ACIT v. Subhatosh Majumdar

185 ITD 716Income Tax Appellate Tribunal2020#23378 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 10AASection 1961Section 234ASection 234BSection 9(1)(vii)Section 9(1)(vii)(b)Section 10AA(9)Section 144C(13)

Issues it is cited on

section 9(1)(v)section 9(2)section 9(1)(vii)(b)section 153(2)section 144c(10)retrospective amendmentsection 149(1)(b)section 151abusiness connectionsection 149(1)section 9(1)(vii)section 10aa

Judgments citing ACIT v. Subhatosh Majumdar

HCL TECHNOLOGIES NORWAY AS ,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, similar grounds of appeal, in all the captioned

ITA 2300/DEL/2024[2015-16]Status: DisposedITAT Delhi30 Oct 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR
Section 144C(13)Section 147Section 148Section 148ASection 149(1)(b)Section 153(2)

…rib.) and by not considering the decision of this Hon'ble Tribunal in the case of Hariharan Subramaniam vs ACIT: [2020] 121 taxmann.com 189 (Del Trib.) and decision of the Kolkata bench of the Hon'ble Tribunal in the case of ACIT vs Subhatosh Majumdar: [2020] 185 ITD 716 (Kol Trib.). Copy of decision of this Hon'ble Tribunal in the case of Chandar Mohan Lall (supra) is enclosed herewith as Annexure 2. In the case of Chander Mohan Lal (supra) before this Hon'ble Tribunal, it is a fact that Indian/Overseas clients engaged the assessee for availing certain services. In turn, the assessee engaged foreign attorneys to…

HCL AUSTRALIA SERVICES PTY LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, similar grounds of appeal, in all the captioned

ITA 2299/DEL/2024[2016-17]Status: DisposedITAT Delhi30 Oct 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR
Section 144C(13)Section 147Section 148Section 148ASection 149(1)(b)Section 153(2)

…rib.) and by not considering the decision of this Hon'ble Tribunal in the case of Hariharan Subramaniam vs ACIT: [2020] 121 taxmann.com 189 (Del Trib.) and decision of the Kolkata bench of the Hon'ble Tribunal in the case of ACIT vs Subhatosh Majumdar: [2020] 185 ITD 716 (Kol Trib.). Copy of decision of this Hon'ble Tribunal in the case of Chandar Mohan Lall (supra) is enclosed herewith as Annexure 2. In the case of Chander Mohan Lal (supra) before this Hon'ble Tribunal, it is a fact that Indian/Overseas clients engaged the assessee for availing certain services. In turn, the assessee engaged foreign attorneys to…

HCL SINGAPORE PTE. LTD (SUCCESSOR TO AXON SOLUTIONS SINGAPORE PTE LIMITED),DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, similar grounds of appeal, in all the captioned

ITA 2298/DEL/2024[2017-18]Status: DisposedITAT Delhi30 Oct 2024AY 2017-18

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR
Section 144C(13)Section 147Section 148Section 148ASection 149(1)(b)Section 153(2)

…rib.) and by not considering the decision of this Hon'ble Tribunal in the case of Hariharan Subramaniam vs ACIT: [2020] 121 taxmann.com 189 (Del Trib.) and decision of the Kolkata bench of the Hon'ble Tribunal in the case of ACIT vs Subhatosh Majumdar: [2020] 185 ITD 716 (Kol Trib.). Copy of decision of this Hon'ble Tribunal in the case of Chandar Mohan Lall (supra) is enclosed herewith as Annexure 2. In the case of Chander Mohan Lal (supra) before this Hon'ble Tribunal, it is a fact that Indian/Overseas clients engaged the assessee for availing certain services. In turn, the assessee engaged foreign attorneys to…

ACIT v. Subhatosh Majumdar (185 ITD 716) — Cited in 3 Judgments | BharatTax