Bio Rad Laboratories Inc. v. ACIT, International Taxation

149 Taxmann.com 342Reported decision2023#22643 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 1961 Section 143(3) of the Income Tax Act Section 144C(13) of the Income Tax Act Section 144C(5) of the Income Tax Act Section 1961: Section 143(3)Section 1961: Section 144C(13)Section 1961: Section 144C(5)Section 1961: Section 270A

Issues it is cited on

make available condition make available clause fees for technical services dispute resolution panel draft assessment order transfer person company section 143(3)india business interest

Judgments citing Bio Rad Laboratories Inc. v. ACIT, International Taxation

Keller Asiapacific Limited, Singapore vs. The Assistant Commissioner of Income Tax, Circle International Taxation

In the result, appeal of the assessee is partly allowed in the terms

ITA 3540/DEL/2023[2021-22]Status: DisposedITAT Delhi26 Aug 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.3540/दिल्ली/2023 (नि.व. 2021-22)

For Appellant: Shri Ashik Shah, CAFor Respondent: Ms. Anjula Jain, CIT-DR

Section 143(3)

…आयकर अपीलीय अधिकरण दिल्ली पीठ "डी", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री नवीन चंद्र, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.3540/दिल्ली/2023 (नि.व. 2021-22) ITA No.3540/DEL/2023 (A.Y.2021-22) Keller Asia Pacific Ltd., 18 Boon Lay Way, No. 4, Tradehub 21, Singapore, 609966 PAN: AAGCK5505R .... अपीलार्थी/Appellant बनाम Vs. Assistant Commissioner of Income-Tax, Circle International Taxation-2(1)(2) Civic Centre, New Delhi 110002 प्रतिवादी/Respondent अपीलार्थी द्वारा / Appel…

Invesco Uk Limited, Uk vs. ACIT, Circle Int.Tax. 2(1)(1), New Delhi

The appeals of the assessee are allowed

ITA 785/DEL/2023[2020-21]Status: DisposedITAT Delhi23 Jul 2024AY 2020-21

Bench: Sh. G.S. Pannu & Sh. Anubhav Sharma

Section 143(3)Section 144C(5)Section 270ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. G.S. PANNU, VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.784 & 785/Del/2023 Assessment Year: 2020-21 Invesco Holding Company Vs. ACIT (US) Inc. C/o Invesco (India Circle Intl. Tax. 2 (1)(1) Private Limited), 15, Floor, New Delhi Block-6, North Tower, Divyasree Orion SEZ Raidurgam, Serilingampally Hyderabad, Hyderabad Telangana, 500032 PAN No.AAECI9027N (APPELLANT) (RESPONDENT) Appellant by Sh. Deepak Chopra, Advocate Sh. Ankul Goyal, Advocate Sh. Adwitya Grover, Advocate Respondent by Sh. Vizay B. Vasanta, CIT DR Date o…

Invesco Holding Company (Us) Inc., Usa vs. ACIT, Circle Int. Tax. 2(1)(1), New Delhi

The appeals of the assessee are allowed

ITA 784/DEL/2023[2020-21]Status: DisposedITAT Delhi23 Jul 2024AY 2020-21

Bench: Sh. G.S. Pannu & Sh. Anubhav Sharma

Section 143(3)Section 144C(5)Section 270ASection 274