CIT v. Clive Insurance Co. Ltd.

113 ITR 636Supreme Court of India#16495 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 115wasection 57(i)section 115bbdsection 2(43)section 4(1)section 115osection 2(45)section 10(33)section 14a(1)section 191section 49treaty benefits

Judgments citing CIT v. Clive Insurance Co. Ltd.

Maruti Suzuki India Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 1953/DEL/2022[2018-19]Status: FixedITAT Delhi20 Apr 2023AY 2018-19

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…n Article-10 the ld. Counsel for the assessee submits that the dividend income may be exempt in Indian Tax Laws but in the country of residence dividend income may be taxable. Further, referring to the decision in the case of CIT vs. Clive Insurance Co. Ltd., 113 ITR 636 (SC), he submits that mere collection of tax does not determine as to who has the liability to pay tax. In the case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT,432 ITR 471 the Hon’ble Apex Court while dealing with dispute related to taxation of royalty, referred to and relied upon the OECD Commentary on the OECD Model Tax Conve…

Maruti Suzuki India Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 1952/DEL/2022[2017-18]Status: FixedITAT Delhi20 Apr 2023AY 2017-18

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…n Article-10 the ld. Counsel for the assessee submits that the dividend income may be exempt in Indian Tax Laws but in the country of residence dividend income may be taxable. Further, referring to the decision in the case of CIT vs. Clive Insurance Co. Ltd., 113 ITR 636 (SC), he submits that mere collection of tax does not determine as to who has the liability to pay tax. In the case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT,432 ITR 471 the Hon’ble Apex Court while dealing with dispute related to taxation of royalty, referred to and relied upon the OECD Commentary on the OECD Model Tax Conve…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 521/DEL/2021[2016-17]Status: FixedITAT Delhi20 Apr 2023AY 2016-17

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…n Article-10 the ld. Counsel for the assessee submits that the dividend income may be exempt in Indian Tax Laws but in the country of residence dividend income may be taxable. Further, referring to the decision in the case of CIT vs. Clive Insurance Co. Ltd., 113 ITR 636 (SC), he submits that mere collection of tax does not determine as to who has the liability to pay tax. In the case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT,432 ITR 471 the Hon’ble Apex Court while dealing with dispute related to taxation of royalty, referred to and relied upon the OECD Commentary on the OECD Model Tax Conve…

Maruti Suzuki India Limited, New Delhi vs. ACIT, Spl. Range-6, New Delhi

ITA 8968/DEL/2019[2015-16]Status: HeardITAT Delhi20 Apr 2023AY 2015-16

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…n Article-10 the ld. Counsel for the assessee submits that the dividend income may be exempt in Indian Tax Laws but in the country of residence dividend income may be taxable. Further, referring to the decision in the case of CIT vs. Clive Insurance Co. Ltd., 113 ITR 636 (SC), he submits that mere collection of tax does not determine as to who has the liability to pay tax. In the case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT,432 ITR 471 the Hon’ble Apex Court while dealing with dispute related to taxation of royalty, referred to and relied upon the OECD Commentary on the OECD Model Tax Conve…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 8009/DEL/2018[2014-15]Status: HeardITAT Delhi20 Apr 2023AY 2014-15

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR
Section 115

…n Article-10 the ld. Counsel for the assessee submits that the dividend income may be exempt in Indian Tax Laws but in the country of residence dividend income may be taxable. Further, referring to the decision in the case of CIT vs. Clive Insurance Co. Ltd., 113 ITR 636 (SC), he submits that mere collection of tax does not determine as to who has the liability to pay tax. In the case of Engineering Analysis Centre of Excellence Pvt. Ltd. vs. CIT,432 ITR 471 the Hon’ble Apex Court while dealing with dispute related to taxation of royalty, referred to and relied upon the OECD Commentary on the OECD Model Tax Conve…

CIT v. Clive Insurance Co. Ltd. (113 ITR 636) — Cited in 5 Judgments | BharatTax