CIT v. De Beers India (P.) Ltd.

208 Taxmann 406High Court2012#3457 most cited
34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 9(1)(vii)Section 12(4)Section 144C(13)Section 144C(5)Section 147Section 195Section 201(1)Section 201(1A)

Issues it is cited on

make available clausefees for included servicessection 248section 9(l)(vi)section 9(l)use of equipmentsection 90(1)section 90(2)enduring benefitsection 9(1)(vii)fees for technical servicessection 9(1)(vi)

Judgments citing CIT v. De Beers India (P.) Ltd.

Bombardier Inc., Quebec, Canada vs. Assistant Commissioner of Income Tax, Circle 1(1)(2), Delhi

In the result, the appeal of the Assessee are allowed

ITA 1022/DEL/2025[2018-19]Status: DisposedITAT Delhi10 Dec 2025AY 2018-19

Bench: Shri M. Balaganesh & Shri Vimal Kumarbombardier Inc, Vs. Acit, 400, Dorval, Cote-Vertu, Circle-1(1)(2), Road West, Quebee Delhi Canada-H4S1Y9 (Appellant) (Respondent) Pan: Aaccb7177J Assessee By : Shri Sriram Seshadri, Cas Shri Varun Jain, Ca Shri Mohit Agarwal, Ca Ms. Amulya K. Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 10/12/2025

For Appellant: Shri Sriram Seshadri, CAsFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 144C(5)Section 147Section 9(1)(vii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Bombardier Inc, Vs. ACIT, 400, Dorval, Cote-Vertu, Circle-1(1)(2), Road West, Quebee Delhi Canada-H4S1Y9 (Appellant) (Respondent) PAN: AACCB7177J Assessee by : Shri Sriram Seshadri, CAs Shri Varun Jain, CA Shri Mohit Agarwal, CA Ms. Amulya K. CA Revenue by: Shri M. S. Nethrapal, CIT DR Date of Hearing 15/09/2025 Date of pronouncement 10/12/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The Assessee Bombardier Inc (hereinafter referred to as „assessee) by filing the present appe…

Tungsten Automation England Limited (Formerly Known As Tungsten Network Limited) vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), New Delhi

ITA/93/2025HC Delhi14 Jul 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

For Appellant: Mr Deepak Chopra and Ms Priya TandonFor Respondent: Mr Sunil Agarwal, SSC with Mr Shivansh B
Section 142(1)Section 144Section 144C(5)Section 147Section 148Section 148ASection 260A

…ITA 92/2025 and ITA 93/2025 Page 1 of 49 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 14.07.2025 + ITA 92/2025 and CM APPL. 22267/2025 TUNGSTEN AUTOMATION ENGLAND LIMITED (FORMERLY KNOWN AS TUNGSTEN NETWORK LIMITED) .....Appellant Versus DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE 3(1)(1) NEW DELHI .....Respondent AND + ITA 93/2025 and CM APPL. 22294/2025 TUNGSTEN AUTOMATION ENGLAN…

Tungsten Automation England Limited (Formerly Known As Tungsten Network Limited) vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1) New Delhi

ITA/92/2025HC Delhi14 Jul 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

For Appellant: Mr Deepak Chopra and Ms Priya TandonFor Respondent: Mr Sunil Agarwal, SSC with Mr Shivansh B
Section 142(1)Section 144Section 144C(5)Section 147Section 148Section 148ASection 260A

…ITA 92/2025 and ITA 93/2025 Page 1 of 49 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 14.07.2025 + ITA 92/2025 and CM APPL. 22267/2025 TUNGSTEN AUTOMATION ENGLAND LIMITED (FORMERLY KNOWN AS TUNGSTEN NETWORK LIMITED) .....Appellant Versus DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE 3(1)(1) NEW DELHI .....Respondent AND + ITA 93/2025 and CM APPL. 22294/2025 TUNGSTEN AUTOMATION ENGLAN…

Anand Singh, Village Shahpur Turk vs. Income Tax Officer 69(5), Delhi

In the result, the appeal of the Assessee are allowed

ITA 1022/DEL/2024[2012-13]Status: DisposedITAT Delhi20 Feb 2025AY 2012-13

Bench: Shri M. Balaganesh & Shri Vimal Kumarbombardier Inc, Vs. Acit, 400, Dorval, Cote-Vertu, Circle-1(1)(2), Road West, Quebee Delhi Canada-H4S1Y9 (Appellant) (Respondent) Pan: Aaccb7177J Assessee By : Shri Sriram Seshadri, Cas Shri Varun Jain, Ca Shri Mohit Agarwal, Ca Ms. Amulya K. Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 10/12/2025

