AAR v. Ernst & Young Pvt. Ltd.

189 Taxmann 409Reported decision2010#5213 most cited
22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 9(1)(vi)Section 9(1)(vii)Section 195Section 13(4)Section 13(3)(a)Section 13(4)(c)

Issues it is cited on

section 9(1)(v)fees for included servicesuse of equipmentsection 9(l)(vi)make available clausesection 90(1)section 9(l)tax residency certificatesection 9(1)(vi)enduring benefitsection 9(1)(vii)section 90(2)

Judgments citing AAR v. Ernst & Young Pvt. Ltd.

The Nielsen Company (Us) Llc, Mumbai vs. DDIT (It) 4(2), Mumbai

In the result the Ground No

ITA 4362/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 May 2019AY 2010-11

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhthe Nielsen Company (Us) Dcit (It) - 4(2) Llc, C/O Nielsen (India) Pvt. Mumbai. Ltd., 6Th Floor, Block-C, Godrej Vs. It Park, 02 Godrej Business, District, Phirojshah Nagar, Lbs Marg, Vikhroli (W), Mumbai-400079. Pan: Aacfj7526Q Appellant Respondent Appellant By : Shri P.J. Pardiwala With Sh. Madhur Agrawal (Ars) Respondent By : Shri Himanshu Sharma & Sh. Nishant Samaiya (Sr. Drs)

For Appellant: Shri P.J. Pardiwala with ShFor Respondent: Shri Himanshu Sharma and Sh. Nishant Samaiya (Sr. DRs)
Section 143(3)Section 144C(3)Section 234BSection 253Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH JUDICIAL MEMBER The Nielsen Company (US) DCIT (IT) - 4(2) LLC, C/o Nielsen (India) Pvt. Mumbai. Ltd., 6th Floor, Block-C, Godrej Vs. IT Park, 02 Godrej Business, District, Phirojshah Nagar, LBS Marg, Vikhroli (W), Mumbai-400079. PAN: AACFJ7526Q Appellant Respondent Appellant by : Shri P.J. Pardiwala with Sh. Madhur Agrawal (ARs) Respondent by : Shri Himanshu Sharma and Sh. Nishant Samaiya (Sr. DRs) Date of Hearing : 17.05.2019 Date of Pronouncement : 22.05.2019 ORDERUNDER SECTION 254(1)OF INCO…

DCIT (It) 2(2)(2), Mumbai vs. Hava Holding B.V., Navi Mumbai

In the result, appeal is dismissed

ITA 3816/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Apr 2019AY 2012-13

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri Dhanesh Bafna and Ms. Hirali DesaiFor Respondent: Shri Nishant Somaiya

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.3816/Mum./2017 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax (I.T) ……………. Appellant Circle–2(2)(2), Mumbai v/s Hyva Holding B.V. Plot no.EL–215, Kalyan Mahape Road ……………. Respondent MIDC, Navi Mumbai 400 701 PAN – AAACT2786P Revenue by : Shri Nishant Somaiya Assessee by : Shri Dhanesh Bafna and Ms. Hirali Desai Date of Hearing – 31.01.2019 Date of Order – 30.04.2019 O R D E R PER SAKTIJIT DEY. J.M. The aforesaid appeal has been filed by the Revenue c…