Asstt. DIT (International Taxation) v. Legg Mason Asia (Ex Japan) Analyst Fund

38 Taxmann.com 12Income Tax Appellate Tribunal2013#24753 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 112 Section 115C Section 115D Section 48 Section 70 Section 74

Judgments citing Asstt. DIT (International Taxation) v. Legg Mason Asia (Ex Japan) Analyst Fund

Sukhpal Singh Ahluwalia, Mumbai vs. ITO (International Taxation) Ward 1(1)(1), Mumbai

In the result, appeal of assessee is partly allowed

ITA 4139/MUM/2023[2019-20]Status: DisposedITAT Mumbai27 May 2024AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm Income Tax Officer Sukhpal Singh Ahluwalia (International Tax) Ward 6/24, Milan Building, 1(1)(1), 87, Tardeo Road, Room No.1817A, 18 Th Vs. Opp. Tardeo A C Market, Floor, Air India Building, Mumbai-400 034 Nariman Point, Mumbai-400 021 (Appellant) (Respondent) Pan No. Azupa6884D Assessee By : Shri Rashmikant C. Modi & Ms. Ketki Rajeshirke, Ars Revenue By : Shri Soumendu Kumar Sash, Dr Date Of Hearing: 18.04.2024 27.05.2024 Date Of Pronouncement :

For Appellant: Shri Rashmikant C. Modi &For Respondent: Shri Soumendu Kumar Sash, DR

Section 112Section 115CSection 143Section 144C(5)Section 254Section 45Section 48Section 74

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAJ KUMAR CHAUHAN, JM Income Tax Officer Sukhpal Singh Ahluwalia (International Tax) Ward 6/24, Milan Building, 1(1)(1), 87, Tardeo Road, Room No.1817A, 18 th Vs. Opp. Tardeo A C Market, Floor, Air India Building, Mumbai-400 034 Nariman Point, Mumbai-400 021 (Appellant) (Respondent) PAN No. AZUPA6884D Assessee by : Shri Rashmikant C. Modi & Ms. Ketki Rajeshirke, ARs Revenue by : Shri Soumendu Kumar Sash, DR Date of hearing: 18.04.2024 27.05.2024 Date of pronouncement : O R D E R PER PRASHANT MAHARISHI, AM: This a…

DCIT 1(1)(2), Mumbai vs. Housing Development Finance Corporation Ltd, Mumbai

In the result the appeal filed by the revenue is dismissed

ITA 6397/MUM/2016[2006-07]Status: DisposedITAT Mumbai19 Jun 2018AY 2006-07

Bench: Shri G.S. Pannu & Shri Pawan Singhdcit -1(1)(2), M/S Housing Development Finance 579, Aayakar Bhavan, Corporation Ltd., Ramon House, M.K. Road, Mumbai-20 Vs. H.T. Parekh Marg, 169-Backbay Reclamation, Mumbai-400020. Pan: Aaach0997E Appellant Respondent Cross Appeal No.44/Mum/2018 (Assessment Year 2006-07) M/S Housing Development Dcit -1(1)(2), Finance Corporation Ltd., 579, Aayakar Bhavan, M.K. Ramon House, H.T. Parekh Vs. Road, Mumbai-20 Marg, 169-Backbay Reclamation, Mumbai-400020. Pan: Aaach0997E Appellant Respondent Appellant By : Dr. Narender Kumar (Cit-Dr) Respondent By : Shri Nitesh Josh With Jayesh Desai (Ar) Date Of Hearing : 19.06.2018 Date Of Pronouncement : 19.06.2018 Orderunder Section 254(1)Of Income Tax Act Per Pawan Singh;

For Appellant: Dr. Narender Kumar (CIT-DR)For Respondent: Shri Nitesh Josh with Jayesh Desai (AR)

Section 154Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “J” BENCH MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER DCIT -1(1)(2), M/s Housing Development Finance 579, Aayakar Bhavan, Corporation Ltd., Ramon House, M.K. Road, Mumbai-20 Vs. H.T. Parekh Marg, 169-Backbay Reclamation, Mumbai-400020. PAN: AAACH0997E Appellant Respondent Cross Appeal No.44/Mum/2018 (Assessment Year 2006-07) M/s Housing Development DCIT -1(1)(2), Finance Corporation Ltd., 579, Aayakar Bhavan, M.K. Ramon House, H.T. Parekh Vs. Road, Mumbai-20 Marg, 169-Backbay Reclamation, Mumbai-400020. PAN: AAACH0997E Appellant Res…

DCIT, Cir-12, Kolkata vs. M/S the Diamond Company Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 326/KOL/2014[2009-10]Status: DisposedITAT Kolkata24 Aug 2016AY 2009-10

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2009-10

Section 111ASection 143(2)Section 143(3)Section 14ASection 2(14)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Years:2009-10 DCIT, Circle-12, M/s The Diamond Co.Ltd. बनाम / P-7, Chowringhee 707, Central Plaza, 2/6 V/s. Square, Aayakr Sarat Bose Road, Bhawan, 7th Floor, Kolkata-700 020 Kolkata-700 069 [PAN No.AAACT 9733 G] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Sallong Yaden, Addl-CIT-DR अपीलाथ" क" ओर से/By Appellant Shri P.R.Kothari, FCA ""यथ" क" ओर से/By Respondent 03-08-2016 सुनवाई क" तार"ख/Date of Hearing 24-08-2016 घोषणा क" तार"ख/Date of Pronoun…