For Appellant: Shri Sriram Seshadri, CAsFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 144C(5)Section 147Section 9(1)(vii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Bombardier Inc, Vs. ACIT, 400, Dorval, Cote-Vertu, Circle-1(1)(2), Road West, Quebee Delhi Canada-H4S1Y9 (Appellant) (Respondent) PAN: AACCB7177J Assessee by : Shri Sriram Seshadri, CAs Shri Varun Jain, CA Shri Mohit Agarwal, CA Ms. Amulya K. CA Revenue by: Shri M. S. Nethrapal, CIT DR Date of Hearing 15/09/2025 Date of pronouncement 10/12/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The Assessee Bombardier Inc (hereinafter referred to as „assessee) by filing the present appe…

Deputy Commissioner Income Tax, Circle-3(1)(1), Benglauru, Bengaluru vs. Goldman Sachs Services Pvt Ltd, Bengaluru

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1242/BANG/2024[2013-14]Status: DisposedITAT Bangalore06 Aug 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Sharat Rao, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 195Section 201(1)Section 40Section 9(1)(vii)

…ITA Nos.1241 & 1242/Bang/2024 M/s. Goldman Sachs Services Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1241 & 1242/Bang/2024 Assessment Year: 2011-12 & 2013-14 M/s. Goldman Sachs Services Pvt. Ltd. Helios Business Park DCIT 150 Outer Ring Road Circle-3(1)(1) Vs. Kadubeesanahalli Bangalore Bangalore 560 103 Karnataka PAN No.AACCG2435N APPELLANT RESPONDENT Assessee by : Sri Sharat Rao, A.R. Revenue by : Ms. Neera Malhotra, D.R. Date of Hearing : 06.08.2024 Date of Pronouncement :…

Deputy Commissioner of Income Tax, Circle-3(1)(1), Bengaluru vs. Goldman Sachs Services Pvt. Ltd, Bengaluru

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 1241/BANG/2024[2011-12]Status: DisposedITAT Bangalore06 Aug 2024AY 2011-12

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Sharat Rao, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 195Section 201(1)Section 40Section 9(1)(vii)

…ITA Nos.1241 & 1242/Bang/2024 M/s. Goldman Sachs Services Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1241 & 1242/Bang/2024 Assessment Year: 2011-12 & 2013-14 M/s. Goldman Sachs Services Pvt. Ltd. Helios Business Park DCIT 150 Outer Ring Road Circle-3(1)(1) Vs. Kadubeesanahalli Bangalore Bangalore 560 103 Karnataka PAN No.AACCG2435N APPELLANT RESPONDENT Assessee by : Sri Sharat Rao, A.R. Revenue by : Ms. Neera Malhotra, D.R. Date of Hearing : 06.08.2024 Date of Pronouncement :…

The Dy.CIT (Int.-Taxa.)-1, Ahmedabad vs. Zydus Lifscience Ltd. (Formerly Known As Cadila Healthcare Ltd.), Ahmedabad

In the result, the appeal of the revenue is hereby dismissed

ITA 36/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad17 May 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Jigar Patel, A.RFor Respondent: Shri Sudhakar Verma, Sr. D.R
Section 9(1)(vi)Section 9(1)(vii)

…आयकरअपील"यअ"धकरण, अहमदाबाद"यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.36/AHD/2021 ("नधा"रणवष"/Asstt. Year: 2012-13) DCIT Vs. Zydus Lifescience Ltd. (International Taxation)-I, (Formerly known as Cadila Ahmedabad Healthcare Ltd.), 4th Floor, D-Wing, Zydus Corporate Park, Scheme No. 63, Survey No. 536, Khoraj (Gandhinagar), Nr. Vaishnodevi Circle, S.G. Highway, Ahmedabad-3800015 PAN:AAACC6253G (Applicant) (Respondent) Revenue by : Shri Sudhakar Verma, Sr. D.R. Assessee by : Shri Jigar…

Airport Authority of India, New Delhi vs. ITO (International Taxation), New Delhi

