Bharat Forge Limited v. ADIT

154 TTJ 649Income Tax Appellate Tribunal2013#13481 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 363,135 Indian tax judgments — from 2015 to 2019.

Judgments citing Bharat Forge Limited v. ADIT

Deputy Commssioner of Income-Tax, Pune vs. Kumar Kondiba Shingare, Pune

In the result, all the five appeals of the Revenue dismissed

ITA 394/PUN/2015[2006-07]Status: DisposedITAT Pune30 Aug 2019AY 2006-07
For Appellant: Shri Kishor PhadkeFor Respondent: Shri N. Ashok Babu
Section 40Section 9Section 9(1)(vii)

…ere is some involvement or participation of the assessee's personnel while technical services are performed by the overseas party. Further, crucial distinction is also made between routine services and technical services, etc. - Bharat Forge Limited V. ADIT - 154 TTJ 649 (Pune-Trib) (Flag No A-22 of legal compilation)- As per Para 13 and 13.1 thereto, it has been held that any material testing charges paid are not the same as technical consultancy services u/s 9(l)(vii), since, no any human intervention existed in the "provision" of the testing processes. Diamond Services International P Ltd Vs. Union of India -…

Deputy Commssioner of Income-Tax, Pune vs. Kumar Kondiba Shingare, Pune

In the result, all the five appeals of the Revenue dismissed

ITA 393/PUN/2015[2005-06]Status: DisposedITAT Pune30 Aug 2019AY 2005-06
For Appellant: Shri Kishor PhadkeFor Respondent: Shri N. Ashok Babu
Section 40Section 9Section 9(1)(vii)

…ere is some involvement or participation of the assessee's personnel while technical services are performed by the overseas party. Further, crucial distinction is also made between routine services and technical services, etc. - Bharat Forge Limited V. ADIT - 154 TTJ 649 (Pune-Trib) (Flag No A-22 of legal compilation)- As per Para 13 and 13.1 thereto, it has been held that any material testing charges paid are not the same as technical consultancy services u/s 9(l)(vii), since, no any human intervention existed in the "provision" of the testing processes. Diamond Services International P Ltd Vs. Union of India -…

Deputy Commssioner of Income-Tax, Pune vs. Kumar Kondiba Shingare, Pune

In the result, all the five appeals of the Revenue dismissed

ITA 392/PUN/2015[2004-05]Status: DisposedITAT Pune30 Aug 2019AY 2004-05
For Appellant: Shri Kishor PhadkeFor Respondent: Shri N. Ashok Babu
Section 40Section 9Section 9(1)(vii)

…ere is some involvement or participation of the assessee's personnel while technical services are performed by the overseas party. Further, crucial distinction is also made between routine services and technical services, etc. - Bharat Forge Limited V. ADIT - 154 TTJ 649 (Pune-Trib) (Flag No A-22 of legal compilation)- As per Para 13 and 13.1 thereto, it has been held that any material testing charges paid are not the same as technical consultancy services u/s 9(l)(vii), since, no any human intervention existed in the "provision" of the testing processes. Diamond Services International P Ltd Vs. Union of India -…

Deputy Commssioner of Income-Tax, Pune vs. Kumar Kondiba Shingare, Pune

In the result, all the five appeals of the Revenue dismissed

ITA 391/PUN/2015[2003-04]Status: DisposedITAT Pune30 Aug 2019AY 2003-04
For Appellant: Shri Kishor PhadkeFor Respondent: Shri N. Ashok Babu
Section 40Section 9Section 9(1)(vii)

…ere is some involvement or participation of the assessee's personnel while technical services are performed by the overseas party. Further, crucial distinction is also made between routine services and technical services, etc. - Bharat Forge Limited V. ADIT - 154 TTJ 649 (Pune-Trib) (Flag No A-22 of legal compilation)- As per Para 13 and 13.1 thereto, it has been held that any material testing charges paid are not the same as technical consultancy services u/s 9(l)(vii), since, no any human intervention existed in the "provision" of the testing processes. Diamond Services International P Ltd Vs. Union of India -…

