Bovis Lend Lease (I) (P.) Ltd. v. ITO

36 SOT 166Income Tax Appellate Tribunal2010#15701 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2021 to 2023.

Issues it is cited on

section 192(1)section 40a(i)section 4(1)section 193multiple year datacaptive service providersection 92c(2)disallowance under section 40(a)(ia)section 197section 194jworking capital adjustmentsection 194h

Judgments citing Bovis Lend Lease (I) (P.) Ltd. v. ITO

Joint Commissioner of Income Tax (OSD) (It)-3(2)(1), Mumbai vs. M/S Mckinsey & Company Singapore Pte Limited, Mumbai

ITA 2123/MUM/2023[2012-13]Status: DisposedITAT Mumbai28 Sept 2023AY 2012-13

Bench: Shri Aby T. Varkey & Shri Gagan Goyal

For Appellant: Shri Anil Sant, Ld. DRFor Respondent: Shri Divesh Chawala, Ld. AR
Section 144CSection 250Section 92C

…m 94) (Delhi ITAT), ABB Inc v DDIT (59 Taxmann.com 159) (Bangalore ITAT), Redcore (India) (P.) Ltd. v Income-tax Officer (107 taxmann.com 317) (Bangalore ITAT), ACIT v Viceroy Hotels Ltd (60 DTR 1) (Hyderabad ITAT), Bovis Lend Lease (India) (P.) Ltd. vs. ITO [36 SOT 166) (Bangalore ITAT), Deputy Commissioner of Income- tax, International Taxation, Baroda v. Bombardier, Transportation India (P.) Ltd. (162 ITD 586) (Ahmadabad ITAT), NAQ Quality Systems…

M/S Herbalife International India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore

ITA 3168/BANG/2018[2015-16]Status: DisposedITAT Bangalore09 Feb 2022AY 2015-16

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

…was no accrual of liability nor was there any statutory liability that existed. 37. The next decision on which the learned counsel for the Assessee placed reliance was the decision of ITAT Bangalore in the case of Bovis Lend Lease (I) (P.) Ltd. v. ITO [2010] 36 SOT 166. The facts of the case were that the Assessee engaged a non-resident for rendering management services. The Assessee credited the sum payable to non- resident to an Outstanding Expenses Account. As per the agreement with the non-resident had to submit a statement of service charges along with invoice and 30 days from receipt of invoice the Assesse…

Assistant Commissioner of Income Tax, Circle-3(1)(2), Bengaluru vs. M/S Herbal Life International India Pvt Ltd, Bengaluru

ITA 2587/BANG/2017[2013-14]Status: DisposedITAT Bangalore09 Feb 2022AY 2013-14

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

…was no accrual of liability nor was there any statutory liability that existed. 37. The next decision on which the learned counsel for the Assessee placed reliance was the decision of ITAT Bangalore in the case of Bovis Lend Lease (I) (P.) Ltd. v. ITO [2010] 36 SOT 166. The facts of the case were that the Assessee engaged a non-resident for rendering management services. The Assessee credited the sum payable to non- resident to an Outstanding Expenses Account. As per the agreement with the non-resident had to submit a statement of service charges along with invoice and 30 days from receipt of invoice the Assesse…

M/S Herbalife International India Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore

ITA 2220/BANG/2017[2014-15]Status: DisposedITAT Bangalore09 Feb 2022AY 2014-15

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

…was no accrual of liability nor was there any statutory liability that existed. 37. The next decision on which the learned counsel for the Assessee placed reliance was the decision of ITAT Bangalore in the case of Bovis Lend Lease (I) (P.) Ltd. v. ITO [2010] 36 SOT 166. The facts of the case were that the Assessee engaged a non-resident for rendering management services. The Assessee credited the sum payable to non- resident to an Outstanding Expenses Account. As per the agreement with the non-resident had to submit a statement of service charges along with invoice and 30 days from receipt of invoice the Assesse…

M/S Herbalife International India Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-3(1)(2), Bangalore

ITA 2219/BANG/2017[2013-14]Status: DisposedITAT Bangalore09 Feb 2022AY 2013-14

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

…was no accrual of liability nor was there any statutory liability that existed. 37. The next decision on which the learned counsel for the Assessee placed reliance was the decision of ITAT Bangalore in the case of Bovis Lend Lease (I) (P.) Ltd. v. ITO [2010] 36 SOT 166. The facts of the case were that the Assessee engaged a non-resident for rendering management services. The Assessee credited the sum payable to non- resident to an Outstanding Expenses Account. As per the agreement with the non-resident had to submit a statement of service charges along with invoice and 30 days from receipt of invoice the Assesse…

M/S. Bain & Company India Pvt. Ltd., Gurgaon vs. ITO (TDS) (International Taxation), New Delhi

ITA 2845/DEL/2016[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi10 Nov 2021
For Appellant: Shri Himanshu Sinha &For Respondent: Shri Umesh Takiyar, Sr. DR

…e following decisions:- 11 i) CIT v. De Beers India Minerals (P.) Ltd. [ (2012) 21 taxmann.com 214 (Kar.)]; ii) ICICI Bank Ltd. v. DCIT [2008] 20 SOT 453 (MUM.); iii) Raymond Ltd. [2003] 86 ITD 791 (Mum.); iv) Bovis Lend Lease (India) (P.) Ltd. v. ITO [2010] 36 SOT 166 (Bang.); v) Intertek Testing Services India (P) Ltd., In re [2008] 175 Taxman 375 (AAR - New Delhi); vi) Akamai Technologies Inc., In re [2018 93 taxmann.com 471 (AAR- Delhi)]; vii) Jet Lite (India) Ltd. v. CIT [2015 63 taxmann.com 62 (Del)]; viii) US Technology Resources (P.) Ltd. v. CIT [2018 97 taxmann.com 642 (Ker)]; ix) DIT (Int. Taxation) v.…

Bovis Lend Lease (I) (P.) Ltd. v. ITO (36 SOT 166) — Cited in 6 Judgments | BharatTax