Capgemini Business Services (India) Ltd. v. ACIT

ACIT (IT) 3(1)(1), MUMBAI vs. JUNIPER NETWORKS INTERNATIONAL B.V., MUMBAI

Appeal of the revenue is dismissed

Bench: Shri Vikas Awasthy() & Ms. Padmavathy S. ()

…1 ITAs 1333, 1591 & 1592/Mum/2021 Juniper Networks International B.V. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”,MUMBAI BEFORE SHRI VIKAS AWASTHY(JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. Nos.1333,1591 & 1592 /Mum/2021 (Assessment years : 2013-14, 2015-16 & 2016-17) Assistant Commissioner of Income vs M/s Juniper Networks International Tax (IT)-3(1)(1), Mumbai B.V., C/o Dhruva Advisors LLP Room No.1634, 16th Floor, Air India 101 & 1102, One India Bulls Centre, Building, Nariman Point, Mumbai- Tower 3B, 841, Senapati Bapat Marg, 400 021 Elphinstone Road (W), Mumbai-400 013 PAN…

ACIT (IT) 3(1) (1) , MUMBAI vs. M/S. JUNIPER NETWORKS INT. B.V., MUMBAI

Appeal of the revenue is dismissed

Bench: Shri Vikas Awasthy() & Ms. Padmavathy S. ()

…1 ITAs 1333, 1591 & 1592/Mum/2021 Juniper Networks International B.V. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”,MUMBAI BEFORE SHRI VIKAS AWASTHY(JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. Nos.1333,1591 & 1592 /Mum/2021 (Assessment years : 2013-14, 2015-16 & 2016-17) Assistant Commissioner of Income vs M/s Juniper Networks International Tax (IT)-3(1)(1), Mumbai B.V., C/o Dhruva Advisors LLP Room No.1634, 16th Floor, Air India 101 & 1102, One India Bulls Centre, Building, Nariman Point, Mumbai- Tower 3B, 841, Senapati Bapat Marg, 400 021 Elphinstone Road (W), Mumbai-400 013 PAN…

ASSTT. CIT (IT)-3(1)(1), MUMBAI vs. M/S. JUNIPER NETWORKS INTERNATIONAL B.V, MUMBAI

Appeal of the revenue is dismissed

Bench: Shri Vikas Awasthy() & Ms. Padmavathy S. ()

…1 ITAs 1333, 1591 & 1592/Mum/2021 Juniper Networks International B.V. IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”,MUMBAI BEFORE SHRI VIKAS AWASTHY(JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. Nos.1333,1591 & 1592 /Mum/2021 (Assessment years : 2013-14, 2015-16 & 2016-17) Assistant Commissioner of Income vs M/s Juniper Networks International Tax (IT)-3(1)(1), Mumbai B.V., C/o Dhruva Advisors LLP Room No.1634, 16th Floor, Air India 101 & 1102, One India Bulls Centre, Building, Nariman Point, Mumbai- Tower 3B, 841, Senapati Bapat Marg, 400 021 Elphinstone Road (W), Mumbai-400 013 PAN…

DCIT CIRCLE 15(3)(2), MUMBAI vs. M/S SHIVAAMI CLOUND SERVICES PVT LTD., MUMBAI

In the result, the appeal filed by the revenue is hereby dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VP AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.2599/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2014-15) बिधम/ DCIT, Circle-15(3)(2) M/s. Shivaami Cloud Services Room No.451, 4th Floor, Pvt. Ltd. Vs. Aayakar Bhavan, M. K. C-11, St. Floor Aishwarya Road, Mumbai-400020. Society, Goshala Road, Mulund (W), Mumbai- 400080. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAUCS4444F (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri T. S. Khalsa (DR) Assessee by: Shri Himanshu Gandhi सुनवाई की तारीख / Date of Hearing: 20/04/2…

