Asstt. CIT v. Subhatosh Majumdar

120 Taxmann.com 242Reported decision2020#22832 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 Asstt. CIT 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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2299/DEL/2024[A.Y 2016-17] HCL Australia Services PTY Ltd Vs. The Dy. C.I.T C/o HCL Technologies Ltd, International Taxation 806, Siddharth, 96, Nehru Place 2(1)(1), New Delhi New Delhi-110 019 PAN - AAFCH 0704 C ITA No. 2298/DEL/2024[A.Y 2017-18] HCL Singapore [P] Ltd Vs. The Dy. C.I.T [Successor to Axon Solutions International Taxation Singapore Pvt Ltd 2(1)(1), New Delhi C/o HCL Technologies Ltd, 806, Siddharth, 96, Nehru Place New Delhi-110 019 P…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2299/DEL/2024[A.Y 2016-17] HCL Australia Services PTY Ltd Vs. The Dy. C.I.T C/o HCL Technologies Ltd, International Taxation 806, Siddharth, 96, Nehru Place 2(1)(1), New Delhi New Delhi-110 019 PAN - AAFCH 0704 C ITA No. 2298/DEL/2024[A.Y 2017-18] HCL Singapore [P] Ltd Vs. The Dy. C.I.T [Successor to Axon Solutions International Taxation Singapore Pvt Ltd 2(1)(1), New Delhi C/o HCL Technologies Ltd, 806, Siddharth, 96, Nehru Place New Delhi-110 019 P…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2299/DEL/2024[A.Y 2016-17] HCL Australia Services PTY Ltd Vs. The Dy. C.I.T C/o HCL Technologies Ltd, International Taxation 806, Siddharth, 96, Nehru Place 2(1)(1), New Delhi New Delhi-110 019 PAN - AAFCH 0704 C ITA No. 2298/DEL/2024[A.Y 2017-18] HCL Singapore [P] Ltd Vs. The Dy. C.I.T [Successor to Axon Solutions International Taxation Singapore Pvt Ltd 2(1)(1), New Delhi C/o HCL Technologies Ltd, 806, Siddharth, 96, Nehru Place New Delhi-110 019 P…