What is CIT v. Anamallais Timber Trust Ltd. authority for?

Profits attributable to a Permanent Establishment (PE) in India should be determined using audited financial statements and profit margins as a starting point, and if this method is disregarded, the issue may be remitted back to the Assessing Officer to redo the attribution.

How many judgments cite CIT v. Anamallais Timber Trust Ltd.?

21 judgments on BharatTax cite CIT v. Anamallais Timber Trust Ltd. (18 ITR 333), spanning 2010 to 2025.

Which sections of the Income Tax Act does CIT v. Anamallais Timber Trust Ltd. come up under?

It is most often cited in judgments turning on Section 271(1)(c), Section 143(3), Section 144C, Section 148, Section 28(v), Section 14A.

CIT v. Anamallais Timber Trust Ltd. (18 ITR 333)

M/S.REDINGTON DISTRIBUTIONS PTE LTD.,SINGAPORE vs. ACIT, INTLTAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

ITA 894/CHNY/2025[2016-17]Status: DisposedITAT Chennai29 Jul 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT

Section 144CSection 148Section 271(1)(c)

…ver is noted to have disregarded the manner of attribution of profits to the PE and remitted back the issue to the file of the AO to redo the attribution in light of the decisions of the Hon’ble Madras High Court in the cases of Anamallais Timber Trust Ltd (18 ITR 333) and the Special Bench of this Tribunal at Delhi in the case of Motora Inc (95 ITD 269). The Tribunal further directed that, the audited financial statements and the profit margin of the assessee be used as the starting point for attribution. 5. The assessee is noted to have preferred a Miscellaneous Application (‘MA’) before the Tribunal aga…

M/S.REDINGTON DISTRIBUTIONS PTE LTD.,SINGAPORE vs. ACIT, INTLTAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

ITA 893/CHNY/2025[2015-16]Status: DisposedITAT Chennai29 Jul 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT

Section 144CSection 148Section 271(1)(c)

…ver is noted to have disregarded the manner of attribution of profits to the PE and remitted back the issue to the file of the AO to redo the attribution in light of the decisions of the Hon’ble Madras High Court in the cases of Anamallais Timber Trust Ltd (18 ITR 333) and the Special Bench of this Tribunal at Delhi in the case of Motora Inc (95 ITD 269). The Tribunal further directed that, the audited financial statements and the profit margin of the assessee be used as the starting point for attribution. 5. The assessee is noted to have preferred a Miscellaneous Application (‘MA’) before the Tribunal aga…

M/S. REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. ACIT , INTL TAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

ITA 892/CHNY/2025[2014-15]Status: DisposedITAT Chennai29 Jul 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT

Section 144CSection 148Section 271(1)(c)

…ver is noted to have disregarded the manner of attribution of profits to the PE and remitted back the issue to the file of the AO to redo the attribution in light of the decisions of the Hon’ble Madras High Court in the cases of Anamallais Timber Trust Ltd (18 ITR 333) and the Special Bench of this Tribunal at Delhi in the case of Motora Inc (95 ITD 269). The Tribunal further directed that, the audited financial statements and the profit margin of the assessee be used as the starting point for attribution. 5. The assessee is noted to have preferred a Miscellaneous Application (‘MA’) before the Tribunal aga…

M/S. REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. ACIT, INTL TAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

ITA 891/CHNY/2025[2013-14]Status: DisposedITAT Chennai29 Jul 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT

Section 144CSection 148Section 271(1)(c)

…ver is noted to have disregarded the manner of attribution of profits to the PE and remitted back the issue to the file of the AO to redo the attribution in light of the decisions of the Hon’ble Madras High Court in the cases of Anamallais Timber Trust Ltd (18 ITR 333) and the Special Bench of this Tribunal at Delhi in the case of Motora Inc (95 ITD 269). The Tribunal further directed that, the audited financial statements and the profit margin of the assessee be used as the starting point for attribution. 5. The assessee is noted to have preferred a Miscellaneous Application (‘MA’) before the Tribunal aga…

M/S.REDINGTON DISTRIBUTORS PTE LTD.,SINGAPORE vs. ACIT, INTL TAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

ITA 890/CHNY/2025[2012-13]Status: DisposedITAT Chennai29 Jul 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT

