CIT, Central Circle v. American Data Solutions India (P.) Ltd.

45 Taxmann.com 379High Court2014#3419 most cited

What is CIT, Central Circle v. American Data Solutions India (P.) Ltd. authority for?

Double Taxation Avoidance Agreements (DTAA) override the provisions of the Income Tax Act to the extent they are more beneficial to a taxpayer, as per Section 90(2) of the Act.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT vs American Data Solutions India (P.) Ltd · Section 90(2) · DTAA · Income Tax Act · beneficial provisions · override provisions · tax treaty

Sections most often in play

Section 90Section 139(1)Section 1961Section 143(1)Section 154Section 90ASection 10A(5)Section 10B(5)
Read the full judgment

Issues it is cited on

section 295section 90aazadi bachao andolansection 91section 90(2)foreign tax creditsection 80acsection 139(5)section 80atax treatysection 90section 29

Judgments citing CIT, Central Circle v. American Data Solutions India (P.) Ltd.

Shyamol Banerji, Bangalore vs. Deputy Commissioner of Income-Tax, CPC, Bangalore

In the result, the appeal is allowed

ITA 26/BANG/2023[2019-20]Status: DisposedITAT Bangalore13 Feb 2023AY 2019-20
For Appellant: Shri Navaneeth N. Kini, A.RFor Respondent: Shri Ganesh R Ghale, Standing Counsel for department
Section 143(1)Section 154Section 90

…ITA No.25&26/Bang/2023 Shyamol Banerji, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’ BENCH: BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.25&26/Bang/2023 Assessment Years : 2018-19 & 2019-20 Shyamol Banerji Flat No.3131, D-2 Block Windmills of Your Mind Road 5B Deputy Commissioner of EPIP Zone Vs. Income-tax Whitefield CPC Bangalore Bangalore PAN NO : ABUPB5760H APPELLANT RESPONDENT Appellant by : Shri Navaneeth N. Kini, A.R. Respondent by : Shri Ganesh R Ghale, Standing Counsel for department. Date of Hearing : 13.02.2023 Date of Pronouncement : 13.02.2023 O R D E R These two…

Shyamol Banerji, Bangalore vs. Deputy Commissioner of Income-Tax, CPC, Bangalore

In the result, the appeal is allowed

ITA 25/BANG/2023[2018-19]Status: DisposedITAT Bangalore13 Feb 2023AY 2018-19
For Appellant: Shri Navaneeth N. Kini, A.RFor Respondent: Shri Ganesh R Ghale, Standing Counsel for department
Section 143(1)Section 154Section 90

…ITA No.25&26/Bang/2023 Shyamol Banerji, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’ BENCH: BANGALORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.25&26/Bang/2023 Assessment Years : 2018-19 & 2019-20 Shyamol Banerji Flat No.3131, D-2 Block Windmills of Your Mind Road 5B Deputy Commissioner of EPIP Zone Vs. Income-tax Whitefield CPC Bangalore Bangalore PAN NO : ABUPB5760H APPELLANT RESPONDENT Appellant by : Shri Navaneeth N. Kini, A.R. Respondent by : Shri Ganesh R Ghale, Standing Counsel for department. Date of Hearing : 13.02.2023 Date of Pronouncement : 13.02.2023 O R D E R These two…

Subramanian Sreeram, Bangalore vs. CIT(Appeals)-NFAC, National Faceless Appeal Centre

The appeal is allowed in favour of the assessee

ITA 1027/BANG/2022[2021-22]Status: DisposedITAT Bangalore08 Dec 2022AY 2021-22

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2021-22

For Appellant: Shri Navneet N. Kini, CAFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2021-22 Subramanian Sreeram, Vs. The Assistant Director of B 506, Brigade Metropolis, Income Tax, Whitefield Road, CPC, Mahadevapura S.O., Bangalore. Bengaluru – 560 048. PAN: AKTPS 9574N APPELLANT RESPONDENT Appellant by : Shri Navneet N. Kini, CA Respondent by : Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.12.2022 Date of Pronouncement : 08.12.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is against th…

