87 ITD 653 (Kol.)(TM). (c) Dy. DIT v. Preroy A.G

307 ITR 418Reported decision2008#898 most cited

What is 87 ITD 653 (Kol.)(TM). (c) Dy. DIT v. Preroy A.G authority for?

Amounts received for services rendered are not treated as Fees for Technical Services (FTS) under Article 12(4)(b) of a tax treaty if the 'make available' condition is not satisfied.

118

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2014 to 2025.

Also referred to as

Dy. DIT v. Preroy A.G · 307 ITR 418 · Article 12(4)(b) · tax treaty · FTS · make available condition · fees for technical services

Sections most often in play

Section 1961Section 143(3)Section 9(1)(vii) of the ActSection 144C(13)Section 9(1)(vii)Section 143(2)Section 143(3) of Income-tax ActSection 144C

Issues it is cited on

section 9(2)fees for included servicessection 9(1)(vii)(b)section 9(1)(vii)section 90(2)enduring benefitinterest under section 234ctax treatyfees for technical servicessection 9(1)section 9(1)(vi)section 90

Judgments citing 87 ITD 653 (Kol.)(TM). (c) Dy. DIT v. Preroy A.G

Infobip Limited, United Kingdom vs. Assistant Commissioner of Income Tax Circle Int. Tax. 2(1)(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 820/DEL/2022[2017-18]Status: DisposedITAT Delhi26 May 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Ms. Bhavya Bansal, CAFor Respondent: Shri Vizay Vasanta, CIT- DR
Section 143(3)Section 270ASection 92C

…2] 20 taxmann.com 807/207 Taxman 121/346 ITR 504 (Delhi) iv) ADIT Vs. Rolls Royce Industrial Power India Ltd. ITA No. 1599(Del) 2011 v) Aircom International Ltd. (AAR No. 883 of 2012] vi) Intertek Testing Services India (P.) Ltd. In re [2008] 175 Taxman 375/307 ITR 418(AAR) vii) Dy. DIT (International Taxation) v. Scientific Atlanta Inc. [2009] 33 SOT 220 (Mum.) 8. The Ld. DR relied on the order of the Ld. AO/DRP and submitted that undoubtedly there is a component of technical consultancy involved in the provision of services by the assessee to BTPL. Drawing our attention to e- mail correspondence placed on pa…

Sunbeam Auto Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 235/DEL/2017[2013-14]Status: DisposedITAT Delhi06 Apr 2023AY 2013-14

Bench: Shri G.S. Pannu, Hon’Dble & Ms. Astha Chandraassessment Year: 2011-12 Sunbeam Auto Ltd. Vs. Addl. Cit, S-323, Panchsheel Park, Range-9, New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent) Assessment Year: 2011-12 Addl. Cit Vs. Sunbeam Auto Ltd. Special Range-8, S-323, Panchsheel Park, Room No. 199A, New Delhi 110 017 C.R. Building, Pan Aabcs2948F New Delhi. (Appellant) (Respondent) Assessment Year: 2013-14 Sunbeam Auto Ltd. Vs. Dcit, S-323, Panchsheel Park, Circle-24(2) New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent)

For Appellant: Ms. Shashi M Kapila, AdvocateFor Respondent: Shri Umesh Takyar, Sr. DR
Section 143(1)Section 143(3)Section 14ASection 264Section 37(1)Section 40Section 43(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’DBLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2011-12 Sunbeam Auto Ltd. Vs. Addl. CIT, S-323, Panchsheel Park, Range-9, New Delhi 110 017 New Delhi. PAN AABCS2948F (Appellant) (Respondent) Assessment Year: 2011-12 Addl. CIT Vs. Sunbeam Auto Ltd. Special Range-8, S-323, Panchsheel Park, Room No. 199A, New Delhi 110 017 C.R. Building, PAN AABCS2948F New Delhi. (Appellant) (Respondent) Assessment Year: 2013-14 Sunbeam Auto Ltd. Vs. DCIT, S-323, Panchsheel Park, Circle-24(2) New Delhi 110 017 New Delhi. PA…

Addl. CIT, New Delhi vs. M/S. Sunbeam Auto Pvt. Ltd., New Delhi

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

ITA 5127/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Apr 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Dble & Ms. Astha Chandraassessment Year: 2011-12 Sunbeam Auto Ltd. Vs. Addl. Cit, S-323, Panchsheel Park, Range-9, New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent) Assessment Year: 2011-12 Addl. Cit Vs. Sunbeam Auto Ltd. Special Range-8, S-323, Panchsheel Park, Room No. 199A, New Delhi 110 017 C.R. Building, Pan Aabcs2948F New Delhi. (Appellant) (Respondent) Assessment Year: 2013-14 Sunbeam Auto Ltd. Vs. Dcit, S-323, Panchsheel Park, Circle-24(2) New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent)

