ACIT v. Carat Lane Trading Private Limited

89 Taxmann.com 434Reported decision2018#18392 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2022.

Issues it is cited on

section 195(2)section 197withholding taxfees for technical servicespermanent establishmentsection 40(a)(i)section 195liable to taxsection 40(a)non-residentsection 19section 40

Judgments citing ACIT v. Carat Lane Trading Private Limited

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

…cor Solutions Pvt. Ltd. - ITA No.615 to 620/Bang/2020 - order dated 17.08.2021, Google India Pvt. Ltd. - 127 Taxmann.com 36 - Karnataka High Court, M/s. Inception Business Services - ITA No.2674/Chny/2016 - order dated 18.02.2019, Carat Lane Trading (P) Ltd., 89 Taxmann.com 434 as well as decision in the case of ITO vs. Right Florist Pvt. Ltd., 25 ITR (T) 639 (Kolkata Tribunal). All these decisions are though factually identical yet the observations made in these decisions are applicable in the present case. These decisions also highlight that advertisement expenses in respect of non-resident. It is pertinent to…

Play Games 24 X 7 Private Limited, Mumbai vs. Dy.CIT-13, Mumbai

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

ITA 3830/MUM/2019[2014-15]Status: DisposedITAT Mumbai21 Jun 2022AY 2014-15
Section 263Section 40Section 9

…cor Solutions Pvt. Ltd. - ITA No.615 to 620/Bang/2020 - order dated 17.08.2021, Google India Pvt. Ltd. - 127 Taxmann.com 36 - Karnataka High Court, M/s. Inception Business Services - ITA No.2674/Chny/2016 - order dated 18.02.2019, Carat Lane Trading (P) Ltd., 89 Taxmann.com 434 as well as decision in the case of ITO vs. Right Florist Pvt. Ltd., 25 ITR (T) 639 (Kolkata Tribunal). All these decisions are though factually identical yet the observations made in these decisions are applicable in the present case. These decisions also highlight that advertisement expenses in respect of non-resident. It is pertinent to…

Play Games 24 X 7 Private Limited, Mumbai vs. Principal Commissioner of Income Tax - 13, Mumbai

ITA 3600/MUM/2018[2013-14]Status: DisposedITAT Mumbai31 May 2022AY 2013-14

Bench: Shri M. Balaganesh & Shri Kuldip Singhassessment Year: 2013-14

For Appellant: Shri P. J. Pardiwala, A.RFor Respondent: Ms. Surabhi Sharma, D.R
Section 143(3)Section 163Section 263Section 40

…cor Solutions Pvt. Ltd. - ITA No.615 to 620/Bang/2020 - order dated 17.08.2021, Google India Pvt. Ltd. - 127 Taxmann.com 36 - Karnataka High Court, M/s. Inception Business Services - ITA No.2674/Chny/2016 - order dated 18.02.2019, Carat Lane Trading (P) Ltd., 89 Taxmann.com 434 as well as decision in the case of ITO vs. Right Florist Pvt. Ltd., 25 ITR (T) 639 (Kolkata Tribunal). All these decisions are though factually identical yet the observations 10 M/s. Play Games 24X7 Pvt. Ltd. made in these decisions are applicable in the present case. These decisions also highlight that advertisement expenses in respect of…

Play Games 24 X 7 Private Limited, Mumbai vs. Dy.CIT-13(1)(2), Mumbai

In the result, the appeal filed by the assessee is allowed whereas the Cross-objection filed by the Revenue is dismissed

ITA 1533/MUM/2019[2015-16]Status: DisposedITAT Mumbai23 Mar 2022AY 2015-16

Bench: Shri Promod Kumar () & Ms. Suchitra Kamble () Assessment Year: 2015-16

For Appellant: Mr. Percy J. Pardiwala, Sr. AdvocateFor Respondent: Mr. Chintamani V. Dingankar, Sr. DR
Section 195Section 40Section 9Section 9(1)(vii)

…cor Solutions Pvt. Ltd. - ITA No.615 to 620/Bang/2020 - order dated 17.08.2021, Google India Pvt. Ltd. - 127 Taxmann.com 36 - Karnataka High Court, M/s. Inception Business Services - ITA No.2674/Chny/2016 - order dated 18.02.2019, Carat Lane Trading (P) Ltd., 89 Taxmann.com 434 as well as decision in the case of ITO vs. Right Florist Pvt. Ltd., 25 ITR (T) 639 (Kolkata Tribunal). All these decisions are though factually identical yet the observations made in these decisions are applicable in the present case. These decisions also highlight that advertisement expenses in respect of non-resident. It is pertinent to…

Selva Gold Covering Pvt. Ltd., Coimbatore vs. DCIT, Coimbatore

In the result, the Revenue's appeal is dismissed

ITA 693/CHNY/2017[2013-14]Status: DisposedITAT Chennai25 Nov 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा(रण वष( /Assessment Year: 2013-14

For Appellant: Ms.R.Anitha, JCITFor Respondent: 11.11.2019
Section 139(1)Section 143(3)Section 2(24)(x)Section 36Section 43B

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER "नधा(रण वष( /Assessment Year: 2013-14 v. M/s.Selva Gold Covering Pvt. Ltd., The Deputy Commissioner of No.1127, Ribbon Building, Income-tax, Big Bazaar Street, Corporate Circle-2, Coimbatore-641 001. Coimbatore-641 018. [PAN: AADCS0688Q] (अपीलाथ+/Appellant) (,-यथ+/Respondent) : Mr.N.Arjunraj , Adv. अपीलाथ+ क. ओर से/ Appellant by : Ms.R.Anitha, JCIT ,-यथ+ क. ओर से /Re…

ACIT v. Carat Lane Trading Private Limited (89 Taxmann.com 434) — Cited in 5 Judgments | BharatTax