CIT v. Sedco Forex International Drilling Co. Ltd.

264 ITR 320Reported decision2003#1594 most cited

What is CIT v. Sedco Forex International Drilling Co. Ltd. authority for?

Interest under Section 234B cannot be levied on a payee-assessee for default in advance tax payment if the tax was liable to be deducted at source by the payer under the Income-tax Act.

71

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2010 to 2024.

Also referred to as

CIT v. Sedco Forex International Drilling Co. Ltd. · 264 ITR 320 · Section 234B · advance tax interest · payee assessee · tax deduction at source · TDS · non-deduction by payer · Section 191 · Section 192 · advance tax liability · Uttaranchal High Court

Judgments citing CIT v. Sedco Forex International Drilling Co. Ltd.

Raskspace Us Inc, Mumbai vs. DCIT (It) 4(1)(1), Mumbai

In the result, these appeals of the assessee are allowed as indicated above

ITA 3507/MUM/2017[2014-15]Status: DisposedITAT Mumbai29 May 2019AY 2014-15

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: S/Shri PJ PardiwalaFor Respondent: S/Shri Kumar Sanjay, CIT DR &
Section 143(3)Section 144C(5)Section 9Section 9(1)(vi)

…ot be imposed on payee assessee. Hon’ble High Court held as under: - “5. Under the provisions of the present Act, the issue had come for consideration in the case of CIT v. Sedco Forex International Drilling Co. Ltd. [2004] 186 CTR (Uttaranchal) 144 : [2003] 264 ITR 320 (Uttaranchal). One of the questions was, as to whether interest could be levied on the assessee under s. 234B of the Act in respect of tax which was not liable to be deducted at source. A learned Bench of the Uttaranchal High Court, after considering the provisions, held as under : "Secondly, although s. 191 of the Act is not overridden by ss. 1…

Rackspace, Us Inc., Mumbai vs. DCIT (It) 4(1)(1), Mumbai

In the result, these appeals of the assessee are allowed as indicated above

ITA 1075/MUM/2017[2013-14]Status: DisposedITAT Mumbai29 May 2019AY 2013-14

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: S/Shri PJ PardiwalaFor Respondent: S/Shri Kumar Sanjay, CIT DR &
Section 143(3)Section 144C(5)Section 9Section 9(1)(vi)

…ot be imposed on payee assessee. Hon’ble High Court held as under: - “5. Under the provisions of the present Act, the issue had come for consideration in the case of CIT v. Sedco Forex International Drilling Co. Ltd. [2004] 186 CTR (Uttaranchal) 144 : [2003] 264 ITR 320 (Uttaranchal). One of the questions was, as to whether interest could be levied on the assessee under s. 234B of the Act in respect of tax which was not liable to be deducted at source. A learned Bench of the Uttaranchal High Court, after considering the provisions, held as under : "Secondly, although s. 191 of the Act is not overridden by ss. 1…

Rackspace, Us Inc, Mumbai vs. DCIT (It) 4(1)(1), Mumbai

In the result, these appeals of the assessee are allowed as indicated above

ITA 1634/MUM/2016[2012-13]Status: DisposedITAT Mumbai29 May 2019AY 2012-13

Bench: Sri Mahavir Singh, Jm & Sri Rajesh Kumar, Am

For Appellant: S/Shri PJ PardiwalaFor Respondent: S/Shri Kumar Sanjay, CIT DR &
Section 143(3)Section 144C(5)Section 9Section 9(1)(vi)

…ot be imposed on payee assessee. Hon’ble High Court held as under: - “5. Under the provisions of the present Act, the issue had come for consideration in the case of CIT v. Sedco Forex International Drilling Co. Ltd. [2004] 186 CTR (Uttaranchal) 144 : [2003] 264 ITR 320 (Uttaranchal). One of the questions was, as to whether interest could be levied on the assessee under s. 234B of the Act in respect of tax which was not liable to be deducted at source. A learned Bench of the Uttaranchal High Court, after considering the provisions, held as under : "Secondly, although s. 191 of the Act is not overridden by ss. 1…

DCIT, Dehradun vs. M/S. Reed Hycalog Limited Partnership, Noida

In the result, the appeal of the Revenue is dismissed and the cross- objection of the assessee is partly allowed

ITA 6985/DEL/2014[2006-07]Status: DisposedITAT Delhi12 Apr 2019AY 2006-07

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2006-07

Section 126Section 147Section 148Section 234BSection 234C

…ial Pronouncements DIT v. Jacabs Civil Incorporated/Mitsubishi Corporation (330 ITR 578) (Hon’ble Jurisdictional Delhi HC) The Hon’ble Delhi HC relying on the decision of Hon’ble Uttaranchal HC in the case of CIT v. Sedco Forex International Drilling Co. Ltd (264 ITR 320) and Hon'ble Bombay HC 8 in the case of DIT v. NGC Network Asia LLC (222 CTR 85) has held in para 8 of the decision as under: This clause categorically uses the expression "deductible or collectible at source " and it is this clause which is incorporated by the Uttaranchal High Court in the said judgment (supra) in the manner already pointed abo…