DDIT (IT)-2(1), MUMBAI vs. M/S. RELIANCE INFOCOMM LTD., MUMBAI

Bench: S/Sh. Rajendra & Ravish Sood

…आयकर अपीलीय अिधकरण, मुंबई “एल ” खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी राजे"", लेखा सद"य एवं रिवश सूद, "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील सं./I.T.A.s/837/Mum/2007; 3431/Mum/2008; 3432/Mum/2008;3433/Mum/2008;3434/Mum/2008;3435/Mum/2008; 3436/Mum/ 2008; 3437/Mum/2008; 3440/Mum/2008; 3441/Mum/ 2008; 3442/Mum/ 2008; 3443/ Mum/ 2008;3444/Mum/2008; 4245/Mum/2008;4247/Mum/2008;4249/Mum/2008;4250/Mum/2008;4251/Mum/2008;42 52/Mum/2008;4253/Mum/2008;4261/Mum/2008;4278/Mum/2008;4279/Mum/2008; 4284/Mum/ 2008; ;4285/Mum/2008; 4286/Mum/2008;4287/M…

THE DDIT (IT)-2(1), MUMBAI vs. M/S. RELIANCE COMMUNICATIOINS LTD. ( FORMERLY KNOWN AS M/S. RELIANCE INFOCOMM LTD), NAVI MUMBAI

Bench: S/Sh. Rajendra & Ravish Sood

…आयकर अपीलीय अिधकरण, मुंबई “एल ” खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी राजे"", लेखा सद"य एवं रिवश सूद, "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील सं./I.T.A.s/837/Mum/2007; 3431/Mum/2008; 3432/Mum/2008;3433/Mum/2008;3434/Mum/2008;3435/Mum/2008; 3436/Mum/ 2008; 3437/Mum/2008; 3440/Mum/2008; 3441/Mum/ 2008; 3442/Mum/ 2008; 3443/ Mum/ 2008;3444/Mum/2008; 4245/Mum/2008;4247/Mum/2008;4249/Mum/2008;4250/Mum/2008;4251/Mum/2008;42 52/Mum/2008;4253/Mum/2008;4261/Mum/2008;4278/Mum/2008;4279/Mum/2008; 4284/Mum/ 2008; ;4285/Mum/2008; 4286/Mum/2008;4287/M…

SHELL INFORMATION TECHNOLOGY INTERNATIONAL BV,MUMBAI vs. DCIT (IT) 4(1)(2), MUMBAI

In the result, both the appeals of assessee are allowed

Bench: Sri Mahavir Singh, Jm & Sri G. Manjunatha, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI G. MANJUNATHA, AM ITA No. 1203/Mum/2015 (A.Y. 2010-11) M/s Shell Information Deputy Director of Income Technology Internatinal BV, Tax C/o BSR & Co. LLP, (International Taxation)-2(1) 1st Floor, Lodha Excelus, Vs. Room No. 120, Scindia Apollo Mills Compound, N.M. House, Ballard Estate, N.M. Joshi Marg, Mahalaxmi Road, Mumbai-400 038 Mumbai-400 011 Appellant .. Respondent PAN No. AAICS9091A Assessee by : Niraj Sheth, AR Revenue by : Samuel Darse, DR Date of hearing: 16 -11-2017 Date of pronouncement : 16-11-2017 O R D…

SHELL INFORMATION TECHNOLOGY INTERNATIONAL BV,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

In the result, both the appeals of assessee are allowed

Bench: Sri Mahavir Singh, Jm & Sri G. Manjunatha, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI G. MANJUNATHA, AM ITA No. 1203/Mum/2015 (A.Y. 2010-11) M/s Shell Information Deputy Director of Income Technology Internatinal BV, Tax C/o BSR & Co. LLP, (International Taxation)-2(1) 1st Floor, Lodha Excelus, Vs. Room No. 120, Scindia Apollo Mills Compound, N.M. House, Ballard Estate, N.M. Joshi Marg, Mahalaxmi Road, Mumbai-400 038 Mumbai-400 011 Appellant .. Respondent PAN No. AAICS9091A Assessee by : Niraj Sheth, AR Revenue by : Samuel Darse, DR Date of hearing: 16 -11-2017 Date of pronouncement : 16-11-2017 O R D…

