(a) Pinstorm Technologies (P) Ltd. v. ITO (

11 Taxmann.com 431Reported decision2011#6217 most cited

What is (a) Pinstorm Technologies (P) Ltd. v. ITO ( authority for?

Payments for online advertising services to a non-resident without a Permanent Establishment (PE) in India are not subject to TDS as they constitute business profits not taxable in India. Consequently, disallowance under Section 40(a)(i) is not applicable.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2025.

Also referred to as

Yahoo India Pvt. Ltd. vs. DCIT · 2011 · 11 taxmann.com 431 · online advertising services · non-resident · Permanent Establishment · business profit · TDS · Section 40(a)(i) · Section 195

Sections most often in play

Section 143(3)Section 154Section 195Section 201(1)Section 201(1A)Section 250Section 263Section 40(a)(i)

Judgments citing (a) Pinstorm Technologies (P) Ltd. v. ITO (

The Commissioner of Income Tax vs. M/S Urban Ladder Home Decor Solutions Pvt Ltd

Appeals are dismissed

ITA/11/2022HC Karnataka07 Feb 2025

Bench: V KAMESWAR RAO,S RACHAIAH

Section 260

…- 1 - ITA No. 11 of 2022 c/w ITA No. 12 of 2022, ITA No. 14 of 2022 & ITA No. 15 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE V KAMESWAR RAO AND THE HON'BLE MR JUSTICE S RACHAIAH ITA NO. 11 OF 2022 C/W ITA NO. 12 OF 2022, ITA NO. 14 OF 2022, ITA NO. 15 OF 2022 IN ITA NO. 11 OF 2022: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU - 560 095. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL…

ITO (International Taxation), Ward- Kolkata, Kolkata vs. Hartaj Sewa Singh, Kolkata

In the result, both the appeals filed by the revenue are dismissed

ITA 1693/KOL/2024[2012-13]Status: DisposedITAT Kolkata30 Jan 2025AY 2012-13

Bench: Sri Sanjay Garg & Sri Rakesh Mishra

Section 154Section 195Section 201(1)Section 250Section 9(1)(vi)Section 9(1)(vii)

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. Nos.: 1693 & 1694/KOL/2024 Assessment Year: 2012-13 ITO (International Taxation), Hartaj Sewa Singh Ward- Kolkata Vs. (Appellant) (Respondent) PAN: ABHPS9122R Appearances: Assessee represented by: Sunil Surana, AR. Department represented by: Ruchika Sharma, Sr. DR. Date of concluding the hearing : December 31st, 2024 Date of pronouncing the order…

Interactive Avenues Pvt. Limited, Mumbai vs. DCIT 14(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3130/MUM/2019[2015-16]Status: DisposedITAT Mumbai07 Jul 2022AY 2015-16

Bench: Us :-

Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER M/s. Interactive Avenues Vs. Deputy Commissioner of Private Limited Income Tax-14(2)(1) 3rd Floor, Chhibber House Room No.432, 4th Floor M. Vasanji Road Aayakar Bhavan Sakinaka, Andheri-East M.K.Road, Mumbai – 400 072 Mumbai – 400 020 PAN/GIR No.AACCI0954J (Appellant) .. (Respondent) Assessee by Shri P.J. Pardiwala Revenue by Shri Rajneesh Yadav Date of Hearing 26/04/2022 Date of Pronouncement 07/07/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.31…

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

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

ITA 1073/CHNY/2018[2013-14]Status: DisposedITAT Chennai04 May 2022AY 2013-14

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT
Section 195Section 201(1)Section 9(1)(vi)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं डॉ एम एल मीना, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND Dr. M.L. MEENA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1070, 1071, 1072 & 1073/CHNY/2018 िनधा"रण वष" /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/s. ESPN Digital Media (India) The DCIT, Pvt. Ltd., v. International Taxation 1(1), Unit No.A2, A Wing, 3rd Floor, Chennai. Divyasree Chambers, ‘O’Shaughnessy Road, Langford Town, Bengaluru – 560 025. PAN: AABCC 2534R (अपीलाथ"/Appellant) (""यथ"/Respondent)…

