CIT v. Hindustan General Electric Corpn. Ltd.

81 ITR 243High Court1971#21540 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Judgments citing CIT v. Hindustan General Electric Corpn. Ltd.

M/S BELGACOM INTERNATIONAL CARRIER SERVICES SA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(1) INTERNATIONAL TAXATION, BANGALORE

In the result, the appeal filed by assessee stands allowed for statistical purposes

ITA 2884/BANG/2017[2008-09]Status: DisposedITAT Bangalore26 Apr 2022AY 2008-09

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(It)A No. 2884/Bang/2017 Assessment Year : 2008-09 M/S. Belgacom The Deputy International Carrier Commissioner Of Services Sa, Income Tax, Rue Lebeau 4, Circle -1(1), 1000 Brussels, International Taxation, Vs. Belgium. Bangalore. Appellant Respondent : Shri V. Sridharan, Senior Assessee By Advocate : Shri Pradeep Kumar, Cit-Dr & Revenue By Smt. Vandana Sagar, Cit-Dr Date Of Hearing : 16-03-2022 Date Of Pronouncement : 26-04-2022 Order Per Beena Pillaipresent Appeal Is Filed By Non Resident Assessee Against Order Dated 30.10.2017 Passed By Dcit (It), Circle -1(1), Bangalore On Following Grounds Of Appeal: “Being Aggrieved By The Order Of The Learned Dcit, Circle - 1(1), International Taxation, Bengaluru ('A0'), Read With The Order Of The Learned Dispute Resolution Panel ('Drp*), Bengaluru, The Assessee Begs To Prefer The Present Appeal On The Following Grounds: 1. The Learned Ao Erred In Exercising, Jurisdiction U/S 147 Of The Act In The Case Of The Appellant. 2. The Lower Authorities Erred In Holding That A Sum Of Rs. 6,87,13,119/- Received By The Appellant From Its Customer In India Is In The Nature Of 'Royalty' Within The Meaning Of Section 9(1)(Vi) Of The It Act & Accordingly Taxable In India Under The It Act.

For Respondent: Shri V. Sridharan, Senior

Section 143(3)Section 147Section 148Section 234ASection 234BSection 234CSection 9(1)(v)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 2884/Bang/2017 Assessment Year : 2008-09 M/s. Belgacom The Deputy International Carrier Commissioner of Services SA, Income Tax, Rue Lebeau 4, Circle -1(1), 1000 Brussels, International Taxation, Vs. Belgium. Bangalore. APPELLANT RESPONDENT : Shri V. Sridharan, Senior Assessee by Advocate : Shri Pradeep Kumar, CIT-DR & Revenue by Smt. Vandana Sagar, CIT-DR Date of Hearing : 16-03-2022 Date of Pronouncement : 26-04-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER P…

HITACHI METGLAS (INDIA) PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 11(2), NEW DELHI

In the result, the appeal filed by the assessee in ITA No

ITA 5906/DEL/2017[2010-11]Status: DisposedITAT Delhi11 Nov 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[A.Y 2010-11]

For Appellant: Shri Saleel Kapoor, AdvFor Respondent: Shri Pradeep Kumar Meel, CIT- DR

…Jain & Co. Ltd. v. CIT: 81 ITR 754 (SC) · • M.K. Bros. (P.) Ltd. v. CIT: 86 ITR 38 (SC) · • Travancore Sugars & Chemicals Ltd. v. CIT: 62 ITR 566 (SC) · • CIT v. B.N. Elias & Co. (P.) Ltd.: 168 ITR 190 (Cal.) · • CIT v. Hindustan General Electric Corpn. Ltd.: 81 ITR 243 (Cal.) · Gannon Norton Metal Diamond Dies Ltd. v. CIT: 163 ITR 606 (Bom.) · CIT v. Mehta Transport Co.: 160 ITR 35 (Guj.) · • Saraswati Industrial Syndicate Ltd. v. CIT: 137 ITR 886 (Punj. &Har.) CIT v. Oblum Electrical Industries.: 127 ITR 409 (AP) Further, attention is invited to following decisions wherein it has been held that shifting/ relo…

KIDS CLINIC INDIA PRIVATE LIMITED,BANGALORE vs. ADDL.C.I.T., BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 784/BANG/2016[2011-12]Status: DisposedITAT Bangalore22 Jan 2021AY 2011-12

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranassessment Year :2011-12 M/S.Kids Clinic India Pvt. Ltd., Vs. The Additional Commissioner Of Income Tax, No.1533, 9Th Main, Range - 5,Bengaluru. 3Rd Block, Jayanagar, Bengaluru – 560 071. Pan : Aacck 7678 R Assesseee By : Shri. Nageshwar Rao, Advocate : Revenue By Shri. Tshering Ongda, Jcit(Dr)(Itat), Bangalore Date Of Hearing : 19.1.2021 Date Of Pronouncement : 22.1.2021 O R D E R

Section 143(3)Section 40A(2)(a)

…ermanent character, the possession of which is a condition of carrying on of the business, the expenditure should be regarded as revenue expenditure - Empire Jute Co. Ltd. vs. CIT [1980] 124 ITR 1 (SC)/CIT vs. Hinthisthan Gpneral Flectrical Corpn. Ltd. [1971] 81 ITR 243 (Cal.)/CIT vs. Oblum Electrical Industries (P.) Ltd. [1981] 127 ITR 409 (AP). 15. In the light of the judicial decisions referred to above, we are of the view that the payment in question was owing to commercial expediency and enabled the assessee to avoid payment of future licence fee and thereby reduced the operating cost of the assessee. Such…

M/S. HONDA SIEL POWER PRODUCTS LTD.,GAUTAM BUDH NAGAR vs. DCIT, NEW DELHI

In the result, both the appeals of the assessee-company are partly allowed for statistical purposes

ITA 551/DEL/2014[2009-10]Status: DisposedITAT Delhi13 Apr 2016AY 2009-10

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: S/Sh. Neeraj Jain, AdvFor Respondent: Sh. Armendra Kumar, CIT/ DR

Section 143(3)Section 144CSection 2Section 92B

…Dalmia Jain & Co. Ltd. v. CIT: 81 ITR 754 (SC) • M.K. Bros. (P.) Ltd. v. CIT: 86 ITR 38 (SC) • Travancore Sugars & Chemicals Ltd. v. CIT: 62 ITR 566 (SC) • CIT v. B.N. Elias & Co. (P.) Ltd.: 168 ITR 190 (Cal.) • CIT v. Hindustan General Electric Corpn. Ltd.: 81 ITR 243 (Cal.) • Gannon Norton Metal Diamond Dies Ltd. v. CIT: 163 ITR 606 (Bom.) • CIT v. Mehta Transport Co.: 160 ITR 35 (Guj.) • Saraswati Industrial Syndicate Ltd. v. CIT: 137 ITR 886 (Punj. &Har.) • CIT v. Oblum Electrical Industries.: 127 ITR 409 (AP) Further, attention is invited to following decisions wherein it has been held that shifting/ reloca…