Beers UK Ltd. v. DDIT

53 SOT 319Income Tax Appellate Tribunal2012#21045 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 358,221 Indian tax judgments — from 2016 to 2016.

Judgments citing Beers UK Ltd. v. DDIT

Verizon Communications Singapore Pte Ltd., Chennai vs. ITO, Chennai

In the result, appeals of the assessee are treated as partly allowed whereas Cross objections are dismissed

ITA 1722/CHNY/2011[2008-2009]Status: DisposedITAT Chennai30 Nov 2016AY 2008-2009

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. N. Venkatraman, AdvocateFor Respondent: Shri. G.M. Doss, IRS,CIT
Section 234ASection 234BSection 260ASection 9(1)

…aged Power Inc. (2015) 373 ITR 65 and that of Hon’ble Uttaranchal High Court in the case of DIT vs. Maersk Co. Ltd 334 ITR 79. Ld. Authorised Representative also relied on the decision of the Co-ordinate Bench in the case of De Beers UK Ltd vs. DDIT (2012) 53 SOT 319. 3. Per contra, ld. Departmental Representative submitted that levy of interest u/s.234B of the Act was mandatory in nature. 4 We have considered the rival contentions and perused the orders of the authorities below. Jurisdictional High Court had upheld the order of the Tribunal affirming the view taken by the ld. Assessing Officer that payment…

M/S Verizon Communications Singapore Pte. Ltd., Chennai vs. ITO, Chennai

In the result, appeals of the assessee are treated as partly allowed whereas Cross objections are dismissed

ITA 1507/CHNY/2010[2007-08]Status: DisposedITAT Chennai30 Nov 2016AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. N. Venkatraman, AdvocateFor Respondent: Shri. G.M. Doss, IRS,CIT
Section 234ASection 234BSection 260ASection 9(1)

…aged Power Inc. (2015) 373 ITR 65 and that of Hon’ble Uttaranchal High Court in the case of DIT vs. Maersk Co. Ltd 334 ITR 79. Ld. Authorised Representative also relied on the decision of the Co-ordinate Bench in the case of De Beers UK Ltd vs. DDIT (2012) 53 SOT 319. 3. Per contra, ld. Departmental Representative submitted that levy of interest u/s.234B of the Act was mandatory in nature. 4 We have considered the rival contentions and perused the orders of the authorities below. Jurisdictional High Court had upheld the order of the Tribunal affirming the view taken by the ld. Assessing Officer that payment…

M/S Verizon Communications Singapore Pvt. Ltd.(Formerly Mci Worldcom Asia Pvt. Ltd.), Chennai vs. ITO, Chennai

In the result, appeals of the assessee are treated as partly allowed whereas Cross objections are dismissed

ITA 164/CHNY/2007[2003-04]Status: DisposedITAT Chennai30 Nov 2016AY 2003-04

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. N. Venkatraman, AdvocateFor Respondent: Shri. G.M. Doss, IRS,CIT
Section 234ASection 234BSection 260ASection 9(1)

…aged Power Inc. (2015) 373 ITR 65 and that of Hon’ble Uttaranchal High Court in the case of DIT vs. Maersk Co. Ltd 334 ITR 79. Ld. Authorised Representative also relied on the decision of the Co-ordinate Bench in the case of De Beers UK Ltd vs. DDIT (2012) 53 SOT 319. 3. Per contra, ld. Departmental Representative submitted that levy of interest u/s.234B of the Act was mandatory in nature. 4 We have considered the rival contentions and perused the orders of the authorities below. Jurisdictional High Court had upheld the order of the Tribunal affirming the view taken by the ld. Assessing Officer that payment…

M/S Verizon Communications Singapore Pvt. Ltd.(Formerly Mci Worldcom Asia Pvt. Ltd.), Chennai vs. ITO, Chennai

In the result, appeals of the assessee are treated as partly allowed whereas Cross objections are dismissed

ITA 1311/CHNY/2006[2002-03]Status: DisposedITAT Chennai30 Nov 2016AY 2002-03

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. N. Venkatraman, AdvocateFor Respondent: Shri. G.M. Doss, IRS,CIT
Section 234ASection 234BSection 260ASection 9(1)

…aged Power Inc. (2015) 373 ITR 65 and that of Hon’ble Uttaranchal High Court in the case of DIT vs. Maersk Co. Ltd 334 ITR 79. Ld. Authorised Representative also relied on the decision of the Co-ordinate Bench in the case of De Beers UK Ltd vs. DDIT (2012) 53 SOT 319. 3. Per contra, ld. Departmental Representative submitted that levy of interest u/s.234B of the Act was mandatory in nature. 4 We have considered the rival contentions and perused the orders of the authorities below. Jurisdictional High Court had upheld the order of the Tribunal affirming the view taken by the ld. Assessing Officer that payment…

Beers UK Ltd. v. DDIT (53 SOT 319) — Cited in 4 Judgments | BharatTax