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

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

ITA 1072/CHNY/2018[2012-13]Status: DisposedITAT Chennai04 May 2022AY 2012-13

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT
Section 195Section 201(1)Section 9(1)(vi)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं डॉ एम एल मीना, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND Dr. M.L. MEENA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1070, 1071, 1072 & 1073/CHNY/2018 िनधा"रण वष" /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/s. ESPN Digital Media (India) The DCIT, Pvt. Ltd., v. International Taxation 1(1), Unit No.A2, A Wing, 3rd Floor, Chennai. Divyasree Chambers, ‘O’Shaughnessy Road, Langford Town, Bengaluru – 560 025. PAN: AABCC 2534R (अपीलाथ"/Appellant) (""यथ"/Respondent)…

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

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

ITA 1071/CHNY/2018[2011-12]Status: DisposedITAT Chennai04 May 2022AY 2011-12

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT
Section 195Section 201(1)Section 9(1)(vi)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं डॉ एम एल मीना, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND Dr. M.L. MEENA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1070, 1071, 1072 & 1073/CHNY/2018 िनधा"रण वष" /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/s. ESPN Digital Media (India) The DCIT, Pvt. Ltd., v. International Taxation 1(1), Unit No.A2, A Wing, 3rd Floor, Chennai. Divyasree Chambers, ‘O’Shaughnessy Road, Langford Town, Bengaluru – 560 025. PAN: AABCC 2534R (अपीलाथ"/Appellant) (""यथ"/Respondent)…

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

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

ITA 1070/CHNY/2018[2010-11]Status: DisposedITAT Chennai04 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT
Section 195Section 201(1)Section 9(1)(vi)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं डॉ एम एल मीना, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND Dr. M.L. MEENA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1070, 1071, 1072 & 1073/CHNY/2018 िनधा"रण वष" /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/s. ESPN Digital Media (India) The DCIT, Pvt. Ltd., v. International Taxation 1(1), Unit No.A2, A Wing, 3rd Floor, Chennai. Divyasree Chambers, ‘O’Shaughnessy Road, Langford Town, Bengaluru – 560 025. PAN: AABCC 2534R (अपीलाथ"/Appellant) (""यथ"/Respondent)…

Addl.CIT, Special Range-5, New Delhi vs. Lenskart Solution P.Ltd(Old Name-M/S Valyoo Technologies P.Ltd), New Delhi

In the result, the appeal filed by the Revenue Department stands dismissed

ITA 5760/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Mar 2022AY 2012-13

Bench: Shri Anil Chaturvedi & Shri N. K. Choudhryaddl. Commissioner Of Vs. M/S Lenskart Solution (P) Ltd., (Old Income-Tax, Special Name: M/S Valyoo Technologies Range-5, New Delhi. Pvt. Ltd.)W-123, Greater Kailash, Part-2, New Delhi-110048. Pan No. Aaccv7324B (Appellant) (Respondent)

For Appellant: Shri K.M. Gupta Ld. CAFor Respondent: Shri Kumar Pranav, Ld. Sr. DR
Section 131Section 143(3)Section 250Section 40Section 68

…advertisement services were not chargeable to tax in India in view of the Article 7 of DTAA between India and Ireland. In support of its contention the Assessee also relied upon various judgments including in the case of Yahoo India Pvt. Ltd. Vs. DCIT (2011) 11 Taxmann.com 431, as relied upon by the Ld. AR before us as well, wherein it is clearly held that in the absence of any permanent establishment (‘PE’) of the deductor, the deductee is not liable to deduct the tax at source from the payments made for online advertisement services. It was also claimed by the Assessee that equalization levy was introduced to…

M/S. Myntra Designs Private Limited, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation), Circle- 1, Bangalore

In the result, all the three appeals of the assessee are allowed

ITA 600/BANG/2020[2014-15]Status: DisposedITAT Bangalore03 Sept 2021AY 2014-15

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A Nos.598 To 600/Bang/2020 Assessment Year : 2012-13 To 2014-15

