BASF India Ltd. v. DCIT(IT)

102 Taxmann.com 133Reported decision2019#11987 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2023.

Issues it is cited on

section 248section 195(1)section 195(2)section 197section 9(1)(vii)section 246fees for technical servicessection 195section 9(1)section 246anon-residentsection 24

Judgments citing BASF India Ltd. v. DCIT(IT)

Basf Catalysts India Private Limited, Kancheepuram vs. DCIT Corporate Circle 1(2), Chennai

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1249/CHNY/2018[2012-13]Status: DisposedITAT Chennai15 Mar 2023AY 2012-13

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 1248 & 1249/Chny/2018 िनधा"रण वष"/Assessment Years: 2011-12 & 2012-13 Basf Catalysts India Private Limited, The Deputy Commissioner Of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, Corporate Circle I(2), Kancheepuram District 603 002. Chennai. [Pan:Aaace2545B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 09.03.2023 घोषणा की तारीख /Date Of Pronouncement : 15.03.2023 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Chennai Dated 31.01.2018 Relevant To The Assessment Years 2011-12 & 2012-13. Since, Common Issues Have Been Raised In An Identical Fact, For The Sake Of Convenience; Both Appeals Were Heard Together & Are Being Disposed Of By This Consolidated Order. The Grounds Raised In The Assessment Year 2011-12 Are Extracted As Under:

For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(3)Section 195Section 40Section 9(1)(vii)

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 1248 & 1249/Chny/2018 िनधा"रण वष"/Assessment Years: 2011-12 & 2012-13 BASF Catalysts India Private Limited, The Deputy Commissioner of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, Corporate Circle I(2), Kancheepuram District 603 002. Chennai. [PAN:AAACE2545B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से…

Basf Catalysts India Private Limited, Kancheepuram vs. DCIT Corporate Circle 1(2), Chennai

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1248/CHNY/2018[2011-12]Status: DisposedITAT Chennai15 Mar 2023AY 2011-12

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 1248 & 1249/Chny/2018 िनधा"रण वष"/Assessment Years: 2011-12 & 2012-13 Basf Catalysts India Private Limited, The Deputy Commissioner Of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, Corporate Circle I(2), Kancheepuram District 603 002. Chennai. [Pan:Aaace2545B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 09.03.2023 घोषणा की तारीख /Date Of Pronouncement : 15.03.2023 आदेश /O R D E R Per V. Durga Rao: Both The Appeals Filed By The Assessee Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 1, Chennai Dated 31.01.2018 Relevant To The Assessment Years 2011-12 & 2012-13. Since, Common Issues Have Been Raised In An Identical Fact, For The Sake Of Convenience; Both Appeals Were Heard Together & Are Being Disposed Of By This Consolidated Order. The Grounds Raised In The Assessment Year 2011-12 Are Extracted As Under:

For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 143(3)Section 195Section 40Section 9(1)(vii)

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 1248 & 1249/Chny/2018 िनधा"रण वष"/Assessment Years: 2011-12 & 2012-13 BASF Catalysts India Private Limited, The Deputy Commissioner of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, Corporate Circle I(2), Kancheepuram District 603 002. Chennai. [PAN:AAACE2545B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से…

M/S. Basf Catalysts India Pvt. Ltd., Kanchipuram vs. DCIT, International Taxation-1(1), Chennai

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 721/CHNY/2020[2019-20 (April, 2018-September, 2018)]Status: DisposedITAT Chennai16 Nov 2022

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 720 & 721/Chny/2020 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20

For Appellant: Shri. J. Saravanan, Advocate for Shri. N.V. Balaji, AdvocateFor Respondent: Shri. AR V Sreenivasan, Addl. CIT
Section 195(2)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 720 & 721/Chny/2020 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/s. BASF Catalysts India Pvt. Ltd., Deputy Commissioner of P 8/1, Mahindra World City, v. Income Tax, Paranur, International Taxation 1(1), Kanchipuram – 603 002. Chennai. [PAN: AAACE-2545-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. J. Saravana…

M/S. Basf Catalysts India Pvt. Ltd., Kanchipuram vs. DCIT, International Taxation-1(1), Chennai