For Appellant: Ms. Shashi M Kapila, AdvocateFor Respondent: Shri Umesh Takyar, Sr. DR
Section 143(1)Section 143(3)Section 14ASection 264Section 37(1)Section 40Section 43(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’DBLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2011-12 Sunbeam Auto Ltd. Vs. Addl. CIT, S-323, Panchsheel Park, Range-9, New Delhi 110 017 New Delhi. PAN AABCS2948F (Appellant) (Respondent) Assessment Year: 2011-12 Addl. CIT Vs. Sunbeam Auto Ltd. Special Range-8, S-323, Panchsheel Park, Room No. 199A, New Delhi 110 017 C.R. Building, PAN AABCS2948F New Delhi. (Appellant) (Respondent) Assessment Year: 2013-14 Sunbeam Auto Ltd. Vs. DCIT, S-323, Panchsheel Park, Circle-24(2) New Delhi 110 017 New Delhi. PA…

Sunbeam Auto Ltd., New Delhi vs. Addl. CIT, New Delhi

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

ITA 4378/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Apr 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Dble & Ms. Astha Chandraassessment Year: 2011-12 Sunbeam Auto Ltd. Vs. Addl. Cit, S-323, Panchsheel Park, Range-9, New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent) Assessment Year: 2011-12 Addl. Cit Vs. Sunbeam Auto Ltd. Special Range-8, S-323, Panchsheel Park, Room No. 199A, New Delhi 110 017 C.R. Building, Pan Aabcs2948F New Delhi. (Appellant) (Respondent) Assessment Year: 2013-14 Sunbeam Auto Ltd. Vs. Dcit, S-323, Panchsheel Park, Circle-24(2) New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent)

For Appellant: Ms. Shashi M Kapila, AdvocateFor Respondent: Shri Umesh Takyar, Sr. DR
Section 143(1)Section 143(3)Section 14ASection 264Section 37(1)Section 40Section 43(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’DBLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2011-12 Sunbeam Auto Ltd. Vs. Addl. CIT, S-323, Panchsheel Park, Range-9, New Delhi 110 017 New Delhi. PAN AABCS2948F (Appellant) (Respondent) Assessment Year: 2011-12 Addl. CIT Vs. Sunbeam Auto Ltd. Special Range-8, S-323, Panchsheel Park, Room No. 199A, New Delhi 110 017 C.R. Building, PAN AABCS2948F New Delhi. (Appellant) (Respondent) Assessment Year: 2013-14 Sunbeam Auto Ltd. Vs. DCIT, S-323, Panchsheel Park, Circle-24(2) New Delhi 110 017 New Delhi. PA…

Jefferies Llc, Mumbai vs. DCIT(It)3(1)(1), Mumbai

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

ITA 5674/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Mar 2023AY 2012-13

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blejefferies Llc V. Dcit (It)-3(1)(1) C/O. Srbc & Associates Llp Room No. 1605, 16Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aaccj8881D (Appellant) (Respondent) Jefferies International Limited V. Dcit (It)-3(1)(1) C/O. Srbc & Associates Llp Room No. 1605, 16Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aabcj7041C (Appellant) (Respondent)

Section 2(24)(iva)Section 234ASection 234BSection 271(1)(c)Section 9

…r words, the technical knowledge or skills of the provider should be imparted to and absorbed by the receiver so that the receiver can deploy similar technology or techniques in the future without depending on the provider.” In the case of Intertek Services (307 ITR 418), the AAR has observed on the term ‘make available’ as under : "By making available the technical skills or know-how, the recipient of service will get equipped with that knowledge or expertise and be able to make use of it in future, independent of the service provider. In other words, to fit into the terminology 'make available', the technical…

Renaissance Services Bv, Mumbai vs. DCIT (International Tax) 4(1) (1), Mumbai

In the result, appeal filed by assessee is allowed

ITA 1526/MUM/2021[2016-17]Status: DisposedITAT Mumbai25 Nov 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Gagan Goyalrenaissance Services Bv, C/O Marriott Hotels India Pvt. Ltd. 303A, 304, Fulcrum, B-Wing, Hiranandani Business Park, Sahar Road, Andheri (East), Mumbai-400099 Pan: Aaecr4995E ...... Appellant Vs. Dcit (International Taxation)-4(1)(1), 17Th Floor, Room No. 1712, Air India Building, Nariman Point, Mumbai-400021 ..... Respondent

For Appellant: Sh. Paras Savla/Pratik PoddarFor Respondent: Sh. Soumendu Kumar Dash- Sr. DR
Section 143(2)Section 250Section 9(1)(vi)Section 9(1)(vii)