Cascade Holdings P.Ltd, Mumbai vs. ACIT Cen Cir 4(3), Mumbai

In the result, both the appeals filed by the assessee for assessment years

ITA 937/MUM/2017[2003-04]Status: DisposedITAT Mumbai04 Apr 2019AY 2003-04

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2003-2004 M/S Cascade Holdings Pvt. Ltd., The Acit- Central Circle 4(3), 32, Madhuli, 3Rd Floor, R. No. 413, Aaykar Bhavan, Dr. Annie Besant Road, Worli, M.K. Road, Mumbai - 400018 Vs. Mumbai - 400020 Pan: Aaacc5768N (Appellant) (Respondent) & Assessment Year: 2011-2012 M/S Cascade Holdings Pvt. Ltd., The Assistant Commissioner Of 32, Madhuli, 3Rd Floor, Income Tax, Dr. Annie Besant Road, Worli, Central Circle – 31, Mumbai - 400018 Vs. R. No. 413, Aaykar Bhavan, Pan: Aaacc5768N Mumbai - 400020 (Appellant) (Respondent)

For Appellant: Shri Dharmesh Shah/For Respondent: Dr. P. Daniel (DR)
Section 142Section 143Section 144Section 234ASection 234B

…hould be after considering the amount of tax deductible at source on the income assessed. The appellant relies in this regard on the following decisions. He relied upon the cases of Motorola inc. v. DCIT [95 ITD 269 (Del.) (SB)], SedcoFores Drilling Co. Ltd. [264 ITR 320], NGC Network Asia LLC [313 ITR 187], Summit Bhatacharya [300 ITR (AT) 347 (Bom)(SB)], Vijal Gopal Jindal [ITA No. 4333/Del/2009] &Emillo Ruiz Berdejo [320 ITR 190 (Bom)]. DR relied upon the cases of Devine Holdings Pvt. Ltd. Assessment Years: 2003-2004 and 2011-12 3.1.We have heard the rival submissions and perused the material before us. We f…

Ulo Systems Llc, Noida vs. DCIT (International Taxation), Dehradun

In the result appeals filed by assessee stands partly allowed as indicated above

ITA 317/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Mar 2019AY 2012-13

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

For Appellant: Sh. Nageswar Rao, Adv. &For Respondent: Sh. G.K.Dhall, CIT, DR
Section 143Section 143(3)Section 144CSection 234BSection 271(1)(c)Section 271BSection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘D’, NEW DELHI BEFORE SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AY: 2008-09 AY: 2009-10 AY: 2010-11 AY: 2011-12 AY: 2012-13 M/s ULO Systems LLC DCIT, C/o S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B vs. Dehradun Near DLF Golf Course Sector 42 Gurgaon 122 002 PAN: AAACU5048F (Appellant) (Respondent) Assessee by : Sh. Nageswar Rao, Adv. & Sh.Purushottam Anand, Adv. Department by : Sh. G.K.Dhall, CIT, DR. Date of Hearing : 29/01/2019 Date of Pronouncement: 29/03/2019 ORDER PER BEENA A…

Ulo Systems Llc, Gurgaon vs. DCIT, Dehradun

In the result appeals filed by assessee stands partly allowed as indicated above

ITA 653/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Mar 2019AY 2011-12

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

For Appellant: Sh. Nageswar Rao, Adv. &For Respondent: Sh. G.K.Dhall, CIT, DR
Section 143Section 143(3)Section 144CSection 234BSection 271(1)(c)Section 271BSection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘D’, NEW DELHI BEFORE SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AY: 2008-09 AY: 2009-10 AY: 2010-11 AY: 2011-12 AY: 2012-13 M/s ULO Systems LLC DCIT, C/o S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B vs. Dehradun Near DLF Golf Course Sector 42 Gurgaon 122 002 PAN: AAACU5048F (Appellant) (Respondent) Assessee by : Sh. Nageswar Rao, Adv. & Sh.Purushottam Anand, Adv. Department by : Sh. G.K.Dhall, CIT, DR. Date of Hearing : 29/01/2019 Date of Pronouncement: 29/03/2019 ORDER PER BEENA A…

