Asstt. CIT v. Clough Engg. Ltd.

11 Taxmann 70High Court#16467 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 115ASection 44CSection 115A of the Income Tax ActSection 44C of the Income Tax Act

Issues it is cited on

section 44csection 244section 115asection 244atested partytransactional net margin methodcup methodbeneficial ownerrule of consistencytax treatypermanent establishmentmost appropriate method

Judgments citing Asstt. CIT v. Clough Engg. Ltd.

Bank of Nova Scotia, Mumbai vs. Deputy Commissioner of Income Tax (It)-1(2)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 863/MUM/2022[2013-14]Status: DisposedITAT Mumbai28 Feb 2024AY 2013-14

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director Of Income Tax (International Taxation)-3,/Dcit (It) 1(2)(1)Mumbai Air India Building, Nariman Point, Mumbai 400 021 ....."ितवादी/Respondent आअसं.4899/मुं/2017 (िन.व. 2010-11) Dy. Commissioner Of Income Tax,(It)-1(2),Mumbai Room No.1811, 18Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ"/Appellant बनाम Vs. The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ....."ितवादी/Respondent Assessee By : Shri Nishant Thakkar & Ms. Jasmin Amalsadvala, Advocates Revenue By : Shri Anil Sant, Sr. Ar

For Appellant: Shri Nishant Thakkar and Ms. Jasmin Amalsadvala, AdvocatesFor Respondent: Shri Anil Sant, Sr. AR

…आयकर अपीलीय अिधकरण मुंबई पीठ“आई”,मुंबई पीठ "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह , लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “IE”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. PAN: AAACB-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director of Income Tax (International Taxation)-3,/DCIT (IT) 1(2)(1)Mumbai Air India B…

The Bank of Nova Scotia, Mumbai vs. DCIT (It) -1(2)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3065/MUM/2018[2011-12]Status: DisposedITAT Mumbai28 Feb 2024AY 2011-12

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director Of Income Tax (International Taxation)-3,/Dcit (It) 1(2)(1)Mumbai Air India Building, Nariman Point, Mumbai 400 021 ....."ितवादी/Respondent आअसं.4899/मुं/2017 (िन.व. 2010-11) Dy. Commissioner Of Income Tax,(It)-1(2),Mumbai Room No.1811, 18Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ"/Appellant बनाम Vs. The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ....."ितवादी/Respondent Assessee By : Shri Nishant Thakkar & Ms. Jasmin Amalsadvala, Advocates Revenue By : Shri Anil Sant, Sr. Ar

For Appellant: Shri Nishant Thakkar and Ms. Jasmin Amalsadvala, AdvocatesFor Respondent: Shri Anil Sant, Sr. AR

…आयकर अपीलीय अिधकरण मुंबई पीठ“आई”,मुंबई पीठ "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह , लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “IE”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. PAN: AAACB-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director of Income Tax (International Taxation)-3,/DCIT (IT) 1(2)(1)Mumbai Air India B…

Bank of Nova Scotia, Mumbai vs. Addl DIT (It) RG 3, Mumbai

In the result, appeal of the assessee is allowed

ITA 4981/MUM/2017[2010-11]Status: DisposedITAT Mumbai28 Feb 2024AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director Of Income Tax (International Taxation)-3,/Dcit (It) 1(2)(1)Mumbai Air India Building, Nariman Point, Mumbai 400 021 ....."ितवादी/Respondent आअसं.4899/मुं/2017 (िन.व. 2010-11) Dy. Commissioner Of Income Tax,(It)-1(2),Mumbai Room No.1811, 18Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ"/Appellant बनाम Vs. The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ....."ितवादी/Respondent Assessee By : Shri Nishant Thakkar & Ms. Jasmin Amalsadvala, Advocates Revenue By : Shri Anil Sant, Sr. Ar

For Appellant: Shri Nishant Thakkar and Ms. Jasmin Amalsadvala, AdvocatesFor Respondent: Shri Anil Sant, Sr. AR

…आयकर अपीलीय अिधकरण मुंबई पीठ“आई”,मुंबई पीठ "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह , लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “IE”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. PAN: AAACB-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director of Income Tax (International Taxation)-3,/DCIT (IT) 1(2)(1)Mumbai Air India B…

