AAR v. Ernst & Young Pvt. Ltd.

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

DCIT (INTERNATIONAL TAXATION)-3(2)(2), MUMBAI vs. M/S. MOTT MACDONALD LIMITED , MUMBAI

In the result all appeals filed by the revenue stands dismissed

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

DCIT (INTERNATIONAL TAXATION) 3(2)(2), MUMBAI vs. M/S. MOTT MACDONALD LIMITED., MUMBAI

In the result all appeals filed by the revenue stands dismissed

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

GOLDMAN SACHS & CO. ,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(3)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

GOLDMAN SACHS & CO.,MUMBAI vs. DCIT- 2(3)(2), MUMBAI, MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

GOLDMAN SACHS & CO,MUMBAI vs. DCIT (IT)-2(3)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

GOLDMAN SACHS & COMPANY,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 2(3)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

EDENRED SA,MUMBAI vs. ACIT (IT) 2(2)(1), MUMBAI

In the result, this appeal by the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.508/Mum./2016 (Assessment Year : 2012–13) Edenred SA C/o SRBC Associates & LLP 14th Floor, The Ruby ……………. Appellant 29, Senapati Bapat Marg Dadar, Mumbai 400 028 PAN – AACCE9031G v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(2)(1), Mumbai ITA no.7247/Mum./2017 (Assessment Year : 2013–14) Edenred SA C/o Walker Chandiok & Co. LLP 16th Floor, Tower–II, Indiabulls Finance Centre ……………. Appellant Senapati Bapat Marg, El…

EDENRED SA,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, this appeal by the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.508/Mum./2016 (Assessment Year : 2012–13) Edenred SA C/o SRBC Associates & LLP 14th Floor, The Ruby ……………. Appellant 29, Senapati Bapat Marg Dadar, Mumbai 400 028 PAN – AACCE9031G v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(2)(1), Mumbai ITA no.7247/Mum./2017 (Assessment Year : 2013–14) Edenred SA C/o Walker Chandiok & Co. LLP 16th Floor, Tower–II, Indiabulls Finance Centre ……………. Appellant Senapati Bapat Marg, El…

EDENRED SA,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, this appeal by the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.508/Mum./2016 (Assessment Year : 2012–13) Edenred SA C/o SRBC Associates & LLP 14th Floor, The Ruby ……………. Appellant 29, Senapati Bapat Marg Dadar, Mumbai 400 028 PAN – AACCE9031G v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(2)(1), Mumbai ITA no.7247/Mum./2017 (Assessment Year : 2013–14) Edenred SA C/o Walker Chandiok & Co. LLP 16th Floor, Tower–II, Indiabulls Finance Centre ……………. Appellant Senapati Bapat Marg, El…

EDENRED SA,MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

In the result, this appeal by the assessee is allowed

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.508/Mum./2016 (Assessment Year : 2012–13) Edenred SA C/o SRBC Associates & LLP 14th Floor, The Ruby ……………. Appellant 29, Senapati Bapat Marg Dadar, Mumbai 400 028 PAN – AACCE9031G v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(2)(1), Mumbai ITA no.7247/Mum./2017 (Assessment Year : 2013–14) Edenred SA C/o Walker Chandiok & Co. LLP 16th Floor, Tower–II, Indiabulls Finance Centre ……………. Appellant Senapati Bapat Marg, El…

NTT ASIA PACIFIC HOLDINGS PTE. LTD.(FORMERLY KNOWN AS DIMENSION DATA ASIA PACIFIC PTE. LTD.,MUMBAI vs. ACIT (IT)2(1)(2), MUMBAI

In the result, appeal by the assessee is partly allowed for statistical purpose

Bench: Shri Prashant Maharishi, Accountnat Member & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTNAT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.325/Mum./2022 (Assessment Year : 2018–19) NTT Asia Pacific Holdings Pte. Ltd. (Formerly known as Dimension Data Asia Pacific Pte. Ltd.) C/o Dhruva Advisors LLP ……………. Appellant 1101 & 1102, 11th Floor One World Centre, Tower 2B 841, Senapati Bapat Marg Elphinstone Road, Mumbai 400 013 PAN – AADCD4348L v/s Assistant Commissioner of Income Tax …………….Respondent Circle–2(1)(2), Mumbai Assessee by : Shri Sunil Motilala Revenue by : Shri Soumendu Kumar Dash…

NTT ASIA PACIFIC HOLDINGS PTE.LTD FORMERLY KNOWN AS DIMENSION DATA ASIA PACIFIC PTE. LTD,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX(INTERNATIONAL TAX) 2(1) (2), MUMBAI

In the result, appeal by assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.1781/मुं/2022 ("न.व. 2019-20) Ntt Asia Pacific Holdings Pte Ltd. (Formerly Known As Dimension Data Asia Pacific Pte. Ltd.) C/O. Dhruva Advisors Llp 1101 & 1102, 11Th Floor, One World Centre, Tower 2B, 841 Senapati Bapat Marg, Elphinstone Road, Mumbai 400 013. Pan: Aadcd – 4348-L ...... अपीलाथ" /Appellant बनाम Vs. The Asstt. Commissioner Of Income Tax (International Taxation) 2(1)(2), Room No.1612, 16Th Floor, Air India Building, Nariman Point, Mumbai 400 021. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Sunil Moti Lala ""तवाद" "वारा/Respondent By : Shri Soumendu Kumar Dash सुनवाई क" "त"थ/ Date Of Hearing : 08/09/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 21/09/2022 आदेश/ Order

…आयकर अपील"य अ"धकरण मुंबई पीठ “ आई ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी गगन गोयल, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं.1781/मुं/2022 ("न.व. 2019-20) NTT Asia Pacific Holdings Pte Ltd. (Formerly known as Dimension Data Asia Pacific Pte. Ltd.) C/o. Dhruva Advisors LLP 1101 and 1102, 11th Floor, One World Centre, Tower 2B, 841 Senapati Bapat Marg, Elphinstone Road, Mumbai 400 013. PAN: AADCD – 4348-L ...... अपीलाथ" /Appellant बनाम Vs. The Asstt. Commissioner of Income Tax (International T…

MICHAEL PAGE INTERNATIONAL PTE LTD.,MUMBAI vs. DY CIT (INTL. TAXN.)-3(2)(2), MUMBAI

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

…ITA No. 144/Mum/2021 Assessment year: 2017-18 Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2017-18 Michael Page International Recruitment Pvt Ltd .…………………………Appellant C/o Michael Page International Recruitment Pvt Ltd., 5th floor, 2nd North Avenue, Maker Maxity, BKC, Bandra (East), Mumbai 400 051 [PAN: AAHCM6965A] Vs. Deputy Commissioner of Income Tax International Taxation 3(2)(2), Mumbai ……………...…………Respondent Appearances by: Dhanesh Bafna along-with Pratik Shah for the appellant Milind C…

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 No. 1212/Mum/2021 Assessment year: 2017-18 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2017-18 NTT Asia Pacific Holdings Pte Ltd .…………………………Appellant (formerly known as Dimensions Data Asia Pacific Pte Ltd) Care of Dhruv Advisors LLP, 1101 and 1102, One World Centre Tower 2B, 841 Senapati Bapat Marg, Mumbai 400 013 [PAN: AADCD4348L] Vs. Assistant Commissioner of Income Tax International Taxation Circle 2(1)(2), Mumbai ……………...…………Respondent Appearances by: Dr Sunil M Lala for the appe…