BHARAT BIJLEE LTD, MUMBAI vs. ASST DIT (IT) 3(2), MUMBAI

Bench: S/Shri Rajendra, A.M. & Sandeep Gosain,J.M. आयकर अपील सं आयकर अपील सं././././Ita No. 5326-5329/Mum/2014, आयकर अपील सं आयकर अपील सं िनधा" िनधा"रण वष" िनधा" िनधा" रण वष" रण वष" /Assessment Year: Not Applicable रण वष" Bharat Bijlee Ltd. Asstt. Director Income Tax-(Intl. 6Th Floor Eectric Mansion, Taxation)-3(2) Appasaheb Marathe Marg, Prabhadevi Vs. 1St Floor, Room No.132, Scindia House Mumbai-400 025. N.M. Marg, Ballard Pier Mumbai-400 038. Pan: Aaacb 2900 K (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Rajguru M.V. Assessee By: S/Shri Ronak Doshi/Hardik Nirmal सुनवाई क" तारीख / Date Of Hearing: 20/09/2017 घोषणा क" तारीख / Date Of Pronouncement: 03.11.2017 आयकर आयकर अिधिनयम आयकर आयकर अिधिनयम अिधिनयम,1961 क" अिधिनयम क" क" धारा क" धारा धारा 254(1)के अ"तग"त आदेश धारा के अ"तग"त आदेश के अ"तग"त आदेश के अ"तग"त आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य लेखा सद"य,राजे"" के अनुसार लेखा सद"य लेखा सद"य राजे"" के अनुसार राजे"" के अनुसार /Per Rajendra,Am: राजे"" के अनुसार Challenging The Orders,Dated 21/2/2014 Of The Cit(A)-10,Mumbai,The Assessee Has Filed The Above Mentioned Appeals.As The Issue Involved In These Appeals Is Identical,So, We Are Adjudi -Cating Them Together.Assessee, A Public Limited Company, Is Engaged In Manufacturing Of Electric Motors,Transformers, Gearless Machines For Elevators & Marketing Of Drives & Maintenance Products.

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “एल मुंबई एल एल” ” ” ” खंडपीठ एल खंडपीठ खंडपीठ खंडपीठ IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI सव"ी राजे"", लेखा सद"य एवं संदीप गोसांई ,"याियक सद"य Before S/Shri Rajendra, A.M. and Sandeep Gosain,J.M. आयकर अपील सं आयकर अपील सं././././ITA No. 5326-5329/Mum/2014, आयकर अपील सं आयकर अपील सं िनधा" िनधा"रण वष" िनधा" िनधा" रण वष" रण वष" /Assessment Year: Not applicable रण वष" Bharat Bijlee Ltd. Asstt. Director Income tax-(Intl. 6th Floor Eectric Mansion, Taxation)-3(2) Appasaheb Marathe Marg, Prabhadevi Vs. 1st Fl…

ALLCATEL US INTERNATIONAL MARKETING INC. ( NOW KNOWN AS ALCATEL LUCENT USA INC.),MUMBAI vs. DDIT (IT) 1(1), MUMBAI

The appeal of the AO stands dismissed

…आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ एल एल” खंडपीठ खंडपीठ आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई एल एल खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“L”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी, "याियक "याियक सद "य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी "याियक "याियक सद सद"य सद "य "य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./7299/Mum/2010, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2005-06 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष…

M/S. I 2 TECHNOLOGIES (NETHERLAND) B.V.,MUMBAI vs. ADIT RG. - 3(1), MUMBAI

In the result, appeal filed by assessee for AYs 2002-03, 2004-05 are allowed and the appeal filed by Revenue against deletion of penalty levied u/s 271(1)(c) is dismissed

Bench: Shri Jason P. Boaz & Shri Pawan Singh

…ITA No(s). 2410/M/2007, 6449/M/2008 & 1718/M/2008 i2 Technologies( Netherland)BV IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “L”, MUMBAI BEFORE SHRI JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.6449 /Mum/2008 (Assessment Year- 2004-05) M/s i 2 Technologies ACIT (International Taxation) - (Netherland) BV, 3 (1), 143-B&C,S.D.F. –V, Mumbai Vs. SEEPZ, Andheri East Mumbai-400096 PAN:AACI0320B (Appellant) (Respondent) ITA No.1718 /Mum/2007 (Assessment Year- 2002-03) ACIT(International Taxation) -3 M/s i 2 Technologies (1), (Netherland) BV, Mumbai 143-B&C,S.D.F. –V, Vs. SEEPZ, Andheri…

