CIT v. Mitsui Engineering

123 Taxmann 182High Court#13304 most cited
7

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 9(l)(vii)section 44bbbsection 9(2)commercial substancesection 9(l)section 59section 44bbsection 44bfees for included servicestransfer of capital assetassistant directorsection 9(1)(vii)

Judgments citing CIT v. Mitsui Engineering

Dsd Noell Gmbh, New Delhi vs. DCIT Circle-1(2)(2) International Taxation, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1619/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Nov 2023AY 2018-19

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Dsd Noell Gmbh, New Delhi vs. DCIT Circle -1(2)(2), International Taxation, New Delhi

In the result, the appeals of the assessee are allowed

ITA 115/DEL/2021[2017-18]Status: DisposedITAT Delhi21 Nov 2023AY 2017-18

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Dsd Noell Gmbh, New Delhi vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 7282/DEL/2019[2016-17]Status: DisposedITAT Delhi21 Nov 2023AY 2016-17

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Dsd Noell Gmbh, New Delhi vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 7070/DEL/2018[2015-16]Status: DisposedITAT Delhi21 Nov 2023AY 2015-16

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Dsd Noell Gmbh, New Delhi vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 6190/DEL/2017[2014-15]Status: DisposedITAT Delhi21 Nov 2023AY 2014-15

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Dsd Noell Gmbh, New Delhi vs. ACIT (International Taxation), New Delhi

In the result, the appeals of the assessee are allowed

ITA 255/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2023AY 2012-13

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Dsd Noell Gmbh, New Delhi vs. DCIT (International Taxation), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3186/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Nov 2023AY 2011-12

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

CIT v. Mitsui Engineering (123 Taxmann 182) — Cited in 7 Judgments | BharatTax