Bharat Sanchar Nigam Ltd. v. UOI (AIR 2006 SC 1383); Rackspace US Inc v. DCIT (International Taxation)

113 Taxmann.com 382Income Tax Appellate Tribunal2020#10110 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 133(6)Section 143(3)Section 144C(13)Section 195Section 270ASection 9(1)(vii)

Judgments citing Bharat Sanchar Nigam Ltd. v. UOI (AIR 2006 SC 1383); Rackspace US Inc v. DCIT (International Taxation)

BLACKLINE SYSTEMS, INC.,CALIFORNIA, UNITED STATES vs. ACIT, CIRCLE 1(1)(2), INTERNATIONAL TAXATION, NEW DELHI, DELHI

In the result, the appeal of the assessee is allowed

ITA 3798/DEL/2023[2021-22]Status: DisposedITAT Delhi26 Jun 2024AY 2021-22

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)

…0IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Anubhav Sharma, Judicial Member ITA No. 3798/Del/2023 : Asstt. Year: 2021-22 BlackLine Systems Inc., Vs ACIT, 21300 Victory Bivd, 12 FL, Circle-1(1)(2), Woodland Hills, California 91367, International Tax, United States New Delhi (APPELLANT) (RESPONDENT) PAN No. AAHCB4520C Assessee by : Sh. Nageshwar Rao, Adv. Sh. Anshika, Adv. Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 04.04.2024 Date of Pronouncement: 26.06.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal ha…

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…

M/S. ARIBA INC.,GURGAON vs. ADIT, NEW DELHI

In the result, all these appeals filed by the assessee stand partly

ITA 1470/DEL/2015[2011-12]Status: DisposedITAT Delhi17 Oct 2022AY 2011-12
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

M/S. ARIBA INC.,GURGAON vs. ADIT, NEW DELHI

In the result, all these appeals filed by the assessee stand partly

ITA 1469/DEL/2015[2010-11]Status: DisposedITAT Delhi17 Oct 2022AY 2010-11
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

ARIBA INC.,NEW DELHI vs. ADIT, NEW DELHI

In the result, all these appeals filed by the assessee stand partly

ITA 1538/DEL/2013[2009-10]Status: DisposedITAT Delhi17 Oct 2022AY 2009-10
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

ARIBA INC.,NEW DELHI vs. ADIT, NEW DELHI

In the result, all these appeals filed by the assessee stand partly

ITA 3923/DEL/2012[2008-09]Status: DisposedITAT Delhi17 Oct 2022AY 2008-09
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

ARIBA INC.,NEW DELHI vs. ADIT, NEW DELHI

In the result, all these appeals filed by the assessee stand partly

ITA 6090/DEL/2010[2007-08]Status: DisposedITAT Delhi17 Oct 2022AY 2007-08
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

ARIBA INC,NEW DELHI vs. ADIT (INTL TAXATION), NEW DELHI

In the result, all these appeals filed by the assessee stand partly

ITA 4584/DEL/2010[2006-07]Status: DisposedITAT Delhi17 Oct 2022AY 2006-07
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

ARIBA INC,NEW DELHI vs. ADIT (INTL TAXATION), NEW DELHI

In the result, all these appeals filed by the assessee stand partly

ITA 4583/DEL/2010[2005-06]Status: DisposedITAT Delhi17 Oct 2022AY 2005-06
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

ARIBA INC,NEW DELHI vs. ADIT (INTL TAXATION), NEW DELHI

In the result, all these appeals filed by the assessee stand partly

ITA 4582/DEL/2010[2004-05]Status: DisposedITAT Delhi17 Oct 2022AY 2004-05
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

Bharat Sanchar Nigam Ltd. v. UOI (AIR 2006 SC 1383); Rackspace US Inc v. DCIT (International Taxation) (113 Taxmann.com 382) — Cited in 10 Judgments | BharatTax