…roi Hotels (India) Pvt. Ltd (1998) 231 ITR 148 (SC), wherein it was observed that 'technical services' included 'professional services. Still further, we find that the A.O also had relied on certain judgments/orders, viz. (i). Intertek Testing Services (2008) 307 ITR 418 (AAR). (ii). G.V.K Industries (1997) 228 ITR 564 (AP); (iii). Continental Construction Ltd. Vs. CIT (1992) 195 ITR 81 (SC); (iv). CBDT Vs. Oberoi Hotels (India) Pvt. Ltd 15 ITA No. 1526, 1760 & 2360/Mum/2021-Renaissance Services BV (1998) 231 ITR 148 (SC); and (v). Dean, Goa Medical College Vs. Dr. Sudhir Kumar Solanki (2001) 7 SCC 645, to sup…

Springer Nature Customer Services Centre Gmbh, New Delhi vs. JCIT, Internationalo Taxation, Circle-3(1)(2), New Delhi

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

ITA 2534/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Oct 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2013-14] Springer Nature Customer Services Vs Jcit Centre Gmbh (Earlier Known As (International Taxation), Springer Customer Centre Gmbh), Circle-3(1)(2), 7Th Floor, Vijaya Building, New Delhi. 17-Barakhamba Road, New Delhi-110001. Pan-Aascs1092B Appellant Respondent Appellant By S/Shri Himanshu Sinha, Bhuwan Dhooper & Vibhu Gupta, Advocates Respondent By Ms. Rashmita Jha, Cit Dr Date Of Hearing 20.09.2022 Date Of Pronouncement 14.10.2022

Section 143(3)Section 234ASection 234BSection 271Section 9(1)(vi)

…nagerial service" has a definite human element attached to it. To put it bluntly, a machine cannot be a manager." Reference can be also made to the decision of the Authority for Advance Rulings in In Re: Intertek Testing Services India Private Limited, [2008] 307 ITR 418, wherein it was elucidated:- 16 | P a g e "First, about the connotation of the term "managerial". The adjective "managerial" relates to manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other people‟s activity [New Shorter Oxford Dictionary]. As pointed out…

Springer Verlag Gmbh, New Delhi vs. DCIT, Circle- 3(1)(2), International Taxation, New Delhi

In the result, the appeals of the assessee are disposed of as

ITA 434/DEL/2019[2014-15]Status: DisposedITAT Delhi23 Aug 2022AY 2014-15

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 9(1)(vi)

…agerial service" has a definite human element attached to it. To put it bluntly, a machine cannot be a manager." Reference can be also made to the decision of the Authority for Advance Rulings in In Re: Intertek Testing Services India Private Limited, [2008] 307 ITR 418, wherein it was elucidated:- "First, about the connotation of the term "managerial". The adjective "managerial" relates to manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other people‟s activity [New Shorter Oxford Dictionary]. As pointed out by the Supreme…

Springer Verlag Gmbh, New Delhi vs. ACIT, Circle- 3(1)(2), International Taxation, New Delhi

In the result, the appeals of the assessee are disposed of as

ITA 3826/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Aug 2022AY 2015-16

Bench: Shri N.K. Billaiya & Shri N.K. Choudhry

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 9(1)(vi)

…agerial service" has a definite human element attached to it. To put it bluntly, a machine cannot be a manager." Reference can be also made to the decision of the Authority for Advance Rulings in In Re: Intertek Testing Services India Private Limited, [2008] 307 ITR 418, wherein it was elucidated:- "First, about the connotation of the term "managerial". The adjective "managerial" relates to manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other people‟s activity [New Shorter Oxford Dictionary]. As pointed out by the Supreme…

Ntt Asia Pacific Holdings Pte. Ltd., Mumbai vs. The Asstt. CIT (International Taxation)-2(1)(2), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 1212/MUM/2021[AADC4348L]Status: DisposedITAT Mumbai04 Jul 2022
Section 143(3)

…they are termed as 'management fee'. Briefly put, the true nature and character of the transaction are relevant in deciding the taxability. 3.7 Reliance in this regard is placed on the AAR decision in the case of Intertek Testing Services India (P) Ltd (AAR) (307 ITR 418), wherein the AAR has laid down broad principles for a receipt to be treated as FTS, and has sought to dispel the notion that technical services can only be construed in a strict, narrow sense. Further, in the cases of Continental Construction Ltd. vs. CIT (1992) 195 ITR 81 at 117 (SC) and CBDT vs. Oberoi Hotels (India) (P) Ltd. (1998) 231 ITR 14…

DCIT (It) -4(1) (1), Mumbai vs. Renaissance Services Bv, Mumbai

1758/Mum/2021 2013-14

ITA 1759/MUM/2021[2015-16]Status: DisposedITAT Mumbai27 Jun 2022AY 2015-16
Section 143(3)Section 9(1)(vi)Section 9(1)(vii)