In the result, both the appeals filed by the assessee in ITA No

ITA 2084/DEL/2016[2014-15]Status: DisposedITAT Delhi05 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 195Section 195(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2083 & 2084/Del/2016 Asstt. Years: 2014-15 & 2014-15 Airport Authority of India Vs. ITO (International Rajiv Gandhi Bhawan, Taxation) TDS Safdarjung Airport, Ward-1(1) New Delhi – 110 003 New Delhi. PAN AAACA6412D (Appellant) (Respondent) Assessee by: Shri Ruchesh Sinha, Advocate Department by: Shri Sanjay Kumar, Sr. DR Date of Hearing: 18.07.2023 Date of 05.09.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM Two appeals filed by the assessee arise out of two…

Airport Authority of India, New Delhi vs. ITO (International Taxation), New Delhi

In the result, both the appeals filed by the assessee in ITA No

ITA 2083/DEL/2016[2014-15]Status: DisposedITAT Delhi05 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 195Section 195(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2083 & 2084/Del/2016 Asstt. Years: 2014-15 & 2014-15 Airport Authority of India Vs. ITO (International Rajiv Gandhi Bhawan, Taxation) TDS Safdarjung Airport, Ward-1(1) New Delhi – 110 003 New Delhi. PAN AAACA6412D (Appellant) (Respondent) Assessee by: Shri Ruchesh Sinha, Advocate Department by: Shri Sanjay Kumar, Sr. DR Date of Hearing: 18.07.2023 Date of 05.09.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM Two appeals filed by the assessee arise out of two…

Goldman Sachs & Co., Mumbai vs. Dy CIT (International Taxation)-2(3)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 1264/MUM/2021[2017-18]Status: DisposedITAT Mumbai08 May 2023AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

Goldman Sachs & Co., Mumbai vs. DCIT- 2(3)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 6005/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 May 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

Goldman Sachs & Co, Mumbai vs. DCIT (It)-2(3)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 7490/MUM/2018[2014-15]Status: DisposedITAT Mumbai08 May 2023AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

Goldman Sachs & Company, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation) 2(3)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 401/MUM/2018[2013-14]Status: DisposedITAT Mumbai08 May 2023AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

Bio-Rad Laboratories Inc., Gurgaon vs. ACIT Int. Taxation, Circle-1(1)(2)

In the result, the appeals of the assessee in ITA Nos

ITA 996/DEL/2022[2019-20]Status: DisposedITAT Delhi30 Dec 2022AY 2019-20

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR, JUDICIAL MEMBER ITA No. 994/DEL/2022 [A.Y 2018-19] ITA No. 996/DEL/2022 [A.Y 2019-20] M/s Bio Rad Laboratories Inc. Vs. The A.C.I.T Emaar Digital Greens, 9th Floor Circle 1(1)(2) Tower –A, Sector 61, Golf Course International Taxation Extension, Gurgaon, Haryana New Delhi PAN: AAFCB 5527 L (Applicant) (Respondent) Assessee By : Shri K.M. Gupta, Adv. Ms. Shruti Khimta, AR Department By : Shri Gangadhar Panda, CIT-DR Date of Hearing : 19.12.2022 Date of Pronouncement…

Bio-Rad Laboratories Inc., Haryana vs. ACIT International Taxation Circle-1(1)(2), Circle-1(1)(2)

In the result, the appeals of the assessee in ITA Nos

ITA 994/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Dec 2022AY 2018-19

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR, JUDICIAL MEMBER ITA No. 994/DEL/2022 [A.Y 2018-19] ITA No. 996/DEL/2022 [A.Y 2019-20] M/s Bio Rad Laboratories Inc. Vs. The A.C.I.T Emaar Digital Greens, 9th Floor Circle 1(1)(2) Tower –A, Sector 61, Golf Course International Taxation Extension, Gurgaon, Haryana New Delhi PAN: AAFCB 5527 L (Applicant) (Respondent) Assessee By : Shri K.M. Gupta, Adv. Ms. Shruti Khimta, AR Department By : Shri Gangadhar Panda, CIT-DR Date of Hearing : 19.12.2022 Date of Pronouncement…