Section 144CSection 148Section 271(1)(c)

…ver is noted to have disregarded the manner of attribution of profits to the PE and remitted back the issue to the file of the AO to redo the attribution in light of the decisions of the Hon’ble Madras High Court in the cases of Anamallais Timber Trust Ltd (18 ITR 333) and the Special Bench of this Tribunal at Delhi in the case of Motora Inc (95 ITD 269). The Tribunal further directed that, the audited financial statements and the profit margin of the assessee be used as the starting point for attribution. 5. The assessee is noted to have preferred a Miscellaneous Application (‘MA’) before the Tribunal aga…

M/S.REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. ACIT,INTL TAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

ITA 889/CHNY/2025[2011-12]Status: DisposedITAT Chennai29 Jul 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT

Section 144CSection 148Section 271(1)(c)

…ver is noted to have disregarded the manner of attribution of profits to the PE and remitted back the issue to the file of the AO to redo the attribution in light of the decisions of the Hon’ble Madras High Court in the cases of Anamallais Timber Trust Ltd (18 ITR 333) and the Special Bench of this Tribunal at Delhi in the case of Motora Inc (95 ITD 269). The Tribunal further directed that, the audited financial statements and the profit margin of the assessee be used as the starting point for attribution. 5. The assessee is noted to have preferred a Miscellaneous Application (‘MA’) before the Tribunal aga…

COMMUNICATIONS GLOBAL NETWORK SERVICES LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-2(2), BANGALORE

In the result, appeals filed by the assessee are partly allowed

ITA 32/BANG/2021[2011-12]Status: DisposedITAT Bangalore29 Aug 2023AY 2011-12

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru

Section 143(3)Section 147Section 201Section 5(2)

…in India.  Reliance is placed on the decisions of the Hon’ble Supreme Court in the cases of CIT v. Toshoku Limited (reported in [1980] 125 ITR 525 (SC)) and the Hon’ble Madras High court in the case of CIT v. Anamallais Timber Trust Ltd. (reported in [1950] 18 ITR 333 (Mad. HC)), wherein it has been conclusively held that if services are provided outside India, no part of the income can be said to accrue or arises in India. Taxability under the DTAA Without prejudice, the provisions of the DTAA, being more beneficial to the Assessee, ought to be applied over the provisions of the Act.  Under Article 7 of the…

M/S COMMUNICATIONS GLOBAL NETWORK SERVICES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, appeals filed by the assessee are partly allowed

ITA 89/BANG/2019[2009-10]Status: DisposedITAT Bangalore29 Aug 2023AY 2009-10

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru

Section 143(3)Section 147Section 201Section 5(2)

…in India.  Reliance is placed on the decisions of the Hon’ble Supreme Court in the cases of CIT v. Toshoku Limited (reported in [1980] 125 ITR 525 (SC)) and the Hon’ble Madras High court in the case of CIT v. Anamallais Timber Trust Ltd. (reported in [1950] 18 ITR 333 (Mad. HC)), wherein it has been conclusively held that if services are provided outside India, no part of the income can be said to accrue or arises in India. Taxability under the DTAA Without prejudice, the provisions of the DTAA, being more beneficial to the Assessee, ought to be applied over the provisions of the Act.  Under Article 7 of the…

M/S. COMMUNICATIONS GLOBAL NETWORK SERVICES LIMITED,UNITED KINGDOM vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE- 2(1), BANGALORE

In the result, appeals filed by the assessee are partly allowed

ITA 2218/BANG/2019[2010-11]Status: DisposedITAT Bangalore29 Aug 2023AY 2010-11

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru

Section 143(3)Section 147Section 201Section 5(2)

…in India.  Reliance is placed on the decisions of the Hon’ble Supreme Court in the cases of CIT v. Toshoku Limited (reported in [1980] 125 ITR 525 (SC)) and the Hon’ble Madras High court in the case of CIT v. Anamallais Timber Trust Ltd. (reported in [1950] 18 ITR 333 (Mad. HC)), wherein it has been conclusively held that if services are provided outside India, no part of the income can be said to accrue or arises in India. Taxability under the DTAA Without prejudice, the provisions of the DTAA, being more beneficial to the Assessee, ought to be applied over the provisions of the Act.  Under Article 7 of the…

