72 ITD 415 (Del); Rheinbraun Engg. & Wasser Gmbh v. DCIT 1. T. A 0.1915/ Born

62 ITD 21Income Tax Appellate Tribunal1997#21164 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 357,073 Indian tax judgments — from 2016 to 2017.

Judgments citing 72 ITD 415 (Del); Rheinbraun Engg. & Wasser Gmbh v. DCIT 1. T. A 0.1915/ Born

ADIT(It)-3(1), Kolkata vs. White Industries Australia Ltd., Kolkata

In the result the appeals by the Assessee are dismissed, while the appeal by the Revenue is partly allowed

ITA 507/KOL/2010[1992-93]Status: DisposedITAT Kolkata05 Apr 2017AY 1992-93

Bench: Hon'Ble Sri N.V.Vasudevan, Jm & Hon'Ble Sri M.Balaganesh, Am] Assessment Year : 1992-93

For Appellant: NoneFor Respondent: Shri.N.B.Som, Addl.CIT, Sr.DR
Section 115ASection 142(1)Section 143(3)Section 147Section 148Section 253

…nal Taxation) v Maersk Co. Ltd. 2011) 198 Taxman 518 (Uttarakhand) (FB). Sedco Forex International Drilling v Dy ClIT [2000] 72 ITD 415 (Del); Rheinbraun Engg. & Wasser Gmbh v DCIT 1. T. A 0.1915/ Born / 96 dated 3 October 1997 (Bom); M.M. Ratnam v ITO [1997] 62 ITD 21 (Bom);Asia Satellite Telecommunications Co. Ltd v DCIT [2003] 78 TTJ 489 (Del); DIT v NGC Network Asia LLC [2009] 313 ITR 187 (Bom); CIT v Tide Water Marine International Inc. [2009] 309 ITR 85 (Uttaranchal); and Commissioner of Income-tax and Others v Ranchi Club Ltd (2001) 247 ITR 209. Therefore, the provisions of section 234B & 234C are not appl…

M/S. White Industries Australia Ltd., Kolkata vs. Asst. DIT, International Taxation - 3(1), Kolkata

In the result the appeals by the Assessee are dismissed, while the appeal by the Revenue is partly allowed

ITA 477/KOL/2010[1992-93]Status: DisposedITAT Kolkata05 Apr 2017AY 1992-93

Bench: Hon'Ble Sri N.V.Vasudevan, Jm & Hon'Ble Sri M.Balaganesh, Am] Assessment Year : 1992-93

For Appellant: NoneFor Respondent: Shri.N.B.Som, Addl.CIT, Sr.DR
Section 115ASection 142(1)Section 143(3)Section 147Section 148Section 253

…nal Taxation) v Maersk Co. Ltd. 2011) 198 Taxman 518 (Uttarakhand) (FB). Sedco Forex International Drilling v Dy ClIT [2000] 72 ITD 415 (Del); Rheinbraun Engg. & Wasser Gmbh v DCIT 1. T. A 0.1915/ Born / 96 dated 3 October 1997 (Bom); M.M. Ratnam v ITO [1997] 62 ITD 21 (Bom);Asia Satellite Telecommunications Co. Ltd v DCIT [2003] 78 TTJ 489 (Del); DIT v NGC Network Asia LLC [2009] 313 ITR 187 (Bom); CIT v Tide Water Marine International Inc. [2009] 309 ITR 85 (Uttaranchal); and Commissioner of Income-tax and Others v Ranchi Club Ltd (2001) 247 ITR 209. Therefore, the provisions of section 234B & 234C are not appl…

Gifford & Partners Ltd.(Since Merged With Gifford LLP), Kolkata vs. ADIT (International Taxation) - 1(1), Kolkata

In the result ITA No.1489/Kol/11 is partly allowed

ITA 1489/KOL/2011[2005-06]Status: DisposedITAT Kolkata06 Apr 2016AY 2005-06

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

For Appellant: Shri S.K.Agarwal, FCAFor Respondent: Shri G.Mallikarjuna, CIT (DR)
Section 143(3)Section 144C

…nal Taxation) v Maersk Co. Ltd. 2011) 198 Taxman 518 (Uttarakhand) (FB). Sedco Forex International Drilling v Dy ClIT [2000] 72 ITD 415 (Del); Rheinbraun Engg. & Wasser Gmbh v DCIT 1. T. A 0.1915/ Born / 96 dated 3 October 1997 (Bom); M.M. Ratnam v ITO [1997] 62 ITD 21 (Bom);Asia Satellite Telecommunications Co. Ltd v DCIT [2003] 78 TTJ 489 (Del); DIT v NGC Network Asia LLC [2009] 313 ITR 187 (Bom); CIT v Tide Water Marine International Inc. [2009] 309 ITR 85 (Uttaranchal); and Commissioner of Income-tax Gifford and Partners Ltd. (since merged with Gifford LLP). A.Yr.2007-08 and Others v Ranchi Club Ltd (2001) 2…

Gifford & Partners Ltd.(Since Merged With Gifford LLP), Kolkata vs. DDIT, International Taxation - 1(1), Kolkata

In the result ITA No.1489/Kol/11 is partly allowed

ITA 2082/KOL/2010[2007-08]Status: DisposedITAT Kolkata06 Apr 2016AY 2007-08

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

For Appellant: Shri S.K.Agarwal, FCAFor Respondent: Shri G.Mallikarjuna, CIT (DR)
Section 143(3)Section 144C

…nal Taxation) v Maersk Co. Ltd. 2011) 198 Taxman 518 (Uttarakhand) (FB). Sedco Forex International Drilling v Dy ClIT [2000] 72 ITD 415 (Del); Rheinbraun Engg. & Wasser Gmbh v DCIT 1. T. A 0.1915/ Born / 96 dated 3 October 1997 (Bom); M.M. Ratnam v ITO [1997] 62 ITD 21 (Bom);Asia Satellite Telecommunications Co. Ltd v DCIT [2003] 78 TTJ 489 (Del); DIT v NGC Network Asia LLC [2009] 313 ITR 187 (Bom); CIT v Tide Water Marine International Inc. [2009] 309 ITR 85 (Uttaranchal); and Commissioner of Income-tax Gifford and Partners Ltd. (since merged with Gifford LLP). A.Yr.2007-08 and Others v Ranchi Club Ltd (2001) 2…

72 ITD 415 (Del); Rheinbraun Engg. & Wasser Gmbh v. DCIT 1. T. A 0.1915/ Born (62 ITD 21) — Cited in 4 Judgments | BharatTax