For Appellant: Shri Percy Pardiwalla, Sr. A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 195Section 201(1)

…IT(IT)A Nos.598 to 600/Bang/2020 M/s. Myntra Designs Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.598 to 600/Bang/2020 Assessment Year : 2012-13 to 2014-15 M/s. Myntra Designs Pvt. Ltd. AKR Tech Park, 3rd Floor Deputy Commissioner of 7th Mile, Krishna Reddy Industrial Income-tax Area (International Taxation) Vs. Hosur Road Circle-1(2) Bangalore 560 068 Bangalore PAN NO : AAECM9636P APPELLANT RESPONDENT Appellant by : Shri Percy Pardiwalla, Sr. A.R. Respondent by : Shri Muz…

M/S. Myntra Designs Private Limited, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation), Circle- 1, Bangalore

In the result, all the three appeals of the assessee are allowed

ITA 599/BANG/2020[2013-14]Status: DisposedITAT Bangalore03 Sept 2021AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A Nos.598 To 600/Bang/2020 Assessment Year : 2012-13 To 2014-15

For Appellant: Shri Percy Pardiwalla, Sr. A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 195Section 201(1)

…IT(IT)A Nos.598 to 600/Bang/2020 M/s. Myntra Designs Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.598 to 600/Bang/2020 Assessment Year : 2012-13 to 2014-15 M/s. Myntra Designs Pvt. Ltd. AKR Tech Park, 3rd Floor Deputy Commissioner of 7th Mile, Krishna Reddy Industrial Income-tax Area (International Taxation) Vs. Hosur Road Circle-1(2) Bangalore 560 068 Bangalore PAN NO : AAECM9636P APPELLANT RESPONDENT Appellant by : Shri Percy Pardiwalla, Sr. A.R. Respondent by : Shri Muz…

M/S. Myntra Designs Private Limited, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation), Circle- 1(2), Bangalore

In the result, all the three appeals of the assessee are allowed

ITA 598/BANG/2020[2012-13]Status: DisposedITAT Bangalore03 Sept 2021AY 2012-13

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A Nos.598 To 600/Bang/2020 Assessment Year : 2012-13 To 2014-15

For Appellant: Shri Percy Pardiwalla, Sr. A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 195Section 201(1)

…IT(IT)A Nos.598 to 600/Bang/2020 M/s. Myntra Designs Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.598 to 600/Bang/2020 Assessment Year : 2012-13 to 2014-15 M/s. Myntra Designs Pvt. Ltd. AKR Tech Park, 3rd Floor Deputy Commissioner of 7th Mile, Krishna Reddy Industrial Income-tax Area (International Taxation) Vs. Hosur Road Circle-1(2) Bangalore 560 068 Bangalore PAN NO : AAECM9636P APPELLANT RESPONDENT Appellant by : Shri Percy Pardiwalla, Sr. A.R. Respondent by : Shri Muz…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 620/BANG/2020[2017-18]Status: DisposedITAT Bangalore17 Aug 2021AY 2017-18

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…IT(IT)A No.615 to 620/Bang/2020 M/s. Urban Ladder Home Décor Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.615 to 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 respectively Urban Ladder Home Décor Solutions Pvt. Ltd. 1st, 2nd& 3rd Floor, No.259 & 276 ACIT (International Amarjyothi HBCS Layout Taxation) Vs. Domlur Circle-2(2) Bengaluru 560 071 Bengaluru PAN NO :AABCU4143N APPELLANT RESPONDENT Appellant by : Shri Padam.C. Kincha…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 619/BANG/2020[2017-18]Status: DisposedITAT Bangalore17 Aug 2021AY 2017-18

