CIT (Intl.Taxn) v. Samsung Electronics Co. Ltd.

203 Taxmann 477High Court2011#1736 most cited
65

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 194JSection 32Section 9(1)(vi)Section 90(2)Section 40(a)(i)/(ia)Section 40(a)(i)Section 40(a)(ia)

Issues it is cited on

section 14(a)captive service providercopyrighted articlesection 194jsection 40(a)(i)section 32(1)(ii)section 90(2)computer softwaresection 9(1)(vi)working capital adjustmentarms length pricesection 234c

Judgments citing CIT (Intl.Taxn) v. Samsung Electronics Co. Ltd.

M/S Aspect Software Inc., New Delhi vs. DCIT (International Taxation), New Delhi

In the result, the appeal filed by the assessee stands disposed off accordingly

ITA 1842/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Jun 2016AY 2011-12

Bench: Shri S. V. Mehrotra & Smt. Beena A. Pillai

For Appellant: Shri Roshni Chopra, AdvFor Respondent: Shri Anuj Arora, CIT DR
Section 143(2)Section 143(3)Section 144C(13)Section 253Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI S. V. MEHROTRA, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. No.1842/Del/2016 (Assessment Year 2011-12) Aspect Software Inc., Vs. DCIT, Circle 1(1)(1), C/o, Rashmi Chopra, Adv., International Taxation, C-56, Nizamuddin (East), New Delhi. New Delhi-110 013 GIR / PAN :AAGCA7513D (Appellant) (Respondent) Appellant by :Shri Roshni Chopra, Adv. Respondent by :Shri Anuj Arora, CIT DR Date of hearing: 06.06.2016 Date of Pronouncement: 27.06.2016 ORDER PER BEENA A. PILLAI, JM: The present appeal raised by the assessee a…

ADIT, New Delhi vs. M/S. Parpool Ltd., New Delhi

In the result, solitary ground of appeal of the revenue is dismissed

ITA 3316/DEL/2012[2001-02]Status: DisposedITAT Delhi03 Jun 2016AY 2001-02

Bench: Shri H S Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Mr. R S Negi Sr DR
Section 154Section 195Section 201Section 209(1)(d)Section 234Section 234B

…Page 1 of 13 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “ F ”: NEW DELHI BEFORE SHRI H S SIDHU JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.:- 3316 /Del/2012 Assessment Year: 2001-02 ADIT Circle 1(2) Vs Parpool Limited International taxation M/s M G B Metro group Buying H K New Delhi Limited ILO 40 Okhla Industrial Estate Phase –II New Delhi PAN AAECM3289J (Appellant) (Respondent) Assessee by : None Respondent by: Mr. R S Negi Sr DR Date of Hearing 18/04/2016 Date of pronouncement 03 /06/2016 O R D E R PER PRASHANT MAHARISHI, A. M. 1) This appeal is filed by revenue against the order…

Rolls Royce Military Aero Engines Ltd vs. DDIT Int. Taxation Circle 2 (1)

In the result all the five appeals of the assessee are partly allowed

ITA 785/DEL/2008[2000-2001]Status: DisposedITAT Delhi29 Apr 2016AY 2000-2001

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Mukesh Bhutani, AdvFor Respondent: Sh R.S. Negi, Sr. DR
Section 10Section 143(3)Section 147Section 148

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 784-788/Del/2008 (Assessment Year: 1999-2000 to 2003-04) M/s. Rolls Royce Military Aero Deputy Director of Income-tax , Engines Ltd, International Taxation, Circle-2(1), Vs. New Delhi New Delhi (Appellant) (Respondent) Assessee by : Sh. Mukesh Bhutani, Adv Sh. Gaurav Gupta, Adv Ms. Khyali Dadwal, Adv Revenue by: Sh R.S. Negi, Sr. DR Date of Hearing 18/04/2016 Date of pronouncement 29/04/2016 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the Five appeal…

Rolls Royce Military Aero Engines Ltd vs. DDIT Intl. Taxation Circle-2 (1)

In the result all the five appeals of the assessee are partly allowed

ITA 784/DEL/2008[1999-2000]Status: DisposedITAT Delhi29 Apr 2016AY 1999-2000

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Mukesh Bhutani, AdvFor Respondent: Sh R.S. Negi, Sr. DR
Section 10Section 143(3)Section 147Section 148

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 784-788/Del/2008 (Assessment Year: 1999-2000 to 2003-04) M/s. Rolls Royce Military Aero Deputy Director of Income-tax , Engines Ltd, International Taxation, Circle-2(1), Vs. New Delhi New Delhi (Appellant) (Respondent) Assessee by : Sh. Mukesh Bhutani, Adv Sh. Gaurav Gupta, Adv Ms. Khyali Dadwal, Adv Revenue by: Sh R.S. Negi, Sr. DR Date of Hearing 18/04/2016 Date of pronouncement 29/04/2016 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the Five appeal…

DDIT, New Delhi vs. M/S Scorpion Courageous Ltd., New Delhi

In the result, the Cross Objection of the assessee is partly allowed

ITA 4619/DEL/2012[2008-09]Status: DisposedITAT Delhi25 Apr 2016AY 2008-09
Section 143(2)Section 234BSection 44BSection 44DSection 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’: NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2008-09 DDIT, Circle-2(2), New Delhi Vs. M/s. Scorpion Courageous Ltd., C/o- M. Lal & Associates, L-107, 2nd Floor, Lajpat Nagar-II, Gate No. 2, 1st Floor, New Delhi. GIR/PAN : AAKCS9967K (Appellant) (Respondent) And C.O. No. 59/Del/2013 [In ITA No. 4619/Del/2012] Assessment Year: 2008-09 M/s. Scorpion Courageous Ltd., Vs. DDIT, Circle-2(2), New Delhi C/o- SRBC & Associates, 16th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar West, Mumbai. GIR/PAN : AAKCS9…