Edenred Sa, Mumbai vs. ACIT (It) 2(2)(1), Mumbai

In the result, this appeal by the assessee is allowed

ITA 5193/MUM/2018[2015-16]Status: DisposedITAT Mumbai23 Dec 2022AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.508/Mum./2016 (Assessment Year : 2012–13) Edenred SA C/o SRBC Associates & LLP 14th Floor, The Ruby ……………. Appellant 29, Senapati Bapat Marg Dadar, Mumbai 400 028 PAN – AACCE9031G v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(2)(1), Mumbai ITA no.7247/Mum./2017 (Assessment Year : 2013–14) Edenred SA C/o Walker Chandiok & Co. LLP 16th Floor, Tower–II, Indiabulls Finance Centre ……………. Appellant Senapati Bapat Marg, El…

Edenred Sa, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

In the result, this appeal by the assessee is allowed

ITA 7248/MUM/2017[2014-15]Status: DisposedITAT Mumbai23 Dec 2022AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.508/Mum./2016 (Assessment Year : 2012–13) Edenred SA C/o SRBC Associates & LLP 14th Floor, The Ruby ……………. Appellant 29, Senapati Bapat Marg Dadar, Mumbai 400 028 PAN – AACCE9031G v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(2)(1), Mumbai ITA no.7247/Mum./2017 (Assessment Year : 2013–14) Edenred SA C/o Walker Chandiok & Co. LLP 16th Floor, Tower–II, Indiabulls Finance Centre ……………. Appellant Senapati Bapat Marg, El…

Edenred Sa, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

In the result, this appeal by the assessee is allowed

ITA 7247/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Dec 2022AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.508/Mum./2016 (Assessment Year : 2012–13) Edenred SA C/o SRBC Associates & LLP 14th Floor, The Ruby ……………. Appellant 29, Senapati Bapat Marg Dadar, Mumbai 400 028 PAN – AACCE9031G v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(2)(1), Mumbai ITA no.7247/Mum./2017 (Assessment Year : 2013–14) Edenred SA C/o Walker Chandiok & Co. LLP 16th Floor, Tower–II, Indiabulls Finance Centre ……………. Appellant Senapati Bapat Marg, El…

Edenred Sa, Mumbai vs. DCIT (It) 2(2)(1), Mumbai

In the result, this appeal by the assessee is allowed

ITA 508/MUM/2016[2012-13]Status: DisposedITAT Mumbai23 Dec 2022AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.508/Mum./2016 (Assessment Year : 2012–13) Edenred SA C/o SRBC Associates & LLP 14th Floor, The Ruby ……………. Appellant 29, Senapati Bapat Marg Dadar, Mumbai 400 028 PAN – AACCE9031G v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(2)(1), Mumbai ITA no.7247/Mum./2017 (Assessment Year : 2013–14) Edenred SA C/o Walker Chandiok & Co. LLP 16th Floor, Tower–II, Indiabulls Finance Centre ……………. Appellant Senapati Bapat Marg, El…

Ntt Asia Pacific Holdings Pte. Ltd.(Formerly Known As Dimension Data Asia Pacific Pte. Ltd., Mumbai vs. ACIT (It)2(1)(2), Mumbai

In the result, appeal by the assessee is partly allowed for statistical purpose

ITA 325/MUM/2022[2018-19]Status: DisposedITAT Mumbai13 Oct 2022AY 2018-19

Bench: Shri Prashant Maharishi, Accountnat Member & Shri Sandeep Singh Karhail

For Appellant: Shri Sunil MotilalaFor Respondent: Shri Soumendu Kumar Dash
Section 115A(1)(a)Section 139(1)Section 143(3)Section 144CSection 144C(13)Section 194LSection 234ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTNAT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.325/Mum./2022 (Assessment Year : 2018–19) NTT Asia Pacific Holdings Pte. Ltd. (Formerly known as Dimension Data Asia Pacific Pte. Ltd.) C/o Dhruva Advisors LLP ……………. Appellant 1101 & 1102, 11th Floor One World Centre, Tower 2B 841, Senapati Bapat Marg Elphinstone Road, Mumbai 400 013 PAN – AADCD4348L v/s Assistant Commissioner of Income Tax …………….Respondent Circle–2(1)(2), Mumbai Assessee by : Shri Sunil Motilala Revenue by : Shri Soumendu Kumar Dash…

CIT v. De Beers India (P.) Ltd. (208 Taxmann 406) — Cited in 34 Judgments | BharatTax