What is Chander Mohan Lall v. ACIT authority for?

Payments made by a resident Indian to foreign attorneys for services rendered outside India are not taxable in India as fees for technical services (FTS) if the income of the foreign attorneys is outside India.

How many judgments cite Chander Mohan Lall v. ACIT?

22 judgments on BharatTax cite Chander Mohan Lall v. ACIT (134 Taxmann.com 292), spanning 2023 to 2024.

Which sections of the Income Tax Act does Chander Mohan Lall v. ACIT come up under?

It is most often cited in judgments turning on Section 234A, Section 234B, Section 9(1)(vii), Section 9(1)(vii)(b), Section 144C(13), Section 147.

Chander Mohan Lall v. ACIT (134 Taxmann.com 292)

HCL TECHNOLOGIES MEXICO S DE RL DE CV,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, all the three appeals of the assessee are

ITA 2303/DEL/2024[2017-18]Status: DisposedITAT Delhi28 Nov 2024AY 2017-18

Bench: Ms Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Neeraj Jain, AdvFor Respondent: Ms. Surbhi Sharma, CIT-DR

Section 144C(13)Section 147Section 148Section 148ASection 149Section 149(1)(b)Section 151ASection 153(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2301/DEL/2024[A.Y 2014-15] ITA No. 2302/DEL/2024[A.Y 2016-17] ITA No. 2303/DEL/2024[A.Y 2017-18] HCL Technologies Limited Vs. The Dy. C.I.T Mexico S DE RL DE CV Circle - 2(1)(1), C/o HCL Technologies Ltd, International Taxation 806, Siddharth, 96, Nehru Place New Delhi New Delhi-110 019 PAN : AAFCH 7530 N (Applicant) (Respondent) Assessee By : Shri Neeraj Jain, Adv Shri Arpit Goel, CA Department By : Ms. Surbhi Sharma, CIT-DR Date of Hearing : 13.11.…

HCL TECHNOLOGIES MEXICO S DE RL DE CV,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, all the three appeals of the assessee are

ITA 2302/DEL/2024[2016-17]Status: DisposedITAT Delhi28 Nov 2024AY 2016-17

Bench: Ms Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Neeraj Jain, AdvFor Respondent: Ms. Surbhi Sharma, CIT-DR

Section 144C(13)Section 147Section 148Section 148ASection 149Section 149(1)(b)Section 151ASection 153(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2301/DEL/2024[A.Y 2014-15] ITA No. 2302/DEL/2024[A.Y 2016-17] ITA No. 2303/DEL/2024[A.Y 2017-18] HCL Technologies Limited Vs. The Dy. C.I.T Mexico S DE RL DE CV Circle - 2(1)(1), C/o HCL Technologies Ltd, International Taxation 806, Siddharth, 96, Nehru Place New Delhi New Delhi-110 019 PAN : AAFCH 7530 N (Applicant) (Respondent) Assessee By : Shri Neeraj Jain, Adv Shri Arpit Goel, CA Department By : Ms. Surbhi Sharma, CIT-DR Date of Hearing : 13.11.…

HCL TECHNOLOGIES MEXICO S DE RL DE CV,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, all the three appeals of the assessee are

ITA 2301/DEL/2024[2014-15]Status: DisposedITAT Delhi28 Nov 2024AY 2014-15

Bench: Ms Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Neeraj Jain, AdvFor Respondent: Ms. Surbhi Sharma, CIT-DR

Section 144C(13)Section 147Section 148Section 148ASection 149Section 149(1)(b)Section 151ASection 153(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE MS MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2301/DEL/2024[A.Y 2014-15] ITA No. 2302/DEL/2024[A.Y 2016-17] ITA No. 2303/DEL/2024[A.Y 2017-18] HCL Technologies Limited Vs. The Dy. C.I.T Mexico S DE RL DE CV Circle - 2(1)(1), C/o HCL Technologies Ltd, International Taxation 806, Siddharth, 96, Nehru Place New Delhi New Delhi-110 019 PAN : AAFCH 7530 N (Applicant) (Respondent) Assessee By : Shri Neeraj Jain, Adv Shri Arpit Goel, CA Department By : Ms. Surbhi Sharma, CIT-DR Date of Hearing : 13.11.…

HCL TECHNOLOGIES NORWAY AS ,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, similar grounds of appeal, in all the captioned

ITA 2300/DEL/2024[2015-16]Status: DisposedITAT Delhi30 Oct 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR

Section 144C(13)Section 147Section 148Section 148ASection 149(1)(b)Section 153(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2299/DEL/2024[A.Y 2016-17] HCL Australia Services PTY Ltd Vs. The Dy. C.I.T C/o HCL Technologies Ltd, International Taxation 806, Siddharth, 96, Nehru Place 2(1)(1), New Delhi New Delhi-110 019 PAN - AAFCH 0704 C ITA No. 2298/DEL/2024[A.Y 2017-18] HCL Singapore [P] Ltd Vs. The Dy. C.I.T [Successor to Axon Solutions International Taxation Singapore Pvt Ltd 2(1)(1), New Delhi C/o HCL Technologies Ltd, 806, Siddharth, 96, Nehru Place New Delhi-110 019 P…

HCL AUSTRALIA SERVICES PTY LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, similar grounds of appeal, in all the captioned

ITA 2299/DEL/2024[2016-17]Status: DisposedITAT Delhi30 Oct 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR

Section 144C(13)Section 147Section 148Section 148ASection 149(1)(b)Section 153(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2299/DEL/2024[A.Y 2016-17] HCL Australia Services PTY Ltd Vs. The Dy. C.I.T C/o HCL Technologies Ltd, International Taxation 806, Siddharth, 96, Nehru Place 2(1)(1), New Delhi New Delhi-110 019 PAN - AAFCH 0704 C ITA No. 2298/DEL/2024[A.Y 2017-18] HCL Singapore [P] Ltd Vs. The Dy. C.I.T [Successor to Axon Solutions International Taxation Singapore Pvt Ltd 2(1)(1), New Delhi C/o HCL Technologies Ltd, 806, Siddharth, 96, Nehru Place New Delhi-110 019 P…

HCL SINGAPORE PTE. LTD (SUCCESSOR TO AXON SOLUTIONS SINGAPORE PTE LIMITED),DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, similar grounds of appeal, in all the captioned

ITA 2298/DEL/2024[2017-18]Status: DisposedITAT Delhi30 Oct 2024AY 2017-18

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR

Section 144C(13)Section 147Section 148Section 148ASection 149(1)(b)Section 153(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2299/DEL/2024[A.Y 2016-17] HCL Australia Services PTY Ltd Vs. The Dy. C.I.T C/o HCL Technologies Ltd, International Taxation 806, Siddharth, 96, Nehru Place 2(1)(1), New Delhi New Delhi-110 019 PAN - AAFCH 0704 C ITA No. 2298/DEL/2024[A.Y 2017-18] HCL Singapore [P] Ltd Vs. The Dy. C.I.T [Successor to Axon Solutions International Taxation Singapore Pvt Ltd 2(1)(1), New Delhi C/o HCL Technologies Ltd, 806, Siddharth, 96, Nehru Place New Delhi-110 019 P…