(a) Commissioner of Income Tax v. Ahmedabad Manufacturing and Calico Printing Co.

139 ITR 806High Court1983#2765 most cited

What is (a) Commissioner of Income Tax v. Ahmedabad Manufacturing and Calico Printing Co. authority for?

Indian courts should follow Double Taxation Avoidance Agreements (DTAAs) when interpreting similar terms in the Income Tax Act. The case establishes the principle of DTAA primacy over domestic law for such interpretations.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2026.

Also referred to as

Commissioner of Income Tax v. Ahmedabad Manufacturing and Calico Printing Co. · 139 ITR 806 · Section 90(2) Income Tax Act · DTAA interpretation · Double Taxation Avoidance Agreement · interpreting IT Act terms · royalty definition · Section 9(1)(vi) · OECD Commentary · non-resident taxation · DTAA override

Sections most often in play

Section 195Section 9(1)(vi)Section 248Section 254Section 90(2)

Issues it is cited on

section 209(1)section 44dasection 44csection 248section 9(2)section 44dsection 209dependent agent pesection 9(1)(vi)agency pefixed place pesection 90(2)

Judgments citing (a) Commissioner of Income Tax v. Ahmedabad Manufacturing and Calico Printing Co.

ITO (It)- 1.2.2, Mumbai vs. Bennett Coleman & Co Ltd, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 7523/MUM/2025[2020-21]Status: DisposedITAT Mumbai30 Jan 2026AY 2020-21

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2020-21

For Respondent: Mr. Ajit Kumar Jain
Section 195Section 9(1)Section 9(1)(vi)Section 971

…f other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and C (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and C (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., (139 ITR 806 (Guj.)] at Pages 820 Co., (139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156 146 (AP)] at pages 156-157. (…

ITO It 1.2.2, Mumbai vs. Bennett Coleman & Co Ltd, Mumbai

In the result, all the appeals by the Revenue are dismissed

ITA 5256/MUM/2025[2019-20]Status: DisposedITAT Mumbai14 Jan 2026AY 2019-20

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ajit JainFor Respondent: Shri Krishna Kumar, Sr.DR
Section 195Section 248Section 254Section 9(1)Section 9(1)(vi)

…he Courts in India when it comes to construing similar terms occurring in the Indian Income Tax Act. ... 78. There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., (139 ITR 806 (Guj.)] at Pages 820-822. Bennett Coleman & Co. Ltd. (A.Ys. 2018-19 and 2019-20) 14 (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. (c) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521) at pages 527 & 538-539.” 59. On a final note, India's change in position to the OECD Commentary…

ITO It 1.2.2, Mumbai vs. Bennett Coleman & Co Ltd, Mumbai

In the result, all the appeals by the Revenue are dismissed

ITA 5248/MUM/2025[2018-19]Status: DisposedITAT Mumbai14 Jan 2026AY 2018-19

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Ajit JainFor Respondent: Shri Krishna Kumar, Sr.DR
Section 195Section 248Section 254Section 9(1)Section 9(1)(vi)

…he Courts in India when it comes to construing similar terms occurring in the Indian Income Tax Act. ... 78. There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., (139 ITR 806 (Guj.)] at Pages 820-822. Bennett Coleman & Co. Ltd. (A.Ys. 2018-19 and 2019-20) 14 (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. (c) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521) at pages 527 & 538-539.” 59. On a final note, India's change in position to the OECD Commentary…

Inmarsat Solutions Bv, Netherlands vs. The Assistant Commissioner of Income Tax Circle Intl. Tax. 2(1)(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 1729/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumarinmarsat Solutions B. V., Vs. Acit, 14Th Floor, The Ruby, 29, International Taxation, Senapati Bapat Marg, Dadar Circle-2(1)(1), Delhi (West), Mumbai (Appellant) (Respondent) Pan: Aacci9974L Assessee By : Shri Hiten Thakkar, Adv Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri Hiten Thakkar, AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 142(2)Section 143(2)Section 143(3)Section 144C(5)Section 9(1)