DCIT CIRCLE 15(3)(2), MUMBAI vs. M/S SHIVAAMI CLOUND SERVICES PVT LTD., MUMBAI

In the result, the appeal filed by the revenue is hereby dismissed

ITA 2599/MUM/2019[2014-15]Status: DisposedITAT Mumbai30 Jun 2021AY 2014-15

For Appellant: Shri Himanshu GandhiFor Respondent: Shri T. S. Khalsa (DR)

Section 143(2)

…ink, therefore, that the words 'arising or accruing' are general words descriptive of a right to receive profits." 39. To the same effect are the observations of Satyanarayana Rao J. in Commissioner of Income-tax, Madras v. Anamallais Timber Trust Ltd. 119501 18 ITR 333 (Mad) and Mukherjea J. in Commissioner of Income-tax, Bombay v. Ahmedbhai Umarbhai & Co., Bombay [19501 18 ITR 472 (SC) where this passage from the Judgment of Mukerji J. in Rogers Pyatt Shellac & Co. v. Secretary of State for India 1 I.T. C. 363, is approved and adopted. It is clear therefore that income may accrue to an assessee without the actu…

DCIT, NEW DELHI vs. M/S. SISTEMA SHYAM TELESERVICES LTD., NEW DELHI

In the result Appeal of the ld AO is dismissed

ITA 732/DEL/2016[2010-11]Status: DisposedITAT Delhi25 Jan 2019AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishidcit, Vs. Sistema Shyam Circle-23(2), Teleservices Ltd, New Delhi A-60, Naraina Industrial Area-I, New Delhi Pan: Aaccs1709H (Appellant) (Respondent)

For Appellant: Shri Alok Vasant, CAFor Respondent: Shri Surender Pal, Sr. DR

Section 143(3)Section 144C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER DCIT, Vs. Sistema Shyam Circle-23(2), Teleservices ltd, New Delhi A-60, Naraina Industrial Area-I, New Delhi PAN: AACCS1709H (Appellant) (Respondent) Revenue by : Shri Surender Pal, Sr. DR Assessee by: Shri Alok Vasant, CA Date of Hearing 11/12/2018 Date of pronouncement 25/01/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by The Deputy Commissioner of Income tax [ The ld AO ] Circle 23(2), New Delhi against order of the ld Commissioner of Income…

PR. COMMISSIONER OF INCOME TAX-8 vs. SISTEMA SHYAM TELESERVICES LTD,

The appeals are disposed of

ITA/1069/2017HC Delhi15 Nov 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

Section 260A

…ITA Nos.70/2013, 73/2013 & 1069/2017 Page 1 of 17 $~1-3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NO. 70/2013 % Date of decision: 15th November, 2018 COMMISSIONER OF INCOME TAX-III ..... Appellant Through: Mr. Asheesh Jain, Sr. Standing Counsel with Mr. Sanjay Kumar, Advocate. versus SHYAM TELELINK LTD. ..... Respondent Through: Mr. Piyush Kaushik, Advocate. INCOME TAX APPEAL NO. 73/2013 COMMISSIONER OF INCOME TAX-III ..... Appe…

COMMISSIONER OF INCOME TAX-III vs. SHYAM TELELINK LTD

The appeals are disposed of

ITA/70/2013HC Delhi15 Nov 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

Section 260A

…ITA Nos.70/2013, 73/2013 & 1069/2017 Page 1 of 17 $~1-3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NO. 70/2013 % Date of decision: 15th November, 2018 COMMISSIONER OF INCOME TAX-III ..... Appellant Through: Mr. Asheesh Jain, Sr. Standing Counsel with Mr. Sanjay Kumar, Advocate. versus SHYAM TELELINK LTD. ..... Respondent Through: Mr. Piyush Kaushik, Advocate. INCOME TAX APPEAL NO. 73/2013 COMMISSIONER OF INCOME TAX-III ..... Appe…