…eroi Hotels (India) Pvt. Ltd (1998) 231 ITR 148 (SC), wherein it was observed that technical services‟ included „professional services‟. Still further, we find that the A.O also had relied on certain judgments/orders,viz. (i). Intertek Testing Services (2008) 307 ITR 418 (AAR); (ii). G.V.K Industries (1997) 228 ITR 564 (AP); (iii). Continental Construction Ltd. Vs. CIT (1992) 195 ITR 81 (SC); (iv). CBDT Vs. Oberoi Hotels (India) Pvt. Ltd (1998) 231 ITR 148 (SC); and (v).Dean, Goa Medical College Vs. Dr. Sudhir Kumar Solanki (2001) 7 SCC 645, to support his view that „technical services‟ included” professional ser…

DCIT (It) -4 (1) (1), Mumbai vs. Renaissance Services Bv, Mumbai

1758/Mum/2021 2013-14

ITA 1758/MUM/2021[2013-14]Status: DisposedITAT Mumbai27 Jun 2022AY 2013-14
Section 143(3)Section 9(1)(vi)Section 9(1)(vii)

…eroi Hotels (India) Pvt. Ltd (1998) 231 ITR 148 (SC), wherein it was observed that technical services‟ included „professional services‟. Still further, we find that the A.O also had relied on certain judgments/orders,viz. (i). Intertek Testing Services (2008) 307 ITR 418 (AAR); (ii). G.V.K Industries (1997) 228 ITR 564 (AP); (iii). Continental Construction Ltd. Vs. CIT (1992) 195 ITR 81 (SC); (iv). CBDT Vs. Oberoi Hotels (India) Pvt. Ltd (1998) 231 ITR 148 (SC); and (v).Dean, Goa Medical College Vs. Dr. Sudhir Kumar Solanki (2001) 7 SCC 645, to support his view that „technical services‟ included” professional ser…

Renaissance Services Bv, Mumbai vs. ACIT (International Tax) 4(1) (1), Mumbai

1758/Mum/2021 2013-14

ITA 1453/MUM/2021[2015-16]Status: DisposedITAT Mumbai27 Jun 2022AY 2015-16
Section 143(3)Section 9(1)(vi)Section 9(1)(vii)

…eroi Hotels (India) Pvt. Ltd (1998) 231 ITR 148 (SC), wherein it was observed that technical services‟ included „professional services‟. Still further, we find that the A.O also had relied on certain judgments/orders,viz. (i). Intertek Testing Services (2008) 307 ITR 418 (AAR); (ii). G.V.K Industries (1997) 228 ITR 564 (AP); (iii). Continental Construction Ltd. Vs. CIT (1992) 195 ITR 81 (SC); (iv). CBDT Vs. Oberoi Hotels (India) Pvt. Ltd (1998) 231 ITR 148 (SC); and (v).Dean, Goa Medical College Vs. Dr. Sudhir Kumar Solanki (2001) 7 SCC 645, to support his view that „technical services‟ included” professional ser…

Mwh Uk Ltd, Mumbai vs. DCIT (It) 3(2)(2), Mumbai

ITA 6619/MUM/2017[2014-15]Status: DisposedITAT Mumbai25 May 2022AY 2014-15

Bench: Shri Shamim Yahya, Am & Shri Rahul Chaudhary, Jm Mwh Uk Ltd. Dcit (It)-3(2)(2) India Bulls Finance Centre, Mumbai Tower-3, 28Th Floor, Elphinstone Mills Compound, Vs. Senapati Bapat Marg, Elphinstone (W), Mumbai-400 013

…t are as under:- DCIT V/s. Boston Consulting Group Pte. Ltd (2005) 94 ITD 31 (Mumbai) • DIT v/s. Guy Carpenter and Co. Ltd. (2012) 346 ITR 504; • CIT v/s .De Beers Indla Minerals (P.) Ltd. (20121 346 ITR 457; • Intertek Testing Services India Pvt. Ltd. (2008) 307 ITR 418; • Sheraton International Inc. V/S. DDIT (2007) 10 SOT 542; • Raymond Limited v/s. DCIT (2003) 86 ITD 791; • ICICI Bank Ltd. v/s. DCIT (2008) 20 SOT 453 • NQA Quality Systems…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3383/DEL/2018[2017-18]Status: DisposedITAT Delhi05 May 2022AY 2017-18

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3382/DEL/2018[2016-17]Status: DisposedITAT Delhi05 May 2022AY 2016-17

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3381/DEL/2018[2015-16]Status: DisposedITAT Delhi05 May 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3380/DEL/2018[2014-15]Status: DisposedITAT Delhi05 May 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3379/DEL/2018[2013-14]Status: DisposedITAT Delhi05 May 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3378/DEL/2018[2012-13]Status: DisposedITAT Delhi05 May 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…