Vinodkumar Lakshmipathi, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal is allowed

ITA 680/BANG/2022[2018-19]Status: DisposedITAT Bangalore06 Sept 2022AY 2018-19

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2018-19

For Appellant: Shri Navaneeth Kini, A.RFor Respondent: Shri K.R. Narayana, D.R
Section 139Section 143(1)Section 90

…ITA No.680/Bang/2022 Vinodkumar Lakshmipathi, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2018-19 Vinodkumar Lakshmipathi No.14, 2nd Avenue, Vishveshwaraiah Enclave DR Bandre Road CIT(A) NFAC Vs. Kammagondanahalli Delhi Bangalore 560 015 PAN NO : ABVPL0743K APPELLANT RESPONDENT Appellant by : Shri Navaneeth Kini, A.R. Respondent by : Shri K.R. Narayana, D.R. Date of Hearing : 06.09.2022 Date of Pronouncement : 06.09.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: Th…

Brinda Ramakrishna, Bangalore vs. Income Tax Officer, Ward-5(3)(1), Bangalore

In the result, the appeal is allowed

ITA 454/BANG/2021[2018-19]Status: DisposedITAT Bangalore17 Nov 2021AY 2018-19

Bench: Shri N.V. Vasudevan, Vice-

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Counsel
Section 139Section 139(1)Section 139(5)Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “SMC-B” BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE-PRESIDENT ITA. No. 454/Bang/2021 Assessment Year: 2018-19 Ms. Brinda RamaKrishna, 106, Eshwari Emerald, The Income Tax Officer, 6th E Main, Gauravnagar, Ward 5(3)(1), JP Nagar 7th Phase, Bangalore. Bangalore. vs. PAN: AFNPR6614P (Appellant) (Respondent) Assessee by : Shri Narendra Kumar Jain, Advocate Shri Ganesh R Ghale, Standing Revenue by : Counsel Date of Hearing : 10.11.2021 Date of Pronouncement : 17.11.2021 ORDER PER N.V. VASUDEVAN, VICE-PRESIDENT This is an appeal by the assessee against th…

DCIT 15 (1)(2), Mumbai vs. Dutyfree Distribution Services Pvt.Ltd., Mumbai

In the result, these grounds of appeal are dismissed

ITA 2855/MUM/2018[2013-14]Status: DisposedITAT Mumbai02 Dec 2019AY 2013-14

Bench: Shri Shamim Yahya () & Shri Pawan Singh () Assessment Year: 2013-14

For Appellant: Mr. J.P. Bairagra, ARFor Respondent: Mr. Anand Mohan, DR
Section 10A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI SHAMIM YAHYA (ACCOUNTANT MEMBER) AND SHRI PAWAN SINGH (JUDICIAL MEMBER) Assessment Year: 2013-14 Dy. Commissioner of M/s Duty Free Distribution Income Tax-15(1)(2), Vs. Services Pvt. Ltd. D/73-I, TTC Room No. 483, 4th floor, Industrial Area, Turbhe, Navi Aayakar Bhavan, M.K. Mumbai-400705. Road, Mumbai-400020. PAN No. AACCD6134D Appellant Respondent Revenue by : Mr. Anand Mohan, DR Assessee by : Mr. J.P. Bairagra, AR Date of Hearing : 09/10/2019 Date of pronouncement : 02/12/2019 ORDER PER PAWAN SINGH,JM This appeal by assessee is dir…

M/S. Motorola Solutions India Pvt. Ltd., Gurgaon vs. DCIT, Gurgaon

Appeal of the assessee is partly allowed for statistical purpose

ITA 5797/DEL/2012[2008-09]Status: DisposedITAT Delhi31 Oct 2019AY 2008-09

Bench: Shri N.K. Billaiya & Ms Suchitra Kamble, [Assessment Year: 2008-09]