…rts in India when it comes to construing similar terms occurring in the Indian Income Tax Act.... ***** 78. There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. I.T.A. No. 1717/Del/2022 51 (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. ITA 473/2012, 474/2012, 500/2012 & 244/2014 Page 48 (c) N.V Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539." 59. On a final note, India's change in position t…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/334/2022HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…d be followed by the courts in India when it comes to construing similar terms occurring in the Indian Income-tax Act. .. There are judgments of other High Courts also to the same effect. (a) CIT v. Ahmedabad Manufacturing and Calico Printing Co. (1983) 139 ITR 806 (Guj) at pages 820-822. (b) CIT v. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP) at pages 156-157. (c) N. V. Philips v. CIT (No. 1) (1988) 172 ITR 521 (Cal) at pages 527 and 538-539."‖ 101. The Court ultimately held as under:- ―60. Consequently, since we have held that the Finance Act, 2012 will not affect article 12 of the double taxat…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/206/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…d be followed by the courts in India when it comes to construing similar terms occurring in the Indian Income-tax Act. .. There are judgments of other High Courts also to the same effect. (a) CIT v. Ahmedabad Manufacturing and Calico Printing Co. (1983) 139 ITR 806 (Guj) at pages 820-822. (b) CIT v. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP) at pages 156-157. (c) N. V. Philips v. CIT (No. 1) (1988) 172 ITR 521 (Cal) at pages 527 and 538-539."‖ 101. The Court ultimately held as under:- ―60. Consequently, since we have held that the Finance Act, 2012 will not affect article 12 of the double taxat…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/61/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…d be followed by the courts in India when it comes to construing similar terms occurring in the Indian Income-tax Act. .. There are judgments of other High Courts also to the same effect. (a) CIT v. Ahmedabad Manufacturing and Calico Printing Co. (1983) 139 ITR 806 (Guj) at pages 820-822. (b) CIT v. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP) at pages 156-157. (c) N. V. Philips v. CIT (No. 1) (1988) 172 ITR 521 (Cal) at pages 527 and 538-539."‖ 101. The Court ultimately held as under:- ―60. Consequently, since we have held that the Finance Act, 2012 will not affect article 12 of the double taxat…

The Commissioner of Income Tax - International Taxation -3 vs. Telstra Singapore Pte Ltd

ITA/55/2023HC Delhi24 Jul 2024

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 9

…d be followed by the courts in India when it comes to construing similar terms occurring in the Indian Income-tax Act. .. There are judgments of other High Courts also to the same effect. (a) CIT v. Ahmedabad Manufacturing and Calico Printing Co. (1983) 139 ITR 806 (Guj) at pages 820-822. (b) CIT v. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP) at pages 156-157. (c) N. V. Philips v. CIT (No. 1) (1988) 172 ITR 521 (Cal) at pages 527 and 538-539."‖ 101. The Court ultimately held as under:- ―60. Consequently, since we have held that the Finance Act, 2012 will not affect article 12 of the double taxat…

Inmarsat Solutions Bv, Mumbai vs. ACIT Range 2(1)(1) International Taxation, New Delhi

In the result, appeals are partly allowed

ITA 731/DEL/2023[2020-21]Status: DisposedITAT Delhi26 Oct 2023AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions Bv, Vs. Acit, Mumbai, Circle- Intl. Tax. 2(1)(1), 14Th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra Pan :Aacci9974L (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 9(1)(vi)

…t.... ***** ********** ***** 78. There are judgments of other High Courts also to the same effect. 21 | P a g e ITA Nos.1883/Del/2022 & 731/Del/2023 AYs: 2019-20 & 2020-21 (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. ITA 473/2012, 474/2012, 500/2012 & 244/2014 Page 48 (c) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539." 59. On a final note, India's change in position to the OECD Commentary canno…

Inmarsat Solutions Bv, Mumbai vs. ACIT, Circle Int. Tax. 2(1) (1), New Delhi

In the result, appeals are partly allowed

ITA 1883/DEL/2022[2019-20]Status: DisposedITAT Delhi26 Oct 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions Bv, Vs. Acit, Mumbai, Circle- Intl. Tax. 2(1)(1), 14Th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra Pan :Aacci9974L (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 9(1)(vi)