Ulo Systems Llc, Gurgaon vs. ADIT, Dehradun

In the result appeals filed by assessee stands partly allowed as indicated above

ITA 6018/DEL/2013[2010-11]Status: DisposedITAT Delhi29 Mar 2019AY 2010-11

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

For Appellant: Sh. Nageswar Rao, Adv. &For Respondent: Sh. G.K.Dhall, CIT, DR
Section 143Section 143(3)Section 144CSection 234BSection 271(1)(c)Section 271BSection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘D’, NEW DELHI BEFORE SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AY: 2008-09 AY: 2009-10 AY: 2010-11 AY: 2011-12 AY: 2012-13 M/s ULO Systems LLC DCIT, C/o S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B vs. Dehradun Near DLF Golf Course Sector 42 Gurgaon 122 002 PAN: AAACU5048F (Appellant) (Respondent) Assessee by : Sh. Nageswar Rao, Adv. & Sh.Purushottam Anand, Adv. Department by : Sh. G.K.Dhall, CIT, DR. Date of Hearing : 29/01/2019 Date of Pronouncement: 29/03/2019 ORDER PER BEENA A…

Ulo Systems Llc, Gurgaon vs. ADIT Intl. Taxation, Dehradun

In the result appeals filed by assessee stands partly allowed as indicated above

ITA 4849/DEL/2012[2009-10]Status: DisposedITAT Delhi29 Mar 2019AY 2009-10

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

For Appellant: Sh. Nageswar Rao, Adv. &For Respondent: Sh. G.K.Dhall, CIT, DR
Section 143Section 143(3)Section 144CSection 234BSection 271(1)(c)Section 271BSection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘D’, NEW DELHI BEFORE SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AY: 2008-09 AY: 2009-10 AY: 2010-11 AY: 2011-12 AY: 2012-13 M/s ULO Systems LLC DCIT, C/o S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B vs. Dehradun Near DLF Golf Course Sector 42 Gurgaon 122 002 PAN: AAACU5048F (Appellant) (Respondent) Assessee by : Sh. Nageswar Rao, Adv. & Sh.Purushottam Anand, Adv. Department by : Sh. G.K.Dhall, CIT, DR. Date of Hearing : 29/01/2019 Date of Pronouncement: 29/03/2019 ORDER PER BEENA A…

Ulo Systems Llc., Gurgaon vs. ADIT, Dehradun

In the result appeals filed by assessee stands partly allowed as indicated above

ITA 5279/DEL/2011[2008-09]Status: DisposedITAT Delhi29 Mar 2019AY 2008-09

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

For Appellant: Sh. Nageswar Rao, Adv. &For Respondent: Sh. G.K.Dhall, CIT, DR
Section 143Section 143(3)Section 144CSection 234BSection 271(1)(c)Section 271BSection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘D’, NEW DELHI BEFORE SMT. BEENA A PILLAI, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AY: 2008-09 AY: 2009-10 AY: 2010-11 AY: 2011-12 AY: 2012-13 M/s ULO Systems LLC DCIT, C/o S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B vs. Dehradun Near DLF Golf Course Sector 42 Gurgaon 122 002 PAN: AAACU5048F (Appellant) (Respondent) Assessee by : Sh. Nageswar Rao, Adv. & Sh.Purushottam Anand, Adv. Department by : Sh. G.K.Dhall, CIT, DR. Date of Hearing : 29/01/2019 Date of Pronouncement: 29/03/2019 ORDER PER BEENA A…

Velvet Holdings P.Ltd, Mumbai vs. ACIT Cen Cir 31 Cen RG -7, Mumbai

In the result, appeal of assessee is allowed for statistical purpose

ITA 1216/MUM/2017[2011-12]Status: DisposedITAT Mumbai15 Oct 2018AY 2011-12

Bench: Shri G.S. Pannu, Am & Shri Pawan Singh, Jm

Section 115JSection 143Section 143(3)Section 234ASection 234B

…ould be after considering the amount of tax deductible at source on the income assessed. The appellant relies in this regard on the following decisions. He relied upon the cases of Motorola inc. v. DCIT [95 ITD 269 (Del.) (SB)], Sedco Fores Drilling Co. Ltd. [264 ITR 320], NGC Network Asia LLC [313 ITR 187], Summit Bhatacharya [ 300 ITR (AT) 347 (Bom)(SB)], Vijal Gopal Jindal [ITA No. 4333/Del/2009] & Emillo Ruiz Berdejo [320 ITR 190 (Bom)]. DR relied upon the cases of Devine Holdings Pvt. Ltd. 3.1.We have heard the rival submissions and perused the material before us. We find that in the case of Devine Holdings…

Late Shri Harshad S.Mehta, Mumbai vs. Asst CIT Cen Cir 4(1), Mumbai

The appeal of the assessee is allowed for statistical purposes

ITA 1844/MUM/2017[2012-13]Status: DisposedITAT Mumbai26 Sept 2018AY 2012-13

Bench: Shri Manoj Kumar Aggarwal,Am & Shri Ravish Sood, Jm

For Appellant: Shri. Dharmesh Shah, A.RFor Respondent: Shri. Dr. P. Daniel, D.R
Section 139Section 143(3)Section 144Section 147Section 148Section 234ASection 234B