COMMISSIONER OF INCOME TAX-III vs. SHYAM TELELINK LTD

The appeals are disposed of

ITA/73/2013HC Delhi15 Nov 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE ANUP JAIRAM BHAMBHANI

Section 260A

…ITA Nos.70/2013, 73/2013 & 1069/2017 Page 1 of 17 $~1-3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NO. 70/2013 % Date of decision: 15th November, 2018 COMMISSIONER OF INCOME TAX-III ..... Appellant Through: Mr. Asheesh Jain, Sr. Standing Counsel with Mr. Sanjay Kumar, Advocate. versus SHYAM TELELINK LTD. ..... Respondent Through: Mr. Piyush Kaushik, Advocate. INCOME TAX APPEAL NO. 73/2013 COMMISSIONER OF INCOME TAX-III ..... Appe…

M/S. ZTE CORPORATION,GURGAON vs. ADIT, NEW DELHI

In the result, this ground is

ITA 1109/DEL/2014[2009-10]Status: DisposedITAT Delhi30 May 2016AY 2009-10

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

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)

Section 133ASection 139Section 148

…t the income attributable to the manufacturing activity should be more than the income attributable to the activity of sale. 32. Tribunal further referred to the decision of Hon’ble Madras High Court in the case of CIT v. Anamallais Timber Trust Ltd. (1950) 18 ITR 333 (Mad.), 40 ITA 5870/Del/12 & ors. – ZTE Corporation wherein Hon’ble High Court had approved the Tribunal’s decision that 10% of the income can be attributed to the signing of the contracts in India. Further, Tribunal referred to the decision of Hon’ble Calcutta High Court in the case of CIT v. Bertams Scott Ltd. (1987) 31 Taxman 144 (Cal.) (par…

DDIT, NEW DELHI vs. M/S ZTE CORPORATION,

In the result, this ground is

ITA 5974/DEL/2012[2004-05]Status: DisposedITAT Delhi30 May 2016AY 2004-05

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

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)

Section 133ASection 139Section 148

…t the income attributable to the manufacturing activity should be more than the income attributable to the activity of sale. 32. Tribunal further referred to the decision of Hon’ble Madras High Court in the case of CIT v. Anamallais Timber Trust Ltd. (1950) 18 ITR 333 (Mad.), 40 ITA 5870/Del/12 & ors. – ZTE Corporation wherein Hon’ble High Court had approved the Tribunal’s decision that 10% of the income can be attributed to the signing of the contracts in India. Further, Tribunal referred to the decision of Hon’ble Calcutta High Court in the case of CIT v. Bertams Scott Ltd. (1987) 31 Taxman 144 (Cal.) (par…

ZTE CORPORATION vs. ADIT, NEW DELHI

In the result, this ground is

ITA 5871/DEL/2012[2005-06]Status: DisposedITAT Delhi30 May 2016AY 2005-06

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

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)

Section 133ASection 139Section 148

…t the income attributable to the manufacturing activity should be more than the income attributable to the activity of sale. 32. Tribunal further referred to the decision of Hon’ble Madras High Court in the case of CIT v. Anamallais Timber Trust Ltd. (1950) 18 ITR 333 (Mad.), 40 ITA 5870/Del/12 & ors. – ZTE Corporation wherein Hon’ble High Court had approved the Tribunal’s decision that 10% of the income can be attributed to the signing of the contracts in India. Further, Tribunal referred to the decision of Hon’ble Calcutta High Court in the case of CIT v. Bertams Scott Ltd. (1987) 31 Taxman 144 (Cal.) (par…

ZTE CORPORATION vs. ADIT, NEW DELHI

In the result, this ground is

ITA 5870/DEL/2012[2004-05]Status: DisposedITAT Delhi30 May 2016AY 2004-05

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

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)

Section 133ASection 139Section 148

…t the income attributable to the manufacturing activity should be more than the income attributable to the activity of sale. 32. Tribunal further referred to the decision of Hon’ble Madras High Court in the case of CIT v. Anamallais Timber Trust Ltd. (1950) 18 ITR 333 (Mad.), 40 ITA 5870/Del/12 & ors. – ZTE Corporation wherein Hon’ble High Court had approved the Tribunal’s decision that 10% of the income can be attributed to the signing of the contracts in India. Further, Tribunal referred to the decision of Hon’ble Calcutta High Court in the case of CIT v. Bertams Scott Ltd. (1987) 31 Taxman 144 (Cal.) (par…