…t.... ***** ********** ***** 78. There are judgments of other High Courts also to the same effect. 21 | P a g e ITA Nos.1883/Del/2022 & 731/Del/2023 AYs: 2019-20 & 2020-21 (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. ITA 473/2012, 474/2012, 500/2012 & 244/2014 Page 48 (c) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539." 59. On a final note, India's change in position to the OECD Commentary canno…

Inmarsat Solutions Bv, Maharashtra vs. ACIT (International Taxation) Circle 2(1)(1)-Delhi, Delhi

In the result, appeal of the assessee is partly allowed as indicated above

ITA 1717/DEL/2022[2018-19]Status: DisposedITAT Delhi04 Oct 2023AY 2018-19

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

For Appellant: Ms. Aarti Sathe, &
Section 143(3)Section 144CSection 144C(13)Section 9(1)(vi)

…n it comes to construing similar terms occurring in the Indian Income Tax Act.... ***** ********** ***** 78. There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. I.T.A. No. 1717/Del/2022 (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. ITA 473/2012, 474/2012, 500/2012 & 244/2014 Page 48 (c) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539." 59. On a final note, India's change in position to…

Planetcast International Pte.Ltd, Singapure vs. ACIT, Circle1(1)(1) International Taxation, Delhi

In the result, appeal is partly allowed

ITA 1832/DEL/2022[2019-20]Status: DisposedITAT Delhi14 Jul 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Shri Dr. B.R.R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Advocate &For Respondent: Sh. Vizaya Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 9(1)(vi)

…the Courts in India when it comes to construing similar terms occurring in the Indian Income Tax Act.... 78. There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. (c) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the…

Amadeus It Group Sa, New Delhi vs. ACIT, Circle-1(1)(1), International Taxation, New Delhi

In the result, the appeals filed by the assessee in I

ITA 1466/DEL/2022[2019-20]Status: DisposedITAT Delhi13 Sept 2022AY 2019-20

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

For Appellant: Shri Neeraj Jain
Section 143(3)

…t comes to construing similar terms occurring in the Indian Income Tax Act.... ***** ********** ***** 78. There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. Amadeus IT Group SA, Spain. (c) N.V. Philips Vs. Commissioner o f Income Tax [172 ITR 521] at pages 527 & 5 38-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influ…

Amadeus It Group Sa, New Delhi vs. ACIT, Circle 1(1)(1) International Taxation, New Delhi

In the result, the appeals filed by the assessee in I

ITA 1465/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Sept 2022AY 2018-19

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

For Appellant: Shri Neeraj Jain
Section 143(3)

…t comes to construing similar terms occurring in the Indian Income Tax Act.... ***** ********** ***** 78. There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. Amadeus IT Group SA, Spain. (c) N.V. Philips Vs. Commissioner o f Income Tax [172 ITR 521] at pages 527 & 5 38-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influ…

Amadeus It Group Sa, Spain vs. ACIT Circle-1(1)(1), International Taxation, New Delhi

In the result, the appeals filed by the assessee in I

ITA 2/DEL/2021[2017-18]Status: DisposedITAT Delhi13 Sept 2022AY 2017-18

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

For Appellant: Shri Neeraj Jain
Section 143(3)

…t comes to construing similar terms occurring in the Indian Income Tax Act.... ***** ********** ***** 78. There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. Amadeus IT Group SA, Spain. (c) N.V. Philips Vs. Commissioner o f Income Tax [172 ITR 521] at pages 527 & 5 38-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influ…

M/S Belgacom International Carrier Services Sa, Bangalore vs. Deputy Commissioner of Income Tax Circle-1(1) International Taxation, Bangalore

In the result, the appeal filed by assessee stands allowed for statistical purposes