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…IT(IT)A No.615 to 620/Bang/2020 M/s. Urban Ladder Home Décor Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.615 to 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 respectively Urban Ladder Home Décor Solutions Pvt. Ltd. 1st, 2nd& 3rd Floor, No.259 & 276 ACIT (International Amarjyothi HBCS Layout Taxation) Vs. Domlur Circle-2(2) Bengaluru 560 071 Bengaluru PAN NO :AABCU4143N APPELLANT RESPONDENT Appellant by : Shri Padam.C. Kincha…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 618/BANG/2020[2016-17]Status: DisposedITAT Bangalore17 Aug 2021AY 2016-17

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…IT(IT)A No.615 to 620/Bang/2020 M/s. Urban Ladder Home Décor Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.615 to 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 respectively Urban Ladder Home Décor Solutions Pvt. Ltd. 1st, 2nd& 3rd Floor, No.259 & 276 ACIT (International Amarjyothi HBCS Layout Taxation) Vs. Domlur Circle-2(2) Bengaluru 560 071 Bengaluru PAN NO :AABCU4143N APPELLANT RESPONDENT Appellant by : Shri Padam.C. Kincha…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 617/BANG/2020[2016-17]Status: DisposedITAT Bangalore17 Aug 2021AY 2016-17

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…IT(IT)A No.615 to 620/Bang/2020 M/s. Urban Ladder Home Décor Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.615 to 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 respectively Urban Ladder Home Décor Solutions Pvt. Ltd. 1st, 2nd& 3rd Floor, No.259 & 276 ACIT (International Amarjyothi HBCS Layout Taxation) Vs. Domlur Circle-2(2) Bengaluru 560 071 Bengaluru PAN NO :AABCU4143N APPELLANT RESPONDENT Appellant by : Shri Padam.C. Kincha…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 616/BANG/2020[2015-16]Status: DisposedITAT Bangalore17 Aug 2021AY 2015-16

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…IT(IT)A No.615 to 620/Bang/2020 M/s. Urban Ladder Home Décor Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.615 to 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 respectively Urban Ladder Home Décor Solutions Pvt. Ltd. 1st, 2nd& 3rd Floor, No.259 & 276 ACIT (International Amarjyothi HBCS Layout Taxation) Vs. Domlur Circle-2(2) Bengaluru 560 071 Bengaluru PAN NO :AABCU4143N APPELLANT RESPONDENT Appellant by : Shri Padam.C. Kincha…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 615/BANG/2020[2015-16]Status: DisposedITAT Bangalore17 Aug 2021AY 2015-16

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…IT(IT)A No.615 to 620/Bang/2020 M/s. Urban Ladder Home Décor Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.615 to 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 respectively Urban Ladder Home Décor Solutions Pvt. Ltd. 1st, 2nd& 3rd Floor, No.259 & 276 ACIT (International Amarjyothi HBCS Layout Taxation) Vs. Domlur Circle-2(2) Bengaluru 560 071 Bengaluru PAN NO :AABCU4143N APPELLANT RESPONDENT Appellant by : Shri Padam.C. Kincha…

M/S. Esm Sys Pvt. Ltd., Ahmedabad vs. ITO, Ward-2(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 350/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad08 Jul 2020AY 2013-14
For Appellant: Shri Milind Mehta, A.RFor Respondent: Shri Lalit Jain, Sr. D.R
Section 1Section 143(2)Section 143(3)Section 195Section 40Section 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH (Virtual Court) Before: Shri Amarjit Singh, Accountant Member And Ms. Madhumita Roy, Judicial Member Assessment Year 2013-14 M/s. Esm Sys Pvt. Ltd. The ITO, 1, Gaurang Society, Ward-2(1)(1), Opp. Kundan Tenament, Vs Ahmedabad PNT Colony Road, Vasna, (Respondent) Ahmedabad-380007 PAN: AACCE0056B (Appellant) Revenue by: Shri Lalit Jain, Sr. D.R. Assessee by: Shri Milind Mehta, A.R. Date of hearing : 17-06-2020 Date of pronouncement : 09-07-2020 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2013-14, arises fr…

(a) Pinstorm Technologies (P) Ltd. v. ITO ( (11 Taxmann.com 431) — Cited in 18 Judgments | BharatTax