Cabot India Ltd. v. Dy. CIT

17 Taxmann.com 70High Court2012#15470 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 1961Section 143(3)Section 144C(13)Section 234BSection 271(1)(c)Section 9(1)(vii)Section 143(3) of Income Tax ActSection 144C(13) of Income Tax Act

Issues it is cited on

section 209(1)section 9(1)(vii)fees for technical servicesinterest under section 234bfurnishing inaccurate particulars of incomesection 9(1)furnishing inaccurate particularsconcealment of incomesection 234bnon-residentsection 20final assessment order

Judgments citing Cabot India Ltd. v. Dy. CIT

BOMBARDIER TRANSPORTATION GMMH,NEW DELHI vs. ADDLDIRECOOOTOR OF INOMCE-TAX (INTERNATIONAL TAXATION),RANGE-1,, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 4547/DEL/2017[2009-10]Status: DisposedITAT Delhi07 Jan 2026AY 2009-10

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.5732/धिल्ली/2011(नि.व. 2008-09) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India Ltd., 3Rd Floor, B-Wing, Somdutt Chambers-I, Bhikaji Cama Place, New Delhi ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4547/धिल्ली/2017(नि.व. 2009-10) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India P. Ltd., Asset No. 2, 3Rd Floor, Novotel- Pullman Commercial Tower, Aero City, Delhi International Airport, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4511/धिल्ली/2017(नि.व. 2009-10) Deputy Commissioner Of Income Tax, (International Taxation), R. No. 409, E-2 Block, 4Th Floor, Civic Centre, Near Minto Road, ...... अपीलार्थी/Appellant New Delhi बिाम Vs. Bombardier Transportation Gmbh, C/Co Asa & Associates, K S House 118, Shahpur Jat, New Delhi 110049 ..... प्रनिवादी/Respondent Pan: Aadcb-4031-C

For Appellant: S/Shri Deepak Chopra, Anmol Anand &For Respondent: Ms. Ekta Jain CIT-DR &
Section 143(3)Section 234BSection 271(1)(c)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “डी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री नवीन चंद्र, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.5732/धिल्ली/2011(नि.व. 2008-09) Bombardier Transportation GmbH, C/o M/s. Bombardier Transportation India Ltd., 3rd Floor, B-Wing, Somdutt Chambers-I, Bhikaji Cama Place, New Delhi ...... अपीलार्थी/Appellant PAN: AADCB-4031-C बिाम Vs. Assistant Director of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4547/धिल्ली/2017(नि.व. 200…

DCIT, CIRCLE- 1(1)(2), INTL. TAXATION, NEW DELHI vs. BOMBARDIER TRANSPORTATION GMBH, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 4511/DEL/2017[2009-10]Status: DisposedITAT Delhi07 Jan 2026AY 2009-10

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.5732/धिल्ली/2011(नि.व. 2008-09) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India Ltd., 3Rd Floor, B-Wing, Somdutt Chambers-I, Bhikaji Cama Place, New Delhi ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4547/धिल्ली/2017(नि.व. 2009-10) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India P. Ltd., Asset No. 2, 3Rd Floor, Novotel- Pullman Commercial Tower, Aero City, Delhi International Airport, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4511/धिल्ली/2017(नि.व. 2009-10) Deputy Commissioner Of Income Tax, (International Taxation), R. No. 409, E-2 Block, 4Th Floor, Civic Centre, Near Minto Road, ...... अपीलार्थी/Appellant New Delhi बिाम Vs. Bombardier Transportation Gmbh, C/Co Asa & Associates, K S House 118, Shahpur Jat, New Delhi 110049 ..... प्रनिवादी/Respondent Pan: Aadcb-4031-C

For Appellant: S/Shri Deepak Chopra, Anmol Anand &For Respondent: Ms. Ekta Jain CIT-DR &
Section 143(3)Section 234BSection 271(1)(c)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “डी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री नवीन चंद्र, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.5732/धिल्ली/2011(नि.व. 2008-09) Bombardier Transportation GmbH, C/o M/s. Bombardier Transportation India Ltd., 3rd Floor, B-Wing, Somdutt Chambers-I, Bhikaji Cama Place, New Delhi ...... अपीलार्थी/Appellant PAN: AADCB-4031-C बिाम Vs. Assistant Director of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4547/धिल्ली/2017(नि.व. 200…

