54 SOT 425 (Delhi) (iii). CSC Technology Singapore Pte. Ltd. v. Asst

50 SOT 399Income Tax Appellate Tribunal2012#25161 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2021.

Judgments citing 54 SOT 425 (Delhi) (iii). CSC Technology Singapore Pte. Ltd. v. Asst

Faber Castell Aktiengesellschaft, Germany vs. ACIT, International Taxation, Circle-1(3)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 7619/DEL/2017[2014-15]Status: DisposedITAT Delhi09 Dec 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Nishant Thakkar, AdvFor Respondent: Ms. Shashi Kajle, Sr. DR

…: “7. The second question is - whether, the income by way of royalty is taxable on cash basis or mercantile basis? We find that this issue has been decided by 'B' Bench of Delhi Tribunal in the case of CSC Technology Singapore Pte. Ltd. v. Asstt. DIT [2012] 50 SOT 399/ 19 taxmann.com 123 (Delhi). This decision takes care of the submissions of the Ld. Sr. DR and the Ld. Counsel in our case. The Tribunal considered the decision in the case of Dy. CIT v. Uhde Gmbh. [1996] 54 TTJ 355 (Bom), National Organic Chemical Industries Ltd. v. Dy. CLT [2006] 5 SOT 317 (Mum.) and CIT v. Standard Triumph Motor Co. Ltd. [1979]…

ADIT, New Delhi vs. M/S. Rolls Royce Singapore Pte Ltd., New Delhi

In the result all the four appeals of the Revenue are dismissed

ITA 862/DEL/2012[2001-02]Status: DisposedITAT Delhi24 Aug 2016AY 2001-02

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Sh. V.R. Sonbhadra, Sr. DRFor Respondent: Sh Gaurav Gupta, Advocate &

Section 115ASection 143(3)Section 148Section 271(1)Section 271(1)(c)

…articulars of income. For this, reliance is placed on the following decisions : (i). M/s Siemens Aktiengesellschaft in ITA No 124 of 2010 (ii). Pizza Hut International LLC [2012] 54 SOT 425 (Delhi) (iii). CSC Technology Singapore Pte. Ltd. v. Asst. [2012] DIT 50 SOT 399 (ITAT Delhi) (iv). Johnson & Johnson v. Asst DIT [2013] 60 SOT 109 (Mumbai) (v). DCIT v. Uhde Gmbh [1996] 54 TTJ 355 (Mumbai) (vi). National Organic Chemicals Industries [2006] 96 TTJ 765 (Mumbai) (v). DDIT v SiemensAktiengesellschaft: ITA No.8094/MUM/2010 (ITAT - Mumbai) 6.1 It is also submitted that no penalty u/s. 271(1)(c) can be levied where…

Broadcom India Research Private Limited, Bangalore vs. DCIT, Bangalore

In the result the appeal by the Assessee is partly allowed

ITA 1180/BANG/2011[2007-08]Status: DisposedITAT Bangalore28 Jan 2015AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Abraham P. George

For Appellant: Shri Sreeram Seshadri, AdvocateFor Respondent: Shri.C.H. Sundar Rao, CIT-I (DR)

Section 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER IT(TP)A No. 1180/Bang/2011 Assessment year : 2007-08 Broadcom India Research Vs. The Deputy Commissioner of Private Limited, Income-Tax, 4th Floor, Campus 3 A, Circle 11(2), RMZ Ecospace, Bangalore. Bellandur Village, Varthur Hobli, Bangalore 560 037. PAN : AACCB 6307L APPELLANT RESPONDENT Appellant by : Shri Sreeram Seshadri, Advocate. Respondent by : Shri.C.H. Sundar Rao, CIT-I (DR) Date of hearing : 21.01.2015 Date of Pronouncement : 28.01.2015 O R D E R Per…