NEW HOLLAND TRACTORS (INDIA) PRIVATE LIMITED

ITA/182/2002HC Delhi25 Sept 2014

Section 271(1)(c)

…ink, therefore, that the words 'arising or accruing' are general words descriptive of a right to receive profits.‘ To the same effect are the observations of Satyanarayana Rao J. in Commissioner of Income tax Madras v. Anamallais Timber Trust Ltd. [1950] 18 ITR 333 (Mad) and Mukherjea J. in CIT v. Ahmedbhai Umarbhai and Co. [1950]181 ITR 472 (SC) where this passage from the judgment of Mukerji J. in Rogers Pyatt Shellac & Co. v. Secretary of State for India 1 I.T.C. 363 , is approved and adopted. It is clear therefore that income may accrue to an Assessee without the actual receipt of the same. If the…

Deputy Commissioner of Income Tax vs. CURLS & CURVES INDIA LTD.

ITA-1093/2008HC Delhi29 Oct 2010

…REPORTABLE * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA Nos. 514/2006, 439/2007, 980/2007, 14/2008, 409/2009, 193/2010, 1112/2008 & 598/2010 ITA Nos.1093/2008, 1142/2008, 1204/2008, 1099/2008, 627/2009, 1153/2010 Reserved On: 19th October, 2010 % Pronounced On: 29th October, 2010 1) ITA No.514 of 2006 Commissioner of Income Tax . . . Appellant through : Ms. Prem Lata Bansal, Advocate VERSUS Dinesh Kumar Goel . . .Respondent through: Mr. C.S. Aggarwal, Sr…

CIT v. Anamallais Timber Trust Ltd.

What is CIT v. Anamallais Timber Trust Ltd. authority for?

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. Anamallais Timber Trust Ltd.

M/S.REDINGTON DISTRIBUTIONS PTE LTD.,SINGAPORE vs. ACIT, INTLTAXATION CIRCLE-2(1), CHENNAI

M/S.REDINGTON DISTRIBUTIONS PTE LTD.,SINGAPORE vs. ACIT, INTLTAXATION CIRCLE-2(1), CHENNAI

M/S. REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. ACIT , INTL TAXATION CIRCLE-2(1), CHENNAI

M/S. REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. ACIT, INTL TAXATION CIRCLE-2(1), CHENNAI

M/S.REDINGTON DISTRIBUTORS PTE LTD.,SINGAPORE vs. ACIT, INTL TAXATION CIRCLE-2(1), CHENNAI

M/S.REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. ACIT,INTL TAXATION CIRCLE-2(1), CHENNAI

COMMUNICATIONS GLOBAL NETWORK SERVICES LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-2(2), BANGALORE

M/S COMMUNICATIONS GLOBAL NETWORK SERVICES LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

M/S. COMMUNICATIONS GLOBAL NETWORK SERVICES LIMITED,UNITED KINGDOM vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE- 2(1), BANGALORE

DCIT CIRCLE 15(3)(2), MUMBAI vs. M/S SHIVAAMI CLOUND SERVICES PVT LTD., MUMBAI

DCIT, NEW DELHI vs. M/S. SISTEMA SHYAM TELESERVICES LTD., NEW DELHI

PR. COMMISSIONER OF INCOME TAX-8 vs. SISTEMA SHYAM TELESERVICES LTD,

COMMISSIONER OF INCOME TAX-III vs. SHYAM TELELINK LTD

COMMISSIONER OF INCOME TAX-III vs. SHYAM TELELINK LTD

M/S. ZTE CORPORATION,GURGAON vs. ADIT, NEW DELHI

DDIT, NEW DELHI vs. M/S ZTE CORPORATION,

ZTE CORPORATION vs. ADIT, NEW DELHI

ZTE CORPORATION vs. ADIT, NEW DELHI

NEW HOLLAND TRACTORS (INDIA) PRIVATE LIMITED

Deputy Commissioner of Income Tax vs. CURLS & CURVES INDIA LTD.