BOMBARDIER TRANSPORTATION GMBH,NEW DELHI vs. ADIT, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 5732/DEL/2011[2008-09]Status: DisposedITAT Delhi07 Jan 2026AY 2008-09
Section 143(3)Section 234BSection 271(1)(c)

…2 ITA No 5732/Del/2011 (AY 2008-09) ITA Nos.4547 & 4511/Del/2017 (AY 2009-10) अपीलार्थी द्वारा / Appellant by प्रतिवादीद्वारा /Respondent by S/Shri Deepak Chopra, Anmol Anand & Ms. Priya Tandon Advocates Ms. Ekta Jain CIT-DR & Shri Om Prakash, Sr. DR सुनवाई की तिथि / Date of hearing : 10/10/2025 घोषणा की तिथि / Date of pronouncement : 07/01/2026 आदेश/ORDER PER VIKAS AWASTHY, JM: The appeal of the assessee for AY 2008-09 and cross appeals for AY 2009-10 are taken up together as the issues raised in appeals for the impugned assessment years germinate from same set of facts. For the sake convivence, the appeals are…

CLSA INDIA LTD,MUMBAI vs. ADDL CIT, MUMBAI

In the result, appeal is partly allowed

ITA 8431/MUM/2010[2006-07]Status: DisposedITAT Mumbai14 Dec 2020AY 2006-07

Bench: Shri Pramod Kumar & Shri Saktijit Dey

For Appellant: Shri Porus Kaka a/wFor Respondent: Shri Anand Mohan
Section 143(3)Section 144C(13)Section 194JSection 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA no.8431/Mum./2010 (Assessment Year : 2006–07) CLSA India Ltd. 8/F, Dalamal House ……………. Appellant Nariman Point, Mumbai 400 021 PAN – AAACC2262K v/s Addl. Commissioner of Income Tax ……………. Respondent Transfer Pricing–I(2), Mumbai Assessee by : Shri Porus Kaka a/w Shri Divesh Chawla Revenue by : Shri Anand Mohan Date of Hearing – 03.12.2020 Date of Order – 14.12.2020 O R D E R PER SAKTIJIT DEY. J.M. Captioned appeal has been filed by the assessee challenging the assessm…

M/S. PODDAR PIGMENTS LTD.,NEW DELHI vs. ACIT, NEW DELHI

The appeal of the assessee is allowed

ITA 5259/DEL/2016[2013-14]Status: DisposedITAT Delhi14 Jun 2019AY 2013-14

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Surender Pal, Senior DR
Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE HON’BLE VICE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.5259/Del./2016 (ASSESSMENT YEAR : 2013-14) M/s. Poddar Pigments Ltd., vs. ACIT, Circle 20 (1), A – 283, Ground Floor, New Delhi. Okhla Industrial Area, Phase – I, New Delhi – 110 020. (PAN : AAACP1125E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri P.C. Parwal, CA REVENUE BY : Shri Surender Pal, Senior DR Date of Hearing : 12.06.2019 Date of Order : 14.06.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Poddar Pigments Ltd. (hereinafter r…

ADIT, DEHRADUN vs. M/S. FUGRO GEOTEAM AS, DEHRADUN

In the result the appeal of the Revenue is dismissed and the cross

ITA 5928/DEL/2013[2010-11]Status: DisposedITAT Delhi20 Nov 2015AY 2010-11

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: S/Shri Amit Arora & Suraj Nangia, CAsFor Respondent: Shri Anuj Arora, CIT DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’: NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.5928/Del./2013 (ASSESSMENT YEAR : 2010-11) ADIT, International Taxation, vs. M/s. Fugro Geoteam AS, Dehradun. C/o M/s. Nangia & Co., CAs 75/7, Rajpur Road, Dehradun – 248 001. (PAN : AADFC8178) CO No.194/Del/2014 (in ITA No.5928/Del./2013) (ASSESSMENT YEAR : 2010-11) M/s. Fugro Geoteam AS, vs. ADIT, International Taxation, C/o M/s. Nangia & Co., CAs Dehradun. Suite 4A, Plaza M – 6, Jasola, New Delhi-110 025. (PAN : AADFC8178) (APPELLANT) (RESPONDENT) ASSE…