ITA 2884/BANG/2017[2008-09]Status: DisposedITAT Bangalore26 Apr 2022AY 2008-09

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(It)A No. 2884/Bang/2017 Assessment Year : 2008-09 M/S. Belgacom The Deputy International Carrier Commissioner Of Services Sa, Income Tax, Rue Lebeau 4, Circle -1(1), 1000 Brussels, International Taxation, Vs. Belgium. Bangalore. Appellant Respondent : Shri V. Sridharan, Senior Assessee By Advocate : Shri Pradeep Kumar, Cit-Dr & Revenue By Smt. Vandana Sagar, Cit-Dr Date Of Hearing : 16-03-2022 Date Of Pronouncement : 26-04-2022 Order Per Beena Pillaipresent Appeal Is Filed By Non Resident Assessee Against Order Dated 30.10.2017 Passed By Dcit (It), Circle -1(1), Bangalore On Following Grounds Of Appeal: “Being Aggrieved By The Order Of The Learned Dcit, Circle - 1(1), International Taxation, Bengaluru ('A0'), Read With The Order Of The Learned Dispute Resolution Panel ('Drp*), Bengaluru, The Assessee Begs To Prefer The Present Appeal On The Following Grounds: 1. The Learned Ao Erred In Exercising, Jurisdiction U/S 147 Of The Act In The Case Of The Appellant. 2. The Lower Authorities Erred In Holding That A Sum Of Rs. 6,87,13,119/- Received By The Appellant From Its Customer In India Is In The Nature Of 'Royalty' Within The Meaning Of Section 9(1)(Vi) Of The It Act & Accordingly Taxable In India Under The It Act.

For Respondent: Shri V. Sridharan, Senior
Section 143(3)Section 147Section 148Section 234ASection 234BSection 234CSection 9(1)(v)Section 9(1)(vi)Section 9(1)(vii)

…n India when it comes to construing similar terms occurring in the Indian Income Tax Act. . . . ** ** ** 78. There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. (c ) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the…

New Skies Satellites B. V, Haryana vs. DCIT Circle 2(2)(2) Int. Taxation, Delhi

In the result, appeal is allowed as indicated above

ITA 436/DEL/2022[2018-19]Status: DisposedITAT Delhi22 Apr 2022AY 2018-19

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2018-19

Section 143(3)Section 144C(13)Section 234BSection 244ASection 270ASection 9(1)(vi)

…it comes to construing similar terms occurring in the Indian Income Tax Act.... ***** ********** ***** 78. There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. ITA 473/2012, 474/2012, 500/2012 & 244/2014 Page 48 (c) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539." 59. On a final note, India's change in position to the OECD Commentary cannot…

Income Tax Officer -4(3)(2), Mumbai vs. Zee Entertainment Enterprises Limited, Mumbai

In the result, these appeals by the revenue stand dismissed

ITA 6177/MUM/2019[2013-14]Status: DisposedITAT Mumbai01 Mar 2022AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Laliet Kumar (Jm)

Section 195Section 201(1)Section 9Section 9(1)(vi)

…nter alia referred to OECD convention, commentary thereon, commentary written by Klaus Vogel, decision in the case of Union of India and Another Vs. Azadi Bachao Aandolan and Another, (2003) ITR 706, CIT Vs. Ahamdabad Manufacturing and Calico Printing Company 139 ITR 806 (Gujarat), and CIT vs. Vishakhapatnam Port Trust, (1983) 144 ITR 146 (AP). 3.4 The revenue had also raised the question regarding applicability of section 9(1)(vii) for the first time before the Tribunal. Although this ground was admitted, it was not decided as the income was held to be assessable u/s 9(1)(VI). No argument was advanced by the lea…

Amadeus It Group Sa, New Delhi vs. DCIT(International Taxation), Circle-1(1)(1), New Delhi

ITA 7047/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Jan 2021AY 2016-17

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Dr. Prabha Kant, CIT DR
Section 143Section 144C(13)

…t comes to construing similar terms occurring in the Indian Income Tax Act.... ***** ********** ***** 78. There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. (c) N.V. Philips Vs. Commissioner o f Income Tax [172 ITR 521] at pages 527 & 5 38-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of t…

Amadeus It Group Sa, New Delhi vs. DCIT(International Taxation), Circle-9(1)(1), New Delhi

ITA 7970/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Jan 2021AY 2015-16

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Dr. Prabha Kant, CIT DR
Section 143Section 144C(13)

…t comes to construing similar terms occurring in the Indian Income Tax Act.... ***** ********** ***** 78. There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. (c) N.V. Philips Vs. Commissioner o f Income Tax [172 ITR 521] at pages 527 & 5 38-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of t…