Section 143(3)Section 144CSection 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-1’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER, [Assessment Year: 2008-09] M/s Motorola Solutions India Pvt. DCIT, Circle-2, 4th Flooor, Vanijya Kunj, Ltd.(Formerly known as Motorola India Pvt. Ltd.), HSIIDC Building, Udyog Vihar, 415/2, Mehrauli Gurgaon Road, Phase –V, Nr. Shankar Chowk, Gurgaon-122001 N.H.-8 Gurgaon PAN-AAACM9343D Appellant Respondent Appellant by Shri Himanshu S. Sinha, Ms. Vrinda Tulshan, Shri Yash Varmani, Shri Manoneet Dalal, Shri Yogesh Arora, Ms. Shradha Gupta Shri Vipin Sharma R…

ITO 15(1)(4), Mumbai vs. Duty Distribution Services Pvt. Ltd., Navi Mumbai

In the result, both appeals filed by the revenue are hereby ordered to be dismissed

ITA 6198/MUM/2016[2012-13]Status: DisposedITAT Mumbai22 Jun 2018AY 2012-13

Bench: Shri B. R. Baskaran, Am & Shri Amarjit Singh, Jm

For Appellant: Shri J. P. BairagraFor Respondent: Shri Saurabh Deshpande(DR)
Section 10ASection 263Section 288

…IN THE INCOME TAX APPELLATE TRIBUNAL“H” BENCH, MUMBAI BEFORE SHRI B. R. BASKARAN, AM AND SHRI AMARJIT SINGH, JM I.T.A. Nos.6198/M/2016&6199/M/2016 Assessment Years: 2012-13 & 2009-10 ITO 15(1)(4), Mumbai Vs. M/s. Dutyfree Distribution Ecstacy Construction Pvt. Services Pvt. Ltd. D-73/1, Ltd. Room No.15B, Ground TTC Industrial Area, MIDC, Floor, Aayakar Bhavan, M.K. Turbhe, Navi Mumbai- road, Mumbai-400020. 400705. स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AACCD6134D (Appellant) .. (Respondent) Assessee by: Shri J. P. Bairagra Department by: Shri Saurabh Deshpande(DR) Date of Hearing: 01.05.2018 Date of Pronouncemen…

Nilesh S. Barde & Co., Mumbai vs. DCIT, WD-24(3), Mumbai

In the result all the three appeals of the assessee for A

ITA 2842/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Nov 2016AY 2011-12

Bench: Shri D.K. Rao, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No. 2840/Mum/2016 ("नधा"रण वष" / Assessment Year: 2007-08,) Nilesh S. Barde & Co. Ito 24(3)(2) बनाम/ C-11, 7Th Floor, Pratyakshakar 320, Corporate Avenue, Wing-A, Sonawala Road, Goregaon-E Bhavan, Bkc, Bandra-E, Vs. Mumbai – 400 063. Mumbai – 400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aagpb9571K (अपीलाथ" /Appellant) (""यथ" / Respondent) :

For Appellant: Shri Deepak TralshawalaFor Respondent: Shri D. Randhir Gupta
Section 10Section 10ASection 10BSection 143(1)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI D.K. RAO, AM AND SHRI RAVISH SOOD, JM आयकर अपील सं./ I.T.A. No. 2840/Mum/2016 ("नधा"रण वष" / Assessment Year: 2007-08,) Nilesh S. Barde & Co. ITO 24(3)(2) बनाम/ C-11, 7th Floor, Pratyakshakar 320, Corporate Avenue, Wing-A, Sonawala Road, Goregaon-E Bhavan, BKC, Bandra-E, Vs. Mumbai – 400 063. Mumbai – 400 051 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAGPB9571K (अपीलाथ" /Appellant) (""यथ" / Respondent) : आयकर अपील सं./ I.T.A. No.2841/Mum/2016 ("नधा"रण वष" / Assessment Year: 2010-11,) Nilesh S. Barde & Co. ITO 24(3)(2) बनाम/ C-11, 7th Floor, Pratya…

