Chloride Group PLC v. CIT

253 ITR 514Reported decision#12501 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2022.

Judgments citing Chloride Group PLC v. CIT

M/S. Ariba Inc., Gurgaon vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 1470/DEL/2015[2011-12]Status: DisposedITAT Delhi17 Oct 2022AY 2011-12
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…): (b) DCIT v. Sulzer Bros (46 ITD 546) (Madras ITAT): (c) Leonhard Andra Und Partner. GmbH vs CIT (249 ITR 418) (Calcutta HC); (d) Income Tax Officer vs Chloride India Ltd. (75 ITD 69) (ITAT Calcutta - Special Bench) affirmed by Chloride Group PLC vs CIT (253 ITR 514) (Calcutta HC) 48. Ground No.8 for AY 2007-08: The Assessee humbly submits that the credit of taxes withheld and deposited on behalf of the assessee should be granted to it while determining its tax liability during AY 2007-08.” 20. Per contra ld. DR for the Revenue relied upon the orders of the authorities below. 21. Upon careful consideratio…

M/S. Ariba Inc., Gurgaon vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 1469/DEL/2015[2010-11]Status: DisposedITAT Delhi17 Oct 2022AY 2010-11
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…): (b) DCIT v. Sulzer Bros (46 ITD 546) (Madras ITAT): (c) Leonhard Andra Und Partner. GmbH vs CIT (249 ITR 418) (Calcutta HC); (d) Income Tax Officer vs Chloride India Ltd. (75 ITD 69) (ITAT Calcutta - Special Bench) affirmed by Chloride Group PLC vs CIT (253 ITR 514) (Calcutta HC) 48. Ground No.8 for AY 2007-08: The Assessee humbly submits that the credit of taxes withheld and deposited on behalf of the assessee should be granted to it while determining its tax liability during AY 2007-08.” 20. Per contra ld. DR for the Revenue relied upon the orders of the authorities below. 21. Upon careful consideratio…

Ariba Inc., New Delhi vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 1538/DEL/2013[2009-10]Status: DisposedITAT Delhi17 Oct 2022AY 2009-10
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…): (b) DCIT v. Sulzer Bros (46 ITD 546) (Madras ITAT): (c) Leonhard Andra Und Partner. GmbH vs CIT (249 ITR 418) (Calcutta HC); (d) Income Tax Officer vs Chloride India Ltd. (75 ITD 69) (ITAT Calcutta - Special Bench) affirmed by Chloride Group PLC vs CIT (253 ITR 514) (Calcutta HC) 48. Ground No.8 for AY 2007-08: The Assessee humbly submits that the credit of taxes withheld and deposited on behalf of the assessee should be granted to it while determining its tax liability during AY 2007-08.” 20. Per contra ld. DR for the Revenue relied upon the orders of the authorities below. 21. Upon careful consideratio…

Ariba Inc., New Delhi vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 3923/DEL/2012[2008-09]Status: DisposedITAT Delhi17 Oct 2022AY 2008-09
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…): (b) DCIT v. Sulzer Bros (46 ITD 546) (Madras ITAT): (c) Leonhard Andra Und Partner. GmbH vs CIT (249 ITR 418) (Calcutta HC); (d) Income Tax Officer vs Chloride India Ltd. (75 ITD 69) (ITAT Calcutta - Special Bench) affirmed by Chloride Group PLC vs CIT (253 ITR 514) (Calcutta HC) 48. Ground No.8 for AY 2007-08: The Assessee humbly submits that the credit of taxes withheld and deposited on behalf of the assessee should be granted to it while determining its tax liability during AY 2007-08.” 20. Per contra ld. DR for the Revenue relied upon the orders of the authorities below. 21. Upon careful consideratio…

Ariba Inc., New Delhi vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 6090/DEL/2010[2007-08]Status: DisposedITAT Delhi17 Oct 2022AY 2007-08
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…): (b) DCIT v. Sulzer Bros (46 ITD 546) (Madras ITAT): (c) Leonhard Andra Und Partner. GmbH vs CIT (249 ITR 418) (Calcutta HC); (d) Income Tax Officer vs Chloride India Ltd. (75 ITD 69) (ITAT Calcutta - Special Bench) affirmed by Chloride Group PLC vs CIT (253 ITR 514) (Calcutta HC) 48. Ground No.8 for AY 2007-08: The Assessee humbly submits that the credit of taxes withheld and deposited on behalf of the assessee should be granted to it while determining its tax liability during AY 2007-08.” 20. Per contra ld. DR for the Revenue relied upon the orders of the authorities below. 21. Upon careful consideratio…

Ariba Inc, New Delhi vs. ADIT (Intl Taxation), New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 4584/DEL/2010[2006-07]Status: DisposedITAT Delhi17 Oct 2022AY 2006-07
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…): (b) DCIT v. Sulzer Bros (46 ITD 546) (Madras ITAT): (c) Leonhard Andra Und Partner. GmbH vs CIT (249 ITR 418) (Calcutta HC); (d) Income Tax Officer vs Chloride India Ltd. (75 ITD 69) (ITAT Calcutta - Special Bench) affirmed by Chloride Group PLC vs CIT (253 ITR 514) (Calcutta HC) 48. Ground No.8 for AY 2007-08: The Assessee humbly submits that the credit of taxes withheld and deposited on behalf of the assessee should be granted to it while determining its tax liability during AY 2007-08.” 20. Per contra ld. DR for the Revenue relied upon the orders of the authorities below. 21. Upon careful consideratio…

Ariba Inc, New Delhi vs. ADIT (Intl Taxation), New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 4583/DEL/2010[2005-06]Status: DisposedITAT Delhi17 Oct 2022AY 2005-06
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…): (b) DCIT v. Sulzer Bros (46 ITD 546) (Madras ITAT): (c) Leonhard Andra Und Partner. GmbH vs CIT (249 ITR 418) (Calcutta HC); (d) Income Tax Officer vs Chloride India Ltd. (75 ITD 69) (ITAT Calcutta - Special Bench) affirmed by Chloride Group PLC vs CIT (253 ITR 514) (Calcutta HC) 48. Ground No.8 for AY 2007-08: The Assessee humbly submits that the credit of taxes withheld and deposited on behalf of the assessee should be granted to it while determining its tax liability during AY 2007-08.” 20. Per contra ld. DR for the Revenue relied upon the orders of the authorities below. 21. Upon careful consideratio…

Ariba Inc, New Delhi vs. ADIT (Intl Taxation), New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 4582/DEL/2010[2004-05]Status: DisposedITAT Delhi17 Oct 2022AY 2004-05
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…): (b) DCIT v. Sulzer Bros (46 ITD 546) (Madras ITAT): (c) Leonhard Andra Und Partner. GmbH vs CIT (249 ITR 418) (Calcutta HC); (d) Income Tax Officer vs Chloride India Ltd. (75 ITD 69) (ITAT Calcutta - Special Bench) affirmed by Chloride Group PLC vs CIT (253 ITR 514) (Calcutta HC) 48. Ground No.8 for AY 2007-08: The Assessee humbly submits that the credit of taxes withheld and deposited on behalf of the assessee should be granted to it while determining its tax liability during AY 2007-08.” 20. Per contra ld. DR for the Revenue relied upon the orders of the authorities below. 21. Upon careful consideratio…

Chloride Group PLC v. CIT (253 ITR 514) — Cited in 8 Judgments | BharatTax