Chennai) CLSA Ltd. v. ITO, (International Taxation)

31 Taxmann.com 5Income Tax Appellate Tribunal2013#15660 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 144C(13)Section 9(1)(vii)Section 270A Section 144C Section 144C(1)Section 144C(10)Section 144C(5)

Issues it is cited on

fees for included services section 9(1)(vii)beneficial owner fees for technical services rule of consistency section 9(1)section 144c(13)final assessment order section 144c draft assessment order scrutiny assessment previous year

Judgments citing Chennai) CLSA Ltd. v. ITO, (International Taxation)

SIX CONTINENTS HOTELS INC,GURGAON vs. ACIT, CIRCLE-3(1)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, Appeals of the Assessee in ITA No

ITA 1459/DEL/2022[2018-19]Status: DisposedITAT Delhi24 Oct 2025AY 2018-19

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 143(3)Section 144C(13)

…1ITA No. 373& 1459/Del/2021 Six Continents Hotel Inc. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI) BEFORE S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ITA No. 373 /Del/2021 (A.Y. 2017-18) ITA No. 1459 /Del/2022 (A.Y. 2018-19) M/s Six Continents Hotels Inc. V Assistant Commissioner c/o. BSR & Co. LLP DLF s of Income Tax, Cirlce- Building, 10th Floor, Tower B, 3(1)(2) Cyber City, Phase-II, Gurgaon, International Taxation 122002, Haryana- India New Delhi PAN: AAACS7853B Appellant Respondent Assessee by Sh. S. K. Agarwal, CA & Sh. Himanshu Agar…

SIX CONTINENTS HOTELS INC.,USA vs. ACIT CIRCLE- 3 (1)(2) - INTERNATIONAL TAXATION, NEW DELHI

In the result, Appeals of the Assessee in ITA No

ITA 373/DEL/2021[2017-18]Status: DisposedITAT Delhi24 Oct 2025AY 2017-18

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 143(3)Section 144C(13)

SIX CONTINENTS HOTELS, INC.,USA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(2), (INTERNATIONAL TAX), DELHI, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 360/DEL/2025[2022-2023]Status: DisposedITAT Delhi24 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.360/िद"ी/2025(िन.व. 2022-23) Six Continents Hotels, Inc. C/O- Bsr & Co. Llp, Dlf Building #10, 8Th Floor, Tower-B, Dlf Cyber City, Phase Ii, Gurgaon, Haryana-122002 ...... अपीलाथ"/Appellant Pan: Aahcs-7853-B बनाम Vs. Deputy Commissioner Of Income Tax, Circle 3(1)(2), International Taxation, ..... "ितवादी/Respondent Civic Centre, Minto Road, Delhi 110002 अपीलाथ" "ारा/ Appellant By : S/Shri S.K. Aggarwal, Himanshu Aggarwal & Manan Madan, Chartered Accountants "ितवादी"ारा/Respondent By : Shri Nikhil Kumar Govila, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 09/07/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 24/09/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 26.11.2024 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2022-23. 2. The Assessee In Appeal Has Assailed The Assessment Order On Following Two Counts:

For Appellant: S/Shri S.K. Aggarwal, Himanshu Aggarwal &For Respondent: Shri Nikhil Kumar Govila, CIT-DR

Section 143(3)Section 9(1)(vii)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी नवीन चं", लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.360/िद"ी/2025(िन.व. 2022-23) Six Continents Hotels, INC. C/o- BSR & Co. LLP, DLF Building #10, 8th Floor, Tower-B, DLF Cyber City, Phase II, Gurgaon, Haryana-122002 ...... अपीलाथ"/Appellant PAN: AAHCS-7853-B बनाम Vs. Deputy Commissioner of Income Tax, Circle 3(1)(2), International Taxation, ..... "ितवादी/Respondent Civic Centre, Minto Road, Delhi 110002 अपीलाथ" "ारा…

SIX CONTINENTS HOTELS, INC.,GURGAON vs. ACIT CIRCLE 3(1)(2) INTL. TAXATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 3339/DEL/2023[2021-22]Status: DisposedITAT Delhi13 Jun 2024AY 2021-22

Bench: Shri Saktijit Dey & Shri Brajesh Kumar Singh

Section 143(3)Section 144(10)Section 144CSection 144C(13)Section 144C(5)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER 3339/DEL/2023 [Assessment Year: 2021-22] Six Continents Hotels, INC. Vs The ACIT, International Taxation C/o BSR & C. LLP, Circle-3(1)(2), Delhi DLF Building,#10, 8th Floor, Tower-b, DLF Cyber City, Phase II, Gurgaon 122002 (Assessee) (Revenue) PAN No. AAHCS785B Assessee by Sh. S.K Aggarwal, CA Sh. Himanshu Aggarwal, CA Revenue by Sh. Vijay B. Vasanta, CIT-DR Date of Hearing 13.05.2024 Date of Pronouncement 13.06.2024 ORDER PER BRAJESH KUMAR SINGH, AM, T…

SIX CONTINENTS HOTELS, INC.,GURGAON vs. ACIT CIRCLE 3(1)(2) INTL. TAXATION, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2355/DEL/2023[2020-21]Status: DisposedITAT Delhi09 May 2024AY 2020-21

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

For Appellant: Sh. S. K. Aggarwal, CA &For Respondent: Sh. Vizay B. Vasanta, CIT-DR

Section 143(3)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Yogesh Kumar US, Judicial Member ITA No. 2355/Del/2023 : Asstt. Year: 2020-21 Six Continents Hotels Inc., Vs ACIT, C/o BSR & Co. LLP, DLF Building, Circle-3(1)(2), 10, 8th Floor, DLF Cyber City, Phase- International Taxation, II, Gurgaon, Haryana-122002 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAHCS7853B Assessee by : Sh. S. K. Aggarwal, CA & Sh. Himanshu Aggarwal, CA Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 30.04.2024 Date of Pronouncement: 09.05.2024 ORDER Per Dr. B. R. R. Kuma…

HSBC BANK PLC,MUMBAI vs. DCIT (IT) 2(2)(2), MUMBAI

In the result, the appeal of the assessee is allowed, as above

ITA 7386/MUM/2016[2011-12]Status: DisposedITAT Mumbai16 Jul 2019AY 2011-12

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2011-12

For Appellant: Shri Farrokh Irani &For Respondent: Shri S. Anbuselvan &

Section 143(3)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI RAM LAL NEGI, JUDICIAL MEMBER : A.Y : 2011-12 HSBC Bank Plc Vs. DCIT (IT)-2(2)(2), C/o SRBC & Associates LLP Mumbai. (Respondent) 14th floor, The Ruby, 29, Senapati Bapat Road, Dadar (W), Mumbai 400 028. PAN : AABCH3252P (Appellant) Appellant by : Shri Farrokh Irani & Shri Raunak Shah Respondent by : Shri S. Anbuselvan & Shri V.K. Chaturvedi Date of Hearing : 28/06/2019 Date of Pronouncement : 16/07/2019 O R D E R PER G.S. PANNU, VICE PRESIDENT The captioned appeal by the assessee is directed aga…