DCIT (It) -1(2)(1), Mumbai vs. The Bank of Nova Scotia, Mumbai

In the result, appeal of the assessee is allowed

ITA 4899/MUM/2017[2010-11]Status: DisposedITAT Mumbai28 Feb 2024AY 2010-11

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director Of Income Tax (International Taxation)-3,/Dcit (It) 1(2)(1)Mumbai Air India Building, Nariman Point, Mumbai 400 021 ....."ितवादी/Respondent आअसं.4899/मुं/2017 (िन.व. 2010-11) Dy. Commissioner Of Income Tax,(It)-1(2),Mumbai Room No.1811, 18Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ...... अपीलाथ"/Appellant बनाम Vs. The Bank Of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. Pan: Aaacb-1536-H ....."ितवादी/Respondent Assessee By : Shri Nishant Thakkar & Ms. Jasmin Amalsadvala, Advocates Revenue By : Shri Anil Sant, Sr. Ar

For Appellant: Shri Nishant Thakkar and Ms. Jasmin Amalsadvala, AdvocatesFor Respondent: Shri Anil Sant, Sr. AR

…आयकर अपीलीय अिधकरण मुंबई पीठ“आई”,मुंबई पीठ "ी िवकास अव"थी, "याियक सद"य एवं "ी अमरजीत "सह , लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “IE”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.4981/मुं/2017 (िन.व.2010-11) आअसं.3065/मुं/2018 (िन.व.2011-12) आअसं.820/मुं/2019(िन.व.2012-13) आअसं.863/मुं/2022 (िन.व.2013-14) The Bank of Nova Scotia, Mittal Towers, B-Wing, Nariman Point, Mumbai 400 020. PAN: AAACB-1536-H ...... अपीलाथ"/Appellant बनाम Vs. Additional Director of Income Tax (International Taxation)-3,/DCIT (IT) 1(2)(1)Mumbai Air India B…

Aker Solutions India Sdn Bhd, Mumbai vs. Dy Commissioner of Income Tax (International Tax)- Circle-1(1)(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1004/MUM/2022[2016-17]Status: DisposedITAT Mumbai07 Nov 2022AY 2016-17

Bench: Shri Pramod Kumar, Vice- & Shri Vikas Awasthyआअसं. 1004/मुं/2022("न.व .2016-17) Aker Solutions India Sdn Bhd Level 16 Integra Towers The Landmark 348, Jalan Tun Razak, Kaula Lumpur, Malaysia - 50400 Pan: Aaica-1114-G ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner Of Income Tax( International Taxation), Circle 1(1)(1), 5Th Floor, Air India Building, Nariman Point, Mumbai – 400 021. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : S/Shri Hemen Chandariya & Anish Thacker ""तवाद" "वारा/Respondent By : Shri Soumendu Kumar सुनवाई क" "त"थ/ Date Of Hearing : 11/08/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 07/11/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-55, Mumbai [In Short ‘The Cit(A)’] Dated 16/03/2022 For The Assessment Year 2016-17. 2. The Assessee In Appeal Has Assailed The Order Of Cit(A) In Upholding The Assessment Order Taxing The Interest On Income Tax Refund As Business Income Under 2 Article-7 Of The India- Malaysia Double Taxation Avoidance Agreement (Dtaa) @40% + Surcharge @ 5% + Cess @ 3%.

For Appellant: S/Shri Hemen Chandariya and Anish ThackerFor Respondent: Shri Soumendu Kumar
Section 244A

…आयकर अपील"य अ"धकरण मुंबई पीठ “आई ” "ी "मोद कुमार, उपा"य" एवं "ी "वकास अव"थी, "या"यक सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ I”, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE-PRESIDENT & SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 1004/मुं/2022("न.व .2016-17) Aker Solutions India SDN BHD Level 16 Integra Towers The Landmark 348, Jalan Tun Razak, Kaula Lumpur, Malaysia - 50400 PAN: AAICA-1114-G ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner of Income Tax( International Taxation), Circle 1(1)(1), 5th Floor, Air India Building, Nariman Point, Mumbai – 400 021. ..... ""तवाद"/Respondent अपीलाथ"…

Asstt. CIT v. Clough Engg. Ltd. (11 Taxmann 70) — Cited in 5 Judgments | BharatTax