Nilesh S. Barde & Co., Mumbai vs. ITO 24(3)(2), Mumbai

In the result all the three appeals of the assessee for A

ITA 2841/MUM/2016[2010-11]Status: DisposedITAT Mumbai30 Nov 2016AY 2010-11

Bench: Shri D.K. Rao, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No. 2840/Mum/2016 ("नधा"रण वष" / Assessment Year: 2007-08,) Nilesh S. Barde & Co. Ito 24(3)(2) बनाम/ C-11, 7Th Floor, Pratyakshakar 320, Corporate Avenue, Wing-A, Sonawala Road, Goregaon-E Bhavan, Bkc, Bandra-E, Vs. Mumbai – 400 063. Mumbai – 400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aagpb9571K (अपीलाथ" /Appellant) (""यथ" / Respondent) :

For Appellant: Shri Deepak TralshawalaFor Respondent: Shri D. Randhir Gupta
Section 10Section 10ASection 10BSection 143(1)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI D.K. RAO, AM AND SHRI RAVISH SOOD, JM आयकर अपील सं./ I.T.A. No. 2840/Mum/2016 ("नधा"रण वष" / Assessment Year: 2007-08,) Nilesh S. Barde & Co. ITO 24(3)(2) बनाम/ C-11, 7th Floor, Pratyakshakar 320, Corporate Avenue, Wing-A, Sonawala Road, Goregaon-E Bhavan, BKC, Bandra-E, Vs. Mumbai – 400 063. Mumbai – 400 051 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAGPB9571K (अपीलाथ" /Appellant) (""यथ" / Respondent) : आयकर अपील सं./ I.T.A. No.2841/Mum/2016 ("नधा"रण वष" / Assessment Year: 2010-11,) Nilesh S. Barde & Co. ITO 24(3)(2) बनाम/ C-11, 7th Floor, Pratya…

Nilesh S. Barde & Co., Mumbai vs. ITO-24(3)(2), Mumbai

In the result all the three appeals of the assessee for A

ITA 2840/MUM/2016[2007-08]Status: DisposedITAT Mumbai30 Nov 2016AY 2007-08

Bench: Shri D.K. Rao, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No. 2840/Mum/2016 ("नधा"रण वष" / Assessment Year: 2007-08,) Nilesh S. Barde & Co. Ito 24(3)(2) बनाम/ C-11, 7Th Floor, Pratyakshakar 320, Corporate Avenue, Wing-A, Sonawala Road, Goregaon-E Bhavan, Bkc, Bandra-E, Vs. Mumbai – 400 063. Mumbai – 400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aagpb9571K (अपीलाथ" /Appellant) (""यथ" / Respondent) :

For Appellant: Shri Deepak TralshawalaFor Respondent: Shri D. Randhir Gupta
Section 10Section 10ASection 10BSection 143(1)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI D.K. RAO, AM AND SHRI RAVISH SOOD, JM आयकर अपील सं./ I.T.A. No. 2840/Mum/2016 ("नधा"रण वष" / Assessment Year: 2007-08,) Nilesh S. Barde & Co. ITO 24(3)(2) बनाम/ C-11, 7th Floor, Pratyakshakar 320, Corporate Avenue, Wing-A, Sonawala Road, Goregaon-E Bhavan, BKC, Bandra-E, Vs. Mumbai – 400 063. Mumbai – 400 051 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAGPB9571K (अपीलाथ" /Appellant) (""यथ" / Respondent) : आयकर अपील सं./ I.T.A. No.2841/Mum/2016 ("नधा"रण वष" / Assessment Year: 2010-11,) Nilesh S. Barde & Co. ITO 24(3)(2) बनाम/ C-11, 7th Floor, Pratya…