ADDL CIT 2(3), MUMBAI vs. M/S. TATA CONSULTANCY SERVICES LTD., MUMBAI

Bench: Shri C.N. Prasad () & Shri Ashwani Taneja ()

…ficer [2010] 3 taxman.com 757 (Ahmedabad ITAT) 9. Lastly, it was submitted by the Ld. Sr. Counsel that in case two views are possible, then the view in favour of the assessee should be followed in view of following judgements:- Reliance Industries Ltd [2016] 69 Taxmann.com 311 (Mumbai ITAT)( dt. May 18, 2016) Capgemini Business Services (India) Ltd [2016] 68 Taxmann.com 36 (Mumbai ITAT) (dt. February 29,2016) CIT vs. Vegetable Products (88 ITR 192)(SC) Mysore Minerals vs. CIT (239 ITR 775 (SC) UOI vs. Onkar S. Kanwar (258 ITR 761)(SC) Pradip J Mehta vs CIT (300 ITR 231)(SC) Mahindra & Mahindra vs DCIT (58 TTJ 56…

SHELL INFORMATION TECHNOLOGY INTERNATIONAL BV,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

In the result, the Revenue’s appeals for A

Bench: Shri Amit Shukla, Jm& Shri Ashwani Taneja, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri Amit Shukla, JM& Shri Ashwani Taneja, AM ITA No.5051/Mum/2009 for Assessment Year: 2006-07 ITA No.3818/Mum/2011 for Assessment Year: 2007-08 The DDIT (IT) 2(1), Shell Information Technology Mumbai International BV Vs. C/o. S R Batliboi & Co., 18th Floor, Express Tower, Nariman Point, Mumbai- 400 021 PAN AAICS9091A (Appellant) Respondent) & ITA No.729/Mum/2012 for Assessment Year: 2008-09 Shell Information Technology The DDIT (IT) 2(1), International BV, Mumbai Vs. Mumbai – 400 021 (Appellant) Respondent) For the Revenue : Shri Jas…

DDIT (IT) 2(1), MUMBAI vs. SHELL INFORMATION TECHNOLOGY INTERNATIONAL BV, MUMBAI

In the result, the Revenue’s appeals for A

Bench: Shri Amit Shukla, Jm& Shri Ashwani Taneja, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri Amit Shukla, JM& Shri Ashwani Taneja, AM ITA No.5051/Mum/2009 for Assessment Year: 2006-07 ITA No.3818/Mum/2011 for Assessment Year: 2007-08 The DDIT (IT) 2(1), Shell Information Technology Mumbai International BV Vs. C/o. S R Batliboi & Co., 18th Floor, Express Tower, Nariman Point, Mumbai- 400 021 PAN AAICS9091A (Appellant) Respondent) & ITA No.729/Mum/2012 for Assessment Year: 2008-09 Shell Information Technology The DDIT (IT) 2(1), International BV, Mumbai Vs. Mumbai – 400 021 (Appellant) Respondent) For the Revenue : Shri Jas…

DDIT (IT)-2(1), MUMBAI vs. SHELL INFORMATION TECHNOLOGY INTERNATIONAL BV, MUMBAI

In the result, the Revenue’s appeals for A

Bench: Shri Amit Shukla, Jm& Shri Ashwani Taneja, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri Amit Shukla, JM& Shri Ashwani Taneja, AM ITA No.5051/Mum/2009 for Assessment Year: 2006-07 ITA No.3818/Mum/2011 for Assessment Year: 2007-08 The DDIT (IT) 2(1), Shell Information Technology Mumbai International BV Vs. C/o. S R Batliboi & Co., 18th Floor, Express Tower, Nariman Point, Mumbai- 400 021 PAN AAICS9091A (Appellant) Respondent) & ITA No.729/Mum/2012 for Assessment Year: 2008-09 Shell Information Technology The DDIT (IT) 2(1), International BV, Mumbai Vs. Mumbai – 400 021 (Appellant) Respondent) For the Revenue : Shri Jas…