Bangkok Glass Industry Co. Ltd. v. ACIT

34 Taxmann.com 77High Court2013#3228 most cited

What is Bangkok Glass Industry Co. Ltd. v. ACIT authority for?

Fees paid for technical services can be taxed as business income if there is no material to show that the payment is unrelated to the assessee's business.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

Bangkok Glass Industry Co Ltd v ACIT · fees for technical services · business income · DTAA · unrelated to business

Also reported as

257 CTR 326

Sections most often in play

Section 9(1)(vii)Section 143(3)Section 144C(13)Section 234BSection 40(a)(i)Section 195Section 234ASection 270A

Issues it is cited on

section 206asection 206aasection 9(1)(vii)permanent establishmentmake available clauseroyalty incomesection 9(1)section 195(2)section 195(1)section 40(a)(i)fees for technical servicescomputer software

Judgments citing Bangkok Glass Industry Co. Ltd. v. ACIT

ACIT Circle-2(2)(1), International Taxation, New Delhi vs. Michelin Roh Co. Ltd., Thailand

In the result, both the appeals of the Revenue are dismissed

ITA 1746/DEL/2023[2017-18]Status: DisposedITAT Delhi19 Dec 2023AY 2017-18

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Nikhil Tiwari, CAFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial member ITA No. 1746/Del/2023 : Asstt. Year: 2017-18 ITA No. 1747/Del/2023 : Asstt. Year: 2018-19 ACIT, Vs Michelin ROH Co. Ltd., Circle-2(2)(1), No. 33/4, Rama 9 Road, Huay International Taxation, Kwang, Bangkok, Kuay Kwang, New Delhi-110001 Sub-Deistrict, Thailand-999999 (APPELLANT) (RESPONDENT) PAN No. AAICM8662R Assessee by : Sh. Nikhil Tiwari, CA Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 18.12.2023 Date of Pronouncement: 19.12.2023 ORDER Per Dr. B. R. R. Kumar,…

DCIT, Circle-4(2), New Delhi vs. Campus Eai India Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 355/DEL/2021[2017-18]Status: DisposedITAT Delhi20 Oct 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 143(2)Section 143(3)Section 40

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2017-18 DCIT, Circle-4(2), Vs. Campus Eai India Pvt. Ltd. New Delhi. E-2A, Neb Sarai, Neb Valley, Sainik Farm, Khanpur, South Delhi, New Delhi – 110 062 PAN AACCC5852H (Appellant) (Respondent) Assessee by: Shri Ajay Wadhwa, Advocate Ms. Ragini Handa, CA Department by: Shri Sanjay Kumar, Sr. DR Date of Hearing: 04.08.2023 Date of 20.10.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM 1. The appeal by the Revenue is directed against the order dated 15.09.20…

Ge Precision Healthcare Llc, Karnataka vs. ACIT Circle International Tax 1(3)(1), New Delhi

In the result, appeal is allowed, as indicated above

ITA 404/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Aug 2023AY 2020-21

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2020-21

Section 115ASection 143(3)Section 144C(13)Section 4Section 56Section 56(1)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, VICE PRESIDENT Assessment Year: 2020-21 GE Precision Healthcare LLC, Vs. Assistant Commissioner of C/o- Wipro GE Healthcare Income Tax, Private Ltd., No. 4, Kadugodi Circle- International Tax - Industrial Area Whitefield, 1(3)(1), Bangalore, New Delhi Karnataka PAN :AAHCG6915E (Appellant) (Respondent) Assessee by Sh. Ravi Sharma, Adv. Sh. Anubhav Rastogi, CA Department by Sh. Vizay B. Vasanta, CIT(DR) Date of hearing 16.05.2023 Date of pronouncement 14.08.2023 ORDER This is an appeal by th…

Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore vs. M/S Infosys Limited, Bangalore

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 809/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R
Section 11Section 14ASection 194JSection 234BSection 40Section 80J

…did not have a permanent establishment in India is an admitted fact and therefore, the same is not taxable in India. He relied on following decisions in support: decision of Hon’ble Madras High Court in Bangkok Glass Industry Co Ltd v ACIT reported in (2013) 257 CTR 326; Decision of Hon’ble Mumbai Tribunal in Channel Guide India Ltd v ACIT reported in (2012) TaxCorp (INTL) 50, Decision of coordinate bench of this Tribunal in case of JCIT v WiFi Networks P Ltd ITA Nos. 189 & 190/Bang/2012 and CO Nos. 60 & 61/Bang/2012 decision dated 8.3.2013, Decision of coordinate bench of this Tribunal in case of Exotic Fruits…

M/S Infosys Ltd, Bangalor E vs. The Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 735/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R
Section 11Section 14ASection 194JSection 234BSection 40Section 80J