Ranbaxy Laboratories Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, we direct the AO to reduce the book profit u/s 115JB of the Act by the amount of reversal of the provision of Rs

ITA 196/DEL/2013[2008-09]Status: DisposedITAT Delhi25 Apr 2016AY 2008-09

Bench: Sh. I. C.Sudhir Judicialmember & Sh. Prashant Maharishia.Y.: - 2008-09 Ranbaxy Laboratories Ltd. Vs Acit 12Th Floor, Devika Tower, Range -15 6, Nehru Place New Delhi New Delhi Pan No. Aaacr0127N (Appellant) (Respondent)

For Appellant: 1. Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Amrendra Kumar, CIT, DR
Section 143Section 143(3)Section 92D

…Page 1 of 134 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI BEFORE SH. I. C.SUDHIR JudicialMember AND SH. PRASHANT MAHARISHI, Accountant Member A.Y.: - 2008-09 Ranbaxy Laboratories Ltd. Vs ACIT 12th Floor, Devika Tower, Range -15 6, Nehru Place New Delhi New Delhi PAN No. AAACR0127N (APPELLANT) (RESPONDENT) Date of pronouncement 25/04/2016 Assessee by: 1. Shri Ajay Vohra, Sr. Adv. with Sh. Rohit Jain, Adv.and Ms. Deepanvee Rao,Adv. on corporate tax issues 2. Sh. Rahul Mitra, C.A. with Sh. Derendra Gulari, C.A and Sh. Vinay Verma, C.A. on transfer pricing issues Revenue by: Shri Amrendra Kumar…

Commissioner of Income Tax Delhi-XI vs. Indian National Congress/All India Congress Committee

ITA/145/2001HC Delhi23 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 139Section 13A

…ITA Nos. 145/2001 & 180/2001 Page 1 of 71 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 145/2001 Reserved on: February 11, 2016 Date of decision: March 23, 2016 COMMISSIONER OF INCOME TAX DELHI-XI ..... Appellant Through: Mr. Rahul Chaudhary, Senior Standing Counsel with Mr. Raghvendra Singh, Advocate. versus INDIAN NATIONAL CONGRESS (I)/ALL INDIA CONGRESS COMMITTEE ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar, Mr. Gautam Jain, Ms. Pushpa Sharma a…

Indian National Cong. (I) Aicc vs. C.I.T.- XI

ITA/180/2001HC Delhi23 Mar 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 139Section 13A

…ITA Nos. 145/2001 & 180/2001 Page 1 of 71 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 145/2001 Reserved on: February 11, 2016 Date of decision: March 23, 2016 COMMISSIONER OF INCOME TAX DELHI-XI ..... Appellant Through: Mr. Rahul Chaudhary, Senior Standing Counsel with Mr. Raghvendra Singh, Advocate. versus INDIAN NATIONAL CONGRESS (I)/ALL INDIA CONGRESS COMMITTEE ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar, Mr. Gautam Jain, Ms. Pushpa Sharma a…

Indian National Cong. (I) Aicc vs. C.I.T.- XI

ITA - 180 / 2001HC Delhi23 Mar 2016
Section 139Section 13A

…ITA Nos. 145/2001 & 180/2001 Page 1 of 71 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 145/2001 Reserved on: February 11, 2016 Date of decision: March 23, 2016 COMMISSIONER OF INCOME TAX DELHI-XI ..... Appellant Through: Mr. Rahul Chaudhary, Senior Standing Counsel with Mr. Raghvendra Singh, Advocate. versus INDIAN NATIONAL CONGRESS (I)/ALL INDIA CONGRESS COMMITTEE ..... Respondent Through: Mr. C.S. Aggarwal, Senior Advocate with Mr. Prakash Kumar, Mr. Gautam Jain, Ms. Pushpa Sharma a…