ACIT v. IIC Systems (P.) Ltd.

127 TTJ 435Income Tax Appellate Tribunal2010#16605 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 143(3)Section 144C(3)Section 40(a)(ia)Section 9(1)(vii)Section 90(2)

Judgments citing ACIT v. IIC Systems (P.) Ltd.

JCIT, Special Range-1, New Delhi vs. Axis Risk Consulting Services Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2920/DEL/2018[2012-13]Status: DisposedITAT Delhi14 Feb 2024AY 2012-13

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Dr. Anupama Singh, Sr.DR
Section 143(3)Section 144C(3)Section 40Section 40a

…es is able to deploy similar technology or techniques in the future without recourse to the service provider. (xi) Reliance in support of the above contentions is placed on the judgment of Hon'ble Hyderabad Tribunal in the case of IIC Systems (P.) Ltd. [2010] 127 TTJ 435. In this case, the assessee and IBM entered into a contract for providing software personnel for the projects of IBM across the globe including USA. The assessee in turn had entered into a contract with ACSC of USA for procuring software personnel in the USA for the projects of IBM in the USA. As per the arrangement, whenever IBM, Bangalore issue…

Everest Global Inc., New Delhi vs. DDIT (International Taxation), New Delhi

In the result, the appeal of the assesee is allowed as indicated above

ITA 2355/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Mar 2022AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri C.N. Prasadasstt. Year 2010-11 Asstt. Year 2011-12

For Appellant: Ms. Vandana Bhandari, AdvFor Respondent: Shri Vijay Kumar Choudhary, Sr. DR
Section 143(3)Section 234A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI C.N. PRASAD, JUDICIAL MEMBER Asstt. year 2010-11 Asstt. year 2011-12 AND Asstt. Year: 2012-13 Everest Global Inc. Vs. DDIT, C/o A-1/B-27, Circle-1(2) Janak Puri International Taxation, New Delhi – 110 058 New Delhi-110 058 PAN AACCE3597R (Appellant) (Respondent) Assessee by: Ms. Vandana Bhandari, Adv. Department by : Shri Vijay Kumar Choudhary, Sr. DR Date of Hearing 30/12/2021 Date of 30/03/2022 pronouncement O R D E R PER C.N. Prasad, JM These three appeals are filed by the assessee against the…

Everest Global Inc, New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assesee is allowed as indicated above

ITA 6137/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Mar 2022AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri C.N. Prasadasstt. Year 2010-11 Asstt. Year 2011-12

For Appellant: Ms. Vandana Bhandari, AdvFor Respondent: Shri Vijay Kumar Choudhary, Sr. DR
Section 143(3)Section 234A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI C.N. PRASAD, JUDICIAL MEMBER Asstt. year 2010-11 Asstt. year 2011-12 AND Asstt. Year: 2012-13 Everest Global Inc. Vs. DDIT, C/o A-1/B-27, Circle-1(2) Janak Puri International Taxation, New Delhi – 110 058 New Delhi-110 058 PAN AACCE3597R (Appellant) (Respondent) Assessee by: Ms. Vandana Bhandari, Adv. Department by : Shri Vijay Kumar Choudhary, Sr. DR Date of Hearing 30/12/2021 Date of 30/03/2022 pronouncement O R D E R PER C.N. Prasad, JM These three appeals are filed by the assessee against the…

Everest Global Inc., New Delhi vs. DDIT, New Delhi

In the result, the appeal of the assesee is allowed as indicated above

ITA 2469/DEL/2015[2010-11]Status: DisposedITAT Delhi30 Mar 2022AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri C.N. Prasadasstt. Year 2010-11 Asstt. Year 2011-12

For Appellant: Ms. Vandana Bhandari, AdvFor Respondent: Shri Vijay Kumar Choudhary, Sr. DR
Section 143(3)Section 234A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI C.N. PRASAD, JUDICIAL MEMBER Asstt. year 2010-11 Asstt. year 2011-12 AND Asstt. Year: 2012-13 Everest Global Inc. Vs. DDIT, C/o A-1/B-27, Circle-1(2) Janak Puri International Taxation, New Delhi – 110 058 New Delhi-110 058 PAN AACCE3597R (Appellant) (Respondent) Assessee by: Ms. Vandana Bhandari, Adv. Department by : Shri Vijay Kumar Choudhary, Sr. DR Date of Hearing 30/12/2021 Date of 30/03/2022 pronouncement O R D E R PER C.N. Prasad, JM These three appeals are filed by the assessee against the…

ACIT 6(3), Mumbai vs. Lehman Brothers & Advisors P. Ltd, Mumbai

ITA 7688/MUM/2012[2007-08]Status: DisposedITAT Mumbai19 Feb 2016AY 2007-08
For Appellant: Shri Paras Sawala and Harsh KapadiyaFor Respondent: Shri Ajay Modi
Section 143(3)Section 195(1)Section 254(1)Section 40Section 9(1)(vii)

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, ‘एल एल ’ खंडपीठ खंडपीठ मुंबई मुंबई आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण एल एल खंडपीठ खंडपीठ मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI “L” BENCH सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी "याियक "याियक सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ram Lal Negi,Judicial Member आयकर आयकर अपील अपील संसंसंसं/.ITA No.7688/Mum/2012,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2007-08 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" ACIT,…

ACIT v. IIC Systems (P.) Ltd. (127 TTJ 435) — Cited in 5 Judgments | BharatTax