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 720/CHNY/2020[2018-19 (October, 2017 to March, 2018)]Status: DisposedITAT Chennai16 Nov 2022

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 720 & 721/Chny/2020 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20

For Appellant: Shri. J. Saravanan, Advocate for Shri. N.V. Balaji, AdvocateFor Respondent: Shri. AR V Sreenivasan, Addl. CIT
Section 195(2)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 720 & 721/Chny/2020 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/s. BASF Catalysts India Pvt. Ltd., Deputy Commissioner of P 8/1, Mahindra World City, v. Income Tax, Paranur, International Taxation 1(1), Kanchipuram – 603 002. Chennai. [PAN: AAACE-2545-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shri. J. Saravana…

Basf Catalysts India Private Limited, Kancheepuram vs. DCIT (International Taxation) 1(1), Chennai

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1691/CHNY/2017[2017-18]Status: DisposedITAT Chennai21 Oct 2022AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 Basf Catalysts India Private Limited, The Deputy Commissioner Of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [Pan:Aaace2545B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 12.10.2022 घोषणा की तारीख /Date Of Pronouncement : 21.10.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai In Ita No. 73/A-16/2014-15 Dated 29.01.2016 For The Period 31.12.2014 To 31.03.2015; Ita No. 18/Cit(A)-16/Fy 2014-15 Dated 22.08.2016 For The Period 20.02.2015 To 31.03.2015;

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 195Section 195(2)Section 197Section 246ASection 248

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 BASF Catalysts India Private Limited, The Deputy Commissioner of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [PAN:AAACE2545B] (अपीलाथ"/Appell…

Basf Catalysts India Private Limited, Kancheepuram vs. DCIT (International Taxation) 1(1), Chennai

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1690/CHNY/2017[2017-18]Status: DisposedITAT Chennai21 Oct 2022AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 Basf Catalysts India Private Limited, The Deputy Commissioner Of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [Pan:Aaace2545B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 12.10.2022 घोषणा की तारीख /Date Of Pronouncement : 21.10.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai In Ita No. 73/A-16/2014-15 Dated 29.01.2016 For The Period 31.12.2014 To 31.03.2015; Ita No. 18/Cit(A)-16/Fy 2014-15 Dated 22.08.2016 For The Period 20.02.2015 To 31.03.2015;

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 195Section 195(2)Section 197Section 246ASection 248

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 BASF Catalysts India Private Limited, The Deputy Commissioner of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [PAN:AAACE2545B] (अपीलाथ"/Appell…

Basf Catalysts India Pvt. Ltd., Kancheepuram vs. DCIT, Chennai

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 3122/CHNY/2016[2015-16]Status: DisposedITAT Chennai21 Oct 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 Basf Catalysts India Private Limited, The Deputy Commissioner Of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [Pan:Aaace2545B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 12.10.2022 घोषणा की तारीख /Date Of Pronouncement : 21.10.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai In Ita No. 73/A-16/2014-15 Dated 29.01.2016 For The Period 31.12.2014 To 31.03.2015; Ita No. 18/Cit(A)-16/Fy 2014-15 Dated 22.08.2016 For The Period 20.02.2015 To 31.03.2015;

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 195Section 195(2)Section 197Section 246ASection 248

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 BASF Catalysts India Private Limited, The Deputy Commissioner of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [PAN:AAACE2545B] (अपीलाथ"/Appell…

Basf Catalysts India Private Limited, Kancheepuram vs. DCIT, Chennai

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1187/CHNY/2016[2015-16]Status: DisposedITAT Chennai21 Oct 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 Basf Catalysts India Private Limited, The Deputy Commissioner Of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [Pan:Aaace2545B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 12.10.2022 घोषणा की तारीख /Date Of Pronouncement : 21.10.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai In Ita No. 73/A-16/2014-15 Dated 29.01.2016 For The Period 31.12.2014 To 31.03.2015; Ita No. 18/Cit(A)-16/Fy 2014-15 Dated 22.08.2016 For The Period 20.02.2015 To 31.03.2015;

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 195Section 195(2)Section 197Section 246ASection 248

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 BASF Catalysts India Private Limited, The Deputy Commissioner of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [PAN:AAACE2545B] (अपीलाथ"/Appell…