Bangkok Glass Industries (P.) Ltd. v. Asstt. CIT

215 Taxmann 116High Court2013#8473 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 115ASection 139Section 142(1)Section 143(2)Section 143(3)Section 144C(13)Section 148Section 195

Issues it is cited on

disallowance under section 40(a)(ia)withholding taxforeign tax creditretrospective amendmentsection 9(1)(vi)section 9(1)(vii)royalty incomefees for technical servicespermanent establishmentsection 195section 40(a)(i)section 9(1)

Judgments citing Bangkok Glass Industries (P.) Ltd. v. Asstt. CIT

M/S. CASTLEWICK FZE,DUBAI vs. ACIT,INTERNATIONAL TAXATION, CIRCLE-1(1), CHENNAI

ITA 459/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Jun 2025AY 2018-19
For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 139Section 143(2)Section 143(3)Section 144C(1)Section 148Section 201Section 201(1)Section 234ASection 9(1)(vii)

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:459/CHNY/2025 निर्धारण वर्ष/Assessment Year:2018-19 M/s. Castlewick FZE, The ACIT, E-2-110F-47, Vs. International Taxation, Hamriya Freezone Sharjah, Circle 1(1), Dubai, Chennai. United Arab Emirates, PO Box - 51927 (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) PAN: AAECC 8076D अपीलार्थी की ओर से/Appellant by : Shri Vikram Vijayaraghava…

THE DY.CIT (INT.-TAXA.)-1, , AHMEDABAD vs. ZYDUS LIFSCIENCE LTD. (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.), AHMEDABAD

In the result, the appeal of the revenue is hereby dismissed

ITA 36/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad17 May 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Jigar Patel, A.RFor Respondent: Shri Sudhakar Verma, Sr. D.R
Section 9(1)(vi)Section 9(1)(vii)

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.36/AHD/2021 ("नधा"रणवष"/Asstt. Year: 2012-13) DCIT Vs. Zydus Lifescience Ltd. (International Taxation)-I, (Formerly known as Cadila Ahmedabad Healthcare Ltd.), 4th Floor, D-Wing, Zydus Corporate Park, Scheme No. 63, Survey No. 536, Khoraj (Gandhinagar), Nr. Vaishnodevi Circle, S.G. Highway, Ahmedabad-3800015 PAN:AAACC6253G (Applicant) (Respondent) Revenue by : Shri Sudhakar Verma, Sr. D.R. Assessee by : Shri Jigar…

ASST CIT 16(2), MUMBAI vs. BSR AND CO., MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 362/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Aug 2023AY 2012-13

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – 16(2) V. M/S. Bsr & Company Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb7357B (Appellant) (Respondent) V. M/S. Bsr & Company Llp Acit – 16(2) Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaafb9852F (Appellant) (Respondent) Acit – 16(2) V. M/S. Bsr & Co. Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb4734C (Appellant) (Respondent)

Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ACIT – 16(2) v. M/s. BSR and Company Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAIFB7357B (Appellant) (Respondent) v. M/s. BSR and Company LLP ACIT – 16(2) Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAAFB9852F (Appellant) (Respondent) ACIT…

ASST CIT 16(2), MUMBAI vs. BSR AND CO. LLP, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 361/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Aug 2023AY 2012-13

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – 16(2) V. M/S. Bsr & Company Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb7357B (Appellant) (Respondent) V. M/S. Bsr & Company Llp Acit – 16(2) Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaafb9852F (Appellant) (Respondent) Acit – 16(2) V. M/S. Bsr & Co. Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb4734C (Appellant) (Respondent)

Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ACIT – 16(2) v. M/s. BSR and Company Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAIFB7357B (Appellant) (Respondent) v. M/s. BSR and Company LLP ACIT – 16(2) Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAAFB9852F (Appellant) (Respondent) ACIT…

ASST CIT 16(2), MUMBAI vs. BSR AND COMPANY, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 360/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Aug 2023AY 2012-13

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – 16(2) V. M/S. Bsr & Company Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb7357B (Appellant) (Respondent) V. M/S. Bsr & Company Llp Acit – 16(2) Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaafb9852F (Appellant) (Respondent) Acit – 16(2) V. M/S. Bsr & Co. Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb4734C (Appellant) (Respondent)

Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ACIT – 16(2) v. M/s. BSR and Company Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAIFB7357B (Appellant) (Respondent) v. M/s. BSR and Company LLP ACIT – 16(2) Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAAFB9852F (Appellant) (Respondent) ACIT…

ACIT 16(2), MUMBAI vs. BSR AND CO. LLP, MUMBAI

In the result, the appeal of the Revenue is dismissed

ITA 2549/MUM/2018[2013-14]Status: DisposedITAT Mumbai15 Jun 2022AY 2013-14
For Appellant: Sh. Suresh Kabra, CAFor Respondent: Sh. Jagdish Jangid, CIT-DR
Section 142(1)Section 40Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Dy. CIT-16(2), Room No. 469, 4th Floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. ...... Appellant Vs. M/s BSR and Co.LLP, Lodha Excelus, 1st Floor, Appollo Mills Compound, N.M. Joshi Marg, Mahalakahmi, Mumbai-400011 PAN: AAAFB9852F ..... Respondent Appellant by : Sh. Suresh Kabra, CA Respondent by : Sh. Jagdish Jangid, CIT-DR Date of hearing : 21/03/2022 Date of pronouncement : 15/06/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by the Revenue is directed against the o…

CADILA HEALTHCARE LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

ITA 213/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad17 Aug 2021AY 2013-14
Section 143(3)

…ITA Nos. 954/Ahd/17 and 213/Ahd/18 Assessment years: 2012-13 and 2013-14 Page 1 of 85 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] ITA Nos. 954/Ahd/2017 and 213/Ahd/2018 Assessment years: 2012-13 and 2013-14 Cadila Healthcare Limited …………….………Appellant Zydus Tower, Satellite Cross Road, Ahmedabad 380 015 [PAN: AAACC6253G] Vs. Deputy Commissioner of Income Tax Circle 1(1)(2), Ahmedabad ……………………Respondent Appearances by Mukesh Patel along with Prashant Maheshwari for the appellant Mohd Usman for the respondent Date…

CADILA HEALTHCARE LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

ITA 954/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad17 Aug 2021AY 2012-13
Section 143(3)

…ITA Nos. 954/Ahd/17 and 213/Ahd/18 Assessment years: 2012-13 and 2013-14 Page 1 of 85 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] ITA Nos. 954/Ahd/2017 and 213/Ahd/2018 Assessment years: 2012-13 and 2013-14 Cadila Healthcare Limited …………….………Appellant Zydus Tower, Satellite Cross Road, Ahmedabad 380 015 [PAN: AAACC6253G] Vs. Deputy Commissioner of Income Tax Circle 1(1)(2), Ahmedabad ……………………Respondent Appearances by Mukesh Patel along with Prashant Maheshwari for the appellant Mohd Usman for the respondent Date…

HUSSAINI FAKHRUDIN NALWALA,MUMBAI vs. ASST CIT 23(), MUMBAI

In the result the ground No

ITA 1611/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 May 2019AY 2012-13

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhshri Hussaini Fakhrudin Acit-23(1), 113, 1St Floor, Matrumandir, Nalwalla, 501, Sagar Fortune, Water Field Road, Bandra (W), Tardeo, Grant Road (W), Mumbai-400050. Mumbai-400050. Vs. Pan: Adipn6000G Appellant Respondent Appellant By : Shri Ratan Samal (Ar) Respondent By : Shri S. Usmani (Sr. Dr) Date Of Hearing : 01.05.2019 Date Of Pronouncement : 31.05.2019 Order Under Section 254(1)Of Income Tax Act Per Pawan Singh; 1. This Appeal By Assessee Under Section 253 Of Income-Tax Act (‘Act’) Is Directed Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-

For Appellant: Shri Ratan Samal (AR)For Respondent: Shri S. Usmani (Sr. DR)
Section 143(3)Section 195Section 253Section 254(1)Section 40Section 9(1)(vi)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER Shri Hussaini Fakhrudin ACIT-23(1), 113, 1st Floor, Matrumandir, Nalwalla, 501, Sagar Fortune, Water Field Road, Bandra (W), Tardeo, Grant Road (W), Mumbai-400050. Mumbai-400050. Vs. PAN: ADIPN6000G Appellant Respondent Appellant by : Shri Ratan Samal (AR) Respondent by : Shri S. Usmani (Sr. DR) Date of Hearing : 01.05.2019 Date of Pronouncement : 31.05.2019 ORDER UNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee under section 25…

THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1),, AHMEDABAD vs. INDO COLCHEM LTD.,, AHMEDABAD

In the result, revenue’s appeal is dismissed

ITA 840/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad08 May 2019AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri Kishan M. Mehta, A.RFor Respondent: Shri Ranjan Kumar Singh, Sr. D.R
Section 142(1)Section 143(2)Section 143(3)Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.840/Ahd/2017 (Assessment Year : 2012-13) Asst. Commissioner of Vs. Indo Colchem Ltd., Income Tax, 36/2, GIDC, Phase – 2, Circle – 2(1)(1), Vatva, Ahmedabad – 380 045. Ahmedabad. [PAN No. AAACI 4393 K] (Appellant) .. (Respondent) Appellant by : Shri Kishan M. Mehta, A.R. Respondent by : Shri Ranjan Kumar Singh, Sr. D.R. 12.02.2019 Date of Hearing Date of Pronouncement 08.05.2019 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the asse…

THE ACIT, CIRCLE-2(1)(1),, AHMEDABAD vs. INDO COLCHEM PVT. LTD.,, AHMEDABAD

In the result, the appeal is dismissed

ITA 1825/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad30 Apr 2019AY 2014-15
Section 143(3)Section 40

…ITA No. 1825/Ahd/2017 ACIT Vs. Indo Colchem Pvt Ltd Assessment Year : 2014-15 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar, VP and Ms. Madhumita Roy, JM] Assessment Year: 2014-15 Asstt. Commissioner of Income-tax .......…………...........Appellant Circle -2(1)(1), Ahmedabad Vs. Indo Colchem Pvt Ltd ............................Respondent 36-2, Phase-II, GIDC Estate, Vatva, Ahmedabad – 382 425 [PAN : AAACI 4393 K] Appearances by: Ranjan Kumar Singh, for the Appellant Kishor M Mehta, for the Respondent Date of concluding the hearing : 29.04.2019 Date of pronounc…

KARNAVATI ENGINEERING LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX (OSD) CIRCLE-4,, AHMEDABAD

In the result, the appeal is allowed in the terms indicated above

ITA 1400/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad15 Oct 2018AY 2010-11
Section 143(3)Section 40

…ITA No.1400/Ahd/2017 Assessment Year: 2010-11 Page 1 of 27 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD D BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Mahavir Prasad JM] ITA No.: 1400/Ahd/17 Assessment Year: 2010-11 Karnavati Engineering Ltd., ……………………..Appellant Cadila Corporate Campus, Sarkhej Dholka Road, Bhat, Ahmedabad. [PAN: AAACK 6047 Q] Vs Deputy Commissioner of Income Tax (OSD)-1, Circle – 4, Ahmedabad. ……………..…........Respondent Appearances by S N Soparkar for the appellant Keyur Patel for the respondent July 24th, 2018 Date of concluding the hearing : October 15th, 2018 Date of pronouncement :…

ABB FZ-LLC,BANGALORE vs. ITO, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 188/BANG/2016[2012-13]Status: DisposedITAT Bangalore28 Oct 2016AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Sampath Raghunathan, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-III (D.R)
Section 143(3)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ C ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T.(I.T) A. No.188/Bang/2016 (Assessment Year : 2012-13) M/s. ABB FZ-LLC, C/o ABB India Ltd., 21st Floor, World Trade Centre, Dr.Raj Kumar Road,, Malleswaram (West), Bangalore-560 055. …. Appellant. PAN AAICA 6462B Vs. Income Tax Officer (international Transactions), Ward 1(1), Bangalore. ….. Respondent. Appellant By : Shri Sampath Raghunathan, Advocate. Respondent By : Shri Sanjay Kumar, CIT-III (D.R) Date of Hearing : 17.10.2016. Date of Pronouncement : 28.10…