Celltick Mobile Media (India) (P.) Ltd. v. DCIT

188 ITD 883Income Tax Appellate Tribunal#23281 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2022 to 2023.

Issues it is cited on

section 195(1)section 115ja enduring benefit section 40(a)(i)tax treaty permanent establishment section 195 section 201(1)section 115j section 40(a)revenue expenditure capital expenditure

Judgments citing Celltick Mobile Media (India) (P.) Ltd. v. DCIT

Standard Chartered Bank, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, the appeal filed by the assessee is partly allowed and appeal filed by the Revenue is dismissed

ITA 4867/MUM/2017[2001-02]Status: DisposedITAT Mumbai13 Nov 2023AY 2001-02

Bench: Shri Vikas Awasthy & Shri Gagan Goyalstandard Chartered Bank Taxation Department, 23-25, M. G. Road, 3Rd Floor, Fort, Mumbai-400 001 Pan: Aabcs4681D ..... Appellant Vs. Ddit (Intl. Tax)-2(1) Scindia House, Ballard Estate, N. M. Marg, Mumbai-400 038 ..... Respondent

For Appellant: Shri Madhur Agarwal, Ld. ARFor Respondent: Shri Anil Sant, Ld. DR

Section 14ASection 250Section 40

…t by the decision of the Co-ordinate bench of the Tribunal in the Appellant’s own case for the assessment year 1999-2000, wherein the Tribunal followed the decision of Hon’ble Mumbai ITAT in the case of Celltick Mobile Media (India) (P.) Ltd., vs. DCIT[2021] (188 ITD 883) (Copy of the decision is enclosed in the Bank’s appeal legal paperbook at page no.80), wherein it was held that the amendment in the provision of section 40(a)(i) of the Act, which states that no disallowance u/s. 40(a)(i) is warranted in the hands of payer of income where payee has already discharged the tax liability on the said income, is ret…

Standard Chartered Bank, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, ground raised by the revenue is dismissed

ITA 3458/MUM/2009[2000-01]Status: DisposedITAT Mumbai13 Nov 2023AY 2000-01

For Appellant: Shri Madhur Agarwal, Ld. ARFor Respondent: Shri Anil Sant, Ld. DR

Section 14ASection 250Section 40Section 44C

…t by the decision of the Co-ordinate bench of the Tribunal in the Appellant’s own case for the assessment year 1999-2000, wherein the Tribunal followed the decision of Hon’ble Mumbai ITAT in the case of Celltick Mobile Media (India) (P.) Ltd., vs. DCIT[2021] (188 ITD 883) (Copy of the decision is enclosed in the Bank’s appeal legal paperbook at page no.49), wherein it was held that the amendment in the provision of section 40(a)(i) of the Act, which states that no disallowance u/s. 40(a)(i) of the Act is warranted in the hands of payer of income where payee has already discharged the tax liability on the said inc…

M/S. Standard Chartered Bank, Mumbai vs. The DIT (I.T), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 3345/MUM/2004[1999-2000]Status: DisposedITAT Mumbai17 Oct 2022AY 1999-2000

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blestandard Chartered Bank V. The Director Of Income-Tax (It) 3Rd Floor, Tax Department 1St Floor, Scindia House 23-25, M.G. Road, Fort N.M. Road Ballard Pier Mumbai - 400001 Mumbai - 400038 Pan: Aabcs4681D (Appellant) (Respondent) Assessee Represented By : Shri P.J. Pardiwala & Shri Fenil Bhatt Department Represented By : Shri. Soumendu Kumar Dash

Section 143(3)Section 263Section 37

…ction 201(1) of the Act stands satisfied. Further, the Assessee submitted that second proviso to section 40(a)(i) of the Act has been held to be retrospective by the co-ordinate Benches of the Tribunal in the case of Celltick Mobile Media (1) P. Ltd. v. DCIT (188 ITD 883) (Mum. Trib) (copy enclosed) and Tirummathi Kannammal Education Trust v. ITO, IT (140 taxmann.com 76) (Chen. Trib.) (copy enclosed). 26. The Assessee further submits that in the context of identical provision contained in second proviso to section 40(a)(ia) of the Act, the Hon'ble Jurisdictional High Court in the case of Pr. CIT vs. Perfect Circ…