…did not have a permanent establishment in India is an admitted fact and therefore, the same is not taxable in India. He relied on following decisions in support: decision of Hon’ble Madras High Court in Bangkok Glass Industry Co Ltd v ACIT reported in (2013) 257 CTR 326; Decision of Hon’ble Mumbai Tribunal in Channel Guide India Ltd v ACIT reported in (2012) TaxCorp (INTL) 50, Decision of coordinate bench of this Tribunal in case of JCIT v WiFi Networks P Ltd ITA Nos. 189 & 190/Bang/2012 and CO Nos. 60 & 61/Bang/2012 decision dated 8.3.2013, Decision of coordinate bench of this Tribunal in case of Exotic Fruits…

M/S Infosys Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee stands partly allowed

ITA 718/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Nov 2022AY 2012-13

Bench: Shri Chandra Poojaria & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Infosys Ltd., The Assistant Electronic City, Commissioner It(Tp)A No. Hosur Road, Of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), Pan: Bangalore. Aaaci4798L : Shri Padamchand Khincha, Assessee By Ca : Shri K.V. Arvind & Shri Dilip, Revenue By Standing Counsels For Dept. Date Of Hearing : 15-09-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Final Assessment Order Dated 28/02/2017 Passed By The Ld.Acit, Circle – 3(1)(1), Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon’Ble Drp To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. Grounds On Denial Of Deduction Claimed Under Section 10Aa In Respect Of 4 Sez Units Viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 & Pune Unit 1 2. The Learned Assessing Officer Has Erred In Denying Deduction Claimed Under Section 10Aa In The Return Of Income Totally Amounting To Rs. 2227,82,65,630 In Respect

Section 10ASection 14ASection 2Section 2(24)Section 40

…did not have a permanent establishment in India is an admitted fact and therefore, the same is not taxable in India. He relied on following decisions in support: decision of Hon’ble Madras High Court in Bangkok Glass Industry Co Ltd v ACIT reported in (2013) 257 CTR 326; Decision of Hon’ble Mumbai Tribunal in Channel Guide India Ltd v ACIT reported in (2012) TaxCorp (INTL) 50, Decision of coordinate bench of this Tribunal in case of JCIT v WiFi Networks P Ltd ITA Nos. 189 & 190/Bang/2012 and CO Nos. 60 & 61/Bang/2012 decision dated 8.3.2013, Decision of coordinate bench of this Tribunal in case of Exotic Fruits…

DCIT, Circle-2(2)(1), New Delhi vs. Michelin Roh Co. Ltd., Gurgaon

In the result, the Revenue’s appeal is dismissed

ITA 8010/DEL/2019[2016-17]Status: DisposedITAT Delhi27 May 2022AY 2016-17
For Appellant: NoneFor Respondent: Shri Sanjay Kumar, Senior DR

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.8010/Del./2019 (ASSESSMENT YEAR : 2016-17) DCIT, Circle 2(2)(1), vs. Michelin ROH Co. Ltd., New Delhi. SRBC & Associated LLP, Gold View Corporate Tower-B, Sector – 42, Sector Road, Gurgaon – 122 002 (Haryana). (PAN : AAICM8662R) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Sanjay Kumar, Senior DR Date of Hearing : 24.05.2022 Date of Order : 27.05.2022 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal is by the Revenue against the order…

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…

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…

Abb Industries Fze, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 2101/BANG/2016[2013-14]Status: DisposedITAT Bangalore28 Feb 2019AY 2013-14

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleit(It)A No.2101/Bang/2016 (Assessment Year: 2013-14) M/S. Abb Industries Fze, C/O Abb India Ltd., 21St Floor, World Trade Centre, Dr. Rajkumar Road, Malleswaram(West), Bengaluru-560 055. … Appellant Pan:Aajca 9766 H Vs. Deputy Commissioner Of Income-Tax (International Taxation), Circle 1(1), Bengaluru. … Respondent Appellant By : Shri Sampath Raghunathan, Advocate. Respondent By : Shri Pradeep Kumar, Cit(Dr) Date Of Hearing : 20/02/2019 Date Of Pronouncement : 28/02/2019 O R D E R Per Pavan Kumar Gadale, Jm : The Assessee Has Filed The Appeal Against The Order Of The Deputy Commissioner Of Income-Tax (International Taxation), Circle 1(1), Bengaluru, Passed U/S 143(3) R.W.S. 144C(5) Of The Income-Tax Act,1961 ['The Act' For Short] In Pursuance Of The Directions Of The Dispute Resolution Panel (Drp) Dated 28/09/2016. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Sampath Raghunathan, AdvocateFor Respondent: Shri Pradeep Kumar, CIT(DR)
Section 143(2)Section 143(3)Section 271Section 271(1)(c)Section 9(1)(vii)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(IT)A No.2101/Bang/2016 (Assessment year: 2013-14) M/s. ABB Industries FZE, C/o ABB India Ltd., 21st floor, World Trade Centre, Dr. Rajkumar Road, Malleswaram(West), Bengaluru-560 055. … Appellant PAN:AAJCA 9766 H Vs. Deputy Commissioner of Income-tax (International Taxation), Circle 1(1), Bengaluru. … Respondent Appellant by : Shri Sampath Raghunathan, Advocate. Respondent by : Shri Pradeep Kumar, CIT(DR) Date of hearing : 20/02/2019 Date of pronouncement : 28/02/…

