44, DDIT v. Mitsui & Co. Ltd.

178 Taxmann 57High Court2009#19574 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 9(1)(i)

Judgments citing 44, DDIT v. Mitsui & Co. Ltd.

J.M. Voith Se & Co. Kg (Earlier Voith Paper Gmbh & Co. Kg), New Delhi vs. DCIT, Circle- 3(1)(1), International Taxation, New Delhi

In the result, appeal is allowed for statistical purposes

ITA 4862/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Apr 2024AY 2015-16

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Assessment Year: 2015-16 J.M. Voith Se & Co. Kg Versus Dcit, Circle 3(1)(1), (Earlier Voith Paper Gmbh & Co. International Taxation, Kg), C/O Mohinder Puri & Co., New Delhi. Cas, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi. Pan: Aadcv4876D (Appellant) (Respondent) Assessee By : Sh. Rajan Bhatia, Adv. Sh. Ankit Nanda & Sh. Anuj Mathur, Ca Revenue By : Sh. Sanjay Kumar, Sr. Dr & Sh. Vivek Vardhan, Sr. Dr Date Of Hearing : 19.04.2024 Date Of Pronouncement: 23.04.2024 Order

For Appellant: Sh. Rajan Bhatia, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR and Sh. Vivek Vardhan, Sr. DR
Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT Assessment Year: 2015-16 J.M. Voith SE & Co. KG Versus DCIT, Circle 3(1)(1), (Earlier Voith Paper GmbH & Co. International Taxation, KG), C/o Mohinder Puri & Co., New Delhi. CAs, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi. PAN: AADCV4876D (Appellant) (Respondent) Assessee by : Sh. Rajan Bhatia, Adv. Sh. Ankit Nanda and Sh. Anuj Mathur, CA Revenue by : Sh. Sanjay Kumar, Sr. DR and Sh. Vivek Vardhan, Sr. DR Date of hearing : 19.04.2024 Date of pronouncement: 23.04.2024 ORDER…

Durr Systems Gmbh, Chennai vs. DDIT, Chennai

In the result, appeals filed by the assessee for all three assessment years are partly allowed for statistical purposes

ITA 1558/CHNY/2016[2011-12]Status: DisposedITAT Chennai18 Oct 2023AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1556, 1557 & 1558/Chny/2016 िनधा"रण वष" / Assessment Years: 2009-10, 2010-11 & 2011-12 M/S. Durr Systems Gmbh, Deputy Commissioner Of Srinivas Towers, Ii Floor, V. Income-Tax, No. 5, Cenotaph Road, International Taxation –(I), Teynampet, Chennai. Chennai – 600 018. [Pan: Aaccd-4307-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. Karthick Ranganathan, Sr. Standing Counsel सुनवाई क" तारीख/Date Of Hearing : 23.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. Karthick Ranganathan, Sr
Section 92B

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1556, 1557 & 1558/Chny/2016 िनधा"रण वष" / Assessment Years: 2009-10, 2010-11 & 2011-12 M/s. Durr Systems GmbH, Deputy Commissioner of Srinivas Towers, II Floor, v. Income-Tax, No. 5, Cenotaph Road, International Taxation –(I), Teynampet, Chennai. Chennai – 600 018. [PAN: AACCD-4307-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीला…

Durr Systems Gmbh, Chennai vs. DDIT, Chennai

In the result, appeals filed by the assessee for all three assessment years are partly allowed for statistical purposes

ITA 1557/CHNY/2016[2010-11]Status: DisposedITAT Chennai18 Oct 2023AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1556, 1557 & 1558/Chny/2016 िनधा"रण वष" / Assessment Years: 2009-10, 2010-11 & 2011-12 M/S. Durr Systems Gmbh, Deputy Commissioner Of Srinivas Towers, Ii Floor, V. Income-Tax, No. 5, Cenotaph Road, International Taxation –(I), Teynampet, Chennai. Chennai – 600 018. [Pan: Aaccd-4307-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. Karthick Ranganathan, Sr. Standing Counsel सुनवाई क" तारीख/Date Of Hearing : 23.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. Karthick Ranganathan, Sr
Section 92B

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1556, 1557 & 1558/Chny/2016 िनधा"रण वष" / Assessment Years: 2009-10, 2010-11 & 2011-12 M/s. Durr Systems GmbH, Deputy Commissioner of Srinivas Towers, II Floor, v. Income-Tax, No. 5, Cenotaph Road, International Taxation –(I), Teynampet, Chennai. Chennai – 600 018. [PAN: AACCD-4307-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीला…

Durr Systems Gmbh, Chennai vs. DDIT, Chennai

In the result, appeals filed by the assessee for all three assessment years are partly allowed for statistical purposes

ITA 1556/CHNY/2016[2009-10]Status: DisposedITAT Chennai18 Oct 2023AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1556, 1557 & 1558/Chny/2016 िनधा"रण वष" / Assessment Years: 2009-10, 2010-11 & 2011-12 M/S. Durr Systems Gmbh, Deputy Commissioner Of Srinivas Towers, Ii Floor, V. Income-Tax, No. 5, Cenotaph Road, International Taxation –(I), Teynampet, Chennai. Chennai – 600 018. [Pan: Aaccd-4307-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. Karthick Ranganathan, Sr. Standing Counsel सुनवाई क" तारीख/Date Of Hearing : 23.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. Karthick Ranganathan, Sr
Section 92B

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1556, 1557 & 1558/Chny/2016 िनधा"रण वष" / Assessment Years: 2009-10, 2010-11 & 2011-12 M/s. Durr Systems GmbH, Deputy Commissioner of Srinivas Towers, II Floor, v. Income-Tax, No. 5, Cenotaph Road, International Taxation –(I), Teynampet, Chennai. Chennai – 600 018. [PAN: AACCD-4307-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीला…

44, DDIT v. Mitsui & Co. Ltd. (178 Taxmann 57) — Cited in 4 Judgments | BharatTax