbai

ITA 4631/MUM/2006[2002-2003]Status: DisposedITAT Mumbai02 Jan 2024AY 2002-2003

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.4479/मुं/2006 (नि. व.2002-03)

For Appellant: Shri Niraj Sheth, Advocate withFor Respondent: Shri Anil Sant
Section 9(1)(i)

…आयकर अपीलीय अधिकरण मुंबई पीठ“आई”, मुंबई श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आ.अ.सं.4479/मुं/2006 (नि. व.2002-03) ITA NO.4479/MUM/2006 (Α.Υ. 2002-03) आ.अ.सं.3149/मुं/2007 (नि. व.2003-04) ITA NO.3149/MUM/2007 (Α.Υ. 2003-04) M/s. ATL Media Limited (As successor to Expand Fast Holdings Ltd.), 2nd Floor, Ebene House, Cyber City, Ebene, Mauritius. PAN: AAGCA-5649-G. ....... अपीलार्थी/Appellant बनाम Vs. Dy.Director of Income Tax (IT)/ DCIT(I…

Atl Media Limited (As A Successor to Expand Fast Holdings Ltd.), Mumbai vs. DDIT (I.T.) - 1(2), Mumbai

ITA 4479/MUM/2006[2002-2003]Status: DisposedITAT Mumbai02 Jan 2024AY 2002-2003

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.4479/मुं/2006 (नि. व.2002-03)

For Appellant: Shri Niraj Sheth, Advocate withFor Respondent: Shri Anil Sant
Section 9(1)(i)

…आयकर अपीलीय अधिकरण मुंबई पीठ“आई”, मुंबई श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आ.अ.सं.4479/मुं/2006 (नि. व.2002-03) ITA NO.4479/MUM/2006 (A.Y. 2002-03) आ.अ.सं.3149/मुं/2007 (नि. व.2003-04) ITA NO.3149/MUM/2007 (A.Y. 2003-04) M/s. ATL Media Limited (As successor to Expand Fast Holdings Ltd.), 2nd Floor, Ebene House, Cyber City, Ebene, Mauritius. PAN: AAGCA-5649-G. बनाम Vs. Dy.Director of Income Tax (IT)/ DCIT(IT)-1(1)(2), Mumbai Room No.5…

Alkyl Amines Chemicals Ltd, Navi Mumbai vs. Dy CIT (OSD) 10(3), Mumbai

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

ITA 1019/MUM/2020[2011-12]Status: DisposedITAT Mumbai14 Jul 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Alkyl Amines Chemicals Ld., V. Dcit (Osd)-10(3) 401-407, Nirman Vyapar Kendra Room No. 517, 4Th Floor Plot No. 10, Sector – 17 Aayakar Bhavan, M.K. Road Vashi, Navi Mumbai – 400703 Mumbai - 400020 Pan: Aaaca6783F (Appellant) (Respondent) Assessee By : Ms. Shruti Agarwal Department By : Shri Mehul Jain

For Appellant: Ms. Shruti AgarwalFor Respondent: Shri Mehul Jain
Section 10Section 143(1)Section 143(2)Section 14ASection 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. Alkyl Amines Chemicals Ld., v. DCIT (OSD)-10(3) 401-407, Nirman Vyapar Kendra Room No. 517, 4th Floor Plot No. 10, Sector – 17 Aayakar Bhavan, M.K. Road Vashi, Navi Mumbai – 400703 Mumbai - 400020 PAN: AAACA6783F (Appellant) (Respondent) Assessee by : Ms. Shruti Agarwal Department by : Shri Mehul Jain Date of Hearing : 07.06.2022 Date of Pronouncement : 14.07.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee ag…

The Assistant Commissioner of Income Tax, Circle-2(1), Guntur vs. Nsl Textiles Limited, Guntur

In the result, appeals filed by the Revenue are allowed for statistical purposes and the cross objections filed by the assessee are dismissed

ITA 543/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2019AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 115JSection 143(3)Section 195Section 250(4)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 541 to 543/VIZ/2018 (Asst. Year : 2012-13 to 2014-15) The ACIT, Circle-2(1), vs. M/s. NSL Textiles Ltd., 3rd Floor, Emgee House, Guntur. 4th Lane, Ring Road, Chandramouli Nagar, Guntur. PAN No. AABCJ 1299 A (Appellant) (Respondent) C.O.Nos. 11 to 13/VIZ/2019 (Arising out of ITA Nos. 541 to 543/VIZ/2018) (Asst. Year : 2012-13 to 2014-15) M/s. NSL Textiles Ltd., vs. The ACIT, Circle-2(1), 3rd Floor, Emgee House, Guntur. 4th Lane,…

The Assistant Commissioner of Income Tax, Circle-2(1), Guntur vs. Nsl Textiles Limited, Guntur

In the result, appeals filed by the Revenue are allowed for statistical purposes and the cross objections filed by the assessee are dismissed

ITA 542/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 115JSection 143(3)Section 195Section 250(4)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 541 to 543/VIZ/2018 (Asst. Year : 2012-13 to 2014-15) The ACIT, Circle-2(1), vs. M/s. NSL Textiles Ltd., 3rd Floor, Emgee House, Guntur. 4th Lane, Ring Road, Chandramouli Nagar, Guntur. PAN No. AABCJ 1299 A (Appellant) (Respondent) C.O.Nos. 11 to 13/VIZ/2019 (Arising out of ITA Nos. 541 to 543/VIZ/2018) (Asst. Year : 2012-13 to 2014-15) M/s. NSL Textiles Ltd., vs. The ACIT, Circle-2(1), 3rd Floor, Emgee House, Guntur. 4th Lane,…

352 (Bom); (iv) ACIT v. Capricon Food Product India Ltd. (38 Taxmann.com 158) — Cited in 7 Judgments | BharatTax