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 :…

JCIT(OSD), Circle - 8, Kolkata vs. M/S. Oberoi Hotels Pvt. Ltd., Kolkata

In the result, assessee’s appeals in ITA Nos

ITA 233/KOL/2012[2007-08]Status: DisposedITAT Kolkata15 Oct 2015AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri R. N. Bajoria, Sr. Advocate &For Respondent: Shri Debasish Roy, JCIT, Sr. DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri Mahavir Singh, JM & Shri M. Balaganesh, AM] I.T.A No.230/Kol/2012 Assessment Year: 2007-08 Oberoi Hotels Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACO3408K) Circle-8, Kolkata. (Appellant) (Respondent) & I.T.A No.233/Kol/2012 Assessment Year: 2007-08 Joint Commissioner of Income-tax(OSD),Vs. Oberoi Hotels Pvt. Ltd. Circle-8, Kolkata. (Appellant) (Respondent) & I.T.A No.1030/Kol/2012 Assessment Year: 2008-09 Oberoi Hotels Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACO3408K) Circle-8, Kolkata. (Appellant) (Respond…

Oberoi Hotels Private Limited, Kolkata vs. DCIT, Circle - 8, Kolkata

In the result, assessee’s appeals in ITA Nos

ITA 230/KOL/2012[2007-08]Status: DisposedITAT Kolkata15 Oct 2015AY 2007-08

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri R. N. Bajoria, Sr. Advocate &For Respondent: Shri Debasish Roy, JCIT, Sr. DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri Mahavir Singh, JM & Shri M. Balaganesh, AM] I.T.A No.230/Kol/2012 Assessment Year: 2007-08 Oberoi Hotels Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACO3408K) Circle-8, Kolkata. (Appellant) (Respondent) & I.T.A No.233/Kol/2012 Assessment Year: 2007-08 Joint Commissioner of Income-tax(OSD),Vs. Oberoi Hotels Pvt. Ltd. Circle-8, Kolkata. (Appellant) (Respondent) & I.T.A No.1030/Kol/2012 Assessment Year: 2008-09 Oberoi Hotels Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACO3408K) Circle-8, Kolkata. (Appellant) (Respond…

DCIT, Circle -8, Kolkata vs. M/S. Oberoi Hotels Pvt. Ltd., Kolkata

In the result, assessee’s appeals in ITA Nos

ITA 1041/KOL/2012[2008-2009]Status: DisposedITAT Kolkata15 Oct 2015AY 2008-2009

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri R. N. Bajoria, Sr. Advocate &For Respondent: Shri Debasish Roy, JCIT, Sr. DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri Mahavir Singh, JM & Shri M. Balaganesh, AM] I.T.A No.230/Kol/2012 Assessment Year: 2007-08 Oberoi Hotels Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACO3408K) Circle-8, Kolkata. (Appellant) (Respondent) & I.T.A No.233/Kol/2012 Assessment Year: 2007-08 Joint Commissioner of Income-tax(OSD),Vs. Oberoi Hotels Pvt. Ltd. Circle-8, Kolkata. (Appellant) (Respondent) & I.T.A No.1030/Kol/2012 Assessment Year: 2008-09 Oberoi Hotels Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACO3408K) Circle-8, Kolkata. (Appellant) (Respond…

Oberoi Hotels Private Limited, Kolkata vs. DCIT, Circle -8, Kolkata

In the result, assessee’s appeals in ITA Nos

ITA 1030/KOL/2012[2008-2009]Status: DisposedITAT Kolkata15 Oct 2015AY 2008-2009

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri R. N. Bajoria, Sr. Advocate &For Respondent: Shri Debasish Roy, JCIT, Sr. DR
Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri Mahavir Singh, JM & Shri M. Balaganesh, AM] I.T.A No.230/Kol/2012 Assessment Year: 2007-08 Oberoi Hotels Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACO3408K) Circle-8, Kolkata. (Appellant) (Respondent) & I.T.A No.233/Kol/2012 Assessment Year: 2007-08 Joint Commissioner of Income-tax(OSD),Vs. Oberoi Hotels Pvt. Ltd. Circle-8, Kolkata. (Appellant) (Respondent) & I.T.A No.1030/Kol/2012 Assessment Year: 2008-09 Oberoi Hotels Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACO3408K) Circle-8, Kolkata. (Appellant) (Respond…