Ashok Piramal Management Corporation Lt v. ACIT

161 ITD 234Income Tax Appellate Tribunal2016#19373 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2019.

Judgments citing Ashok Piramal Management Corporation Lt v. ACIT

Value First Digital Media Pvt. Ltd., New Delhi vs. DCIT, Circle-26(1), New Delhi

ITA 487/DEL/2019[2013-14]Status: DisposedITAT Delhi21 Nov 2019AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

Section 143(3)Section 37Section 40Section 72ASection 9Section 9(1)(vi)

…create any liability on the assessee: i) CIT vs. Siemens Aktiongesellschaft 310 ITR 320 (Bom HC) ii) DIT vs. Nokia Network OY 358 ITR 259 (Del HC) iii) DIT vs. Infrasoft Ltd. 220 Taxman 274 (Del HC) iv) Ashok Piramal Management Corpn. Ltd. vs. ACIT (2016) 161 ITD 234 v) Holcim Services South Asia Ltd. vs. DCIT 157 ITD 892 (Mum Tri.) The Ld. AR has also given an alternate submission that the services and the expenses have incurred outside India and the assessee being non-resident, there should not be any assessment in India and there is no obligation to deduct tax at source on the assessee. 11. As regards G…

M/S Value First Digital Media Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 4389/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Nov 2019AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

Section 143(3)Section 37Section 40Section 72ASection 9Section 9(1)(vi)

…create any liability on the assessee: i) CIT vs. Siemens Aktiongesellschaft 310 ITR 320 (Bom HC) ii) DIT vs. Nokia Network OY 358 ITR 259 (Del HC) iii) DIT vs. Infrasoft Ltd. 220 Taxman 274 (Del HC) iv) Ashok Piramal Management Corpn. Ltd. vs. ACIT (2016) 161 ITD 234 v) Holcim Services South Asia Ltd. vs. DCIT 157 ITD 892 (Mum Tri.) The Ld. AR has also given an alternate submission that the services and the expenses have incurred outside India and the assessee being non-resident, there should not be any assessment in India and there is no obligation to deduct tax at source on the assessee. 11. As regards G…

Rohda Specialtiy Chemicals India Ltd, Mumbai vs. Addl CIT Cir 6(1), Mumbai

Appeal stands dismissed for want of substantial question of law

ITA 830/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Apr 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri C.N. Prasadita No. 830/Mum/2014 : (A.Y : 2009-10) M/S Rhodia Specialty Chemicals Vs. Addl. Cit – Circle 6(1) India Ltd. (Formerly Known As Room No.511, Aayakar Bhawan M/S Albright & Wilson Chemicals Mk Road India Ltd.), Phoenix House, A Wing New Marine Lines 4Th Floor, 462 Senapati Bapat Marg Mumbai – 400 020 Lower Parel (West) Mumbai – 400 013 Pan : Aaaca3841L Ita No. 622/Mum/2014 : (A.Y : 2009-10) Dcit -7(2) Vs. M/S Rhodia Specialty Chemicals Room No.624, Mk Road India Ltd. (Formerly Known As Mumbai – 400 020 M/S Albright & Wilson Chemicals India Ltd.), Phoenix House, A Wing 4Th Floor, 462 Senapati Bapat Marg Lower Parel (West) Mumbai – 400 013 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent)

For Appellant: Shri Manish V ShahFor Respondent: Shri Rajguru M
Section 143(3)

…tted. 27. The Ld. Counsel for the Assessee further submits that TDS cannot be fastened on a retrospective amendment to Section 9(i)(vii). He places reliance on the decision of the Mumbai Bench in the case of Ashok Piramal Management Corporation Lt. Vs. ACIT [161 ITD 234]. 28. The Ld. DR strongly places reliance on the orders of the Ld. CIT (Appeals)/AO. 29. We have heard the submissions, perused the orders of the authorities below. The Ld Counsel drew out attention to a note submitted which reads as under : “Rhodia Asia Pacific Pte Ltd. (RAP) is a Singapore based company in the business of operational services…

DCIT 7(2), Mumbai vs. Albright & Wilson Chemicals India Ltd, Mumbai

Appeal stands dismissed for want of substantial question of law

ITA 622/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Apr 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri C.N. Prasadita No. 830/Mum/2014 : (A.Y : 2009-10) M/S Rhodia Specialty Chemicals Vs. Addl. Cit – Circle 6(1) India Ltd. (Formerly Known As Room No.511, Aayakar Bhawan M/S Albright & Wilson Chemicals Mk Road India Ltd.), Phoenix House, A Wing New Marine Lines 4Th Floor, 462 Senapati Bapat Marg Mumbai – 400 020 Lower Parel (West) Mumbai – 400 013 Pan : Aaaca3841L Ita No. 622/Mum/2014 : (A.Y : 2009-10) Dcit -7(2) Vs. M/S Rhodia Specialty Chemicals Room No.624, Mk Road India Ltd. (Formerly Known As Mumbai – 400 020 M/S Albright & Wilson Chemicals India Ltd.), Phoenix House, A Wing 4Th Floor, 462 Senapati Bapat Marg Lower Parel (West) Mumbai – 400 013 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent)

For Appellant: Shri Manish V ShahFor Respondent: Shri Rajguru M
Section 143(3)

…tted. 27. The Ld. Counsel for the Assessee further submits that TDS cannot be fastened on a retrospective amendment to Section 9(i)(vii). He places reliance on the decision of the Mumbai Bench in the case of Ashok Piramal Management Corporation Lt. Vs. ACIT [161 ITD 234]. 28. The Ld. DR strongly places reliance on the orders of the Ld. CIT (Appeals)/AO. 29. We have heard the submissions, perused the orders of the authorities below. The Ld Counsel drew out attention to a note submitted which reads as under : “Rhodia Asia Pacific Pte Ltd. (RAP) is a Singapore based company in the business of operational services…

Ashok Piramal Management Corporation Lt v. ACIT (161 ITD 234) — Cited in 4 Judgments | BharatTax