Deputy Commissioner of Income-Tax vs. Kumar Kondiba Shingare, Pune

In the result, all the five appeals of the Revenue dismissed

ITA 182/PUN/2015[2007-08]Status: DisposedITAT Pune30 Aug 2019AY 2007-08
For Appellant: Shri Kishor PhadkeFor Respondent: Shri N. Ashok Babu
Section 40Section 9Section 9(1)(vii)

…ere is some involvement or participation of the assessee's personnel while technical services are performed by the overseas party. Further, crucial distinction is also made between routine services and technical services, etc. - Bharat Forge Limited V. ADIT - 154 TTJ 649 (Pune-Trib) (Flag No A-22 of legal compilation)- As per Para 13 and 13.1 thereto, it has been held that any material testing charges paid are not the same as technical consultancy services u/s 9(l)(vii), since, no any human intervention existed in the "provision" of the testing processes. Diamond Services International P Ltd Vs. Union of India -…

ITO (TDS) 3(4), Mumbai vs. Unichem Laboratories Ltd, Mumbai

In the result, the Revenue’s appeal in ITA No

ITA 4592/MUM/2014[2009-10]Status: DisposedITAT Mumbai29 Jan 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4592/Mum/2014 ("नधा"रण वष" / Assessment Year: 2009-10) & आयकर अपील सं./I.T.A. No.4593/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11) Ito (Tds) 3(4),10Th Floor, Unichem Laboratories Ltd., Room No. 1011, Unichem Bhawan, S.V.Road, बनाम/ Smt. K.G.M. Ayurvedic Hospital 8, Prabhat Estate, Bulidng, Charni Road, Jogeshwari (West), V. Mumbai – 400 002. Mumbai – 400 102. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacu0551B (अपीलाथ" /Appellant) (""यथ" / Respondent) :

For Appellant: Shri Airiju Jai Karan(DR)
Section 133ASection 194HSection 194JSection 201Section 201(1)

…pective as the said Section is amended w.e.f. 1-7-2012 and the instant appeal is for assessment year 2009-10. The ld. Counsel of the assessee company relied upon the decision of Pune Tribunal in the case of Bharat Forge Limited v. Addl. CIT reported in (2013) 154 TTJ 649(Pune) whereby Pune Tribunal held as under: “8. We have considered the rival arguments made by both the sides, perused the orders of the AO and the CIT(A) and the paper book filed on behalf of the assessee. We have also considered the various decisions relied on by the learned counsel for the assessee. The only dispute in this ground is regarding…

Next Media Works Ltd (Formerly Knwon Midday Multimedia Ltd), Mumbai vs. DCIT 5(2), Mumbai

ITA 2738/MUM/2013[2009-10]Status: DisposedITAT Mumbai30 Oct 2015AY 2009-10
For Appellant: Shri Yogesh TharFor Respondent: Shri M. Rajan
Section 115Section 14Section 14ASection 14A(3)Section 254(1)

…आयकर अपीलीय अिधकरण, ‘बी’ खंडपीठ मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI “B” BENCH सव"ी राजे", लेखा सद" एवं श""जीत डे, "ाियक सद" Before S/Sh. Rajendra,Accountant Member & Saktijit Dey,Judicial Member आयकर अपील सं/.ITA No.2738/Mum/2013,िनधा"रण वष"/Assessment Year-2009-10 M/s. Next Media Works Ltd. The DCIT-5(2) (Formerly known as Midday Room No.571 Multimedia Ltd.) Vs Aayakar Bhavan, M.K. Marg C.O. Inquilab Offset Printers Ltd. New Marine Lines 156, D.J. Dadajee Road, Mumbai-400 020. Behind Everest Building, Tardeo Mumbai-400 020. PAN: AAACM 7512 L (अपीलाथ" /Appellant) (""थ" / Respondent) िनधा"रती ओर से/As…

Bharat Forge Limited v. ADIT (154 TTJ 649) — Cited in 7 Judgments | BharatTax