…should be after considering the amount of tax deductible at source on the income assessed. The appellant relies in this regard on the following decisions. He relied upon the cases of Motorola Inc. vs DCIT (95 LTD 269(Del)( SB). Sedco Pores Drilling Co. Ltd. (264 ITR 320), NGC Network Asia LLC (313 ITR 187). Summit Bhatacharya (300 ITR (AT) 347 (Bom)(SB), Vijay Gopal Jindal (ITA No. 4333/Del/2009) & Emillo Ruiz Berdejo (320 ITR 190(Bom). DR relied upon the cases of Divine Holdings Pvt. Ltd. 3.1 We have heard the rival submissions and perused the material before us. We find that in the case of Divine Holdings Put.…

Hsbc Bank (Mauritius) Ltd, Mumbai vs. DCIT (It) 2(2)(2), Mumbai

In the result, the assessee’s appeal stands allowed and the Revenue’s cross

ITA 1086/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Aug 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm

For Respondent: Shri Samuel Darse
Section 207Section 209Section 23Section 234BSection 271

…he ld. DR did not dispute this proposition. 12. Upon careful consideration, we note that the Hon'ble jurisdictional High Court in the above said decision has held as under: In view of the decision of CIT v. Sedco Forex International Drilling Co. Ltd. [2003] 264 ITR 320 (Uttaranchal), it was to be held that when a duty is cast on the payer to deduct and pay the tax at source, on payer's failure to do so, no interest under section 234B can be imposed on the payee assessee. 13. Be as it may, we have already decided the issue of exigibility to taxation in favour of the assessee. Hence, this issue is consequential…

Growmore Exports Ltd, Mumbai vs. Asst CIT Cen Cir 31 Cen RG 7, Mumbai

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

ITA 1220/MUM/2017[2011-12]Status: DisposedITAT Mumbai06 Jul 2018AY 2011-12

Bench: S/Shri B.R.Baskaran (Am) & Amarjit Singh (Jm)

Section 139(5)Section 57

…should be after considering the amount of tax deductible at source on the income assessed. The appellant relies in this regard on the following decisions. He relied upon the cases of Motorola inc. v. DCIT [95 ITD 269 (Del.(SB)], Sedco Fores Drilling Co. Ltd. [264 ITR 320],NGC Network Asia LLC [313 ITR 187] ,Summit Bhatacharya [ 300 ITR (AT) 347 (Bom)(SB)], Vijal Gopal Jindal [ITA No. 4333/Del/2009] & Emillo Ruiz Berdejo [320 ITR 190 (Bom)].DR relied upon the 3.1. We have heard the rival submissions and perused the material before us. We find that in the case of Devine Holdings Pvt. Ltd. Hon’ble Bombay High Court…

DCIT, New Delhi vs. M/S. Cargill International Trading Pte. Ltd., Singapore

In the result, the appeal of the Revenue is dismissed

ITA 3415/DEL/2015[2009-10]Status: DisposedITAT Delhi21 Jun 2018AY 2009-10

Bench: : Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2009-10

Section 115ASection 234BSection 91(7)

…ppellant are subject to withholding tax u/s 195. For this proposition, the appellant has relied upon various case laws as under: DIT vs Jacabs Civil Incorporated, Mitsubishi Corpn. & ors. 330 ITR 578 (Delhi) CJT vs Sedco Forex International Drilling Co. Ltd. 264 ITR 320 (Uttar) DIT vs NGC Network Asia LLC 222 CTR 86 (Bom) 9.2. The contention of the appellant has been duly considered. In view of jurisdictional High Court's decision and other authorities on the issue, I hold that interest u/s 234B of the Act is not leviable in this case as payments made to the appellant were subject to withholding tax u/s 195 of…

DCIT, New Delhi vs. M/S. Mastercard Intl. Inc., Gurgaon

In the result, the Appeal filed by the Department stands

ITA 5109/DEL/2015[2006-07]Status: DisposedITAT Delhi22 Nov 2017AY 2006-07

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Sandeep Karhail, AdvFor Respondent: Sh. Gaurav Dudeja, Sr. DR
Section 142(1)Section 148Section 195Section 234B

…has relied upon following case laws: - DIT vs. Jacobs Civil Incorporated, 330 ITR 578 (Del). - DIT vs. NGC Network Asia LLC 313 ITR 187 (Bom). - Motorola Communications Inc. 95 ITD 269 (Delhi-SB) ITAT - CIT vs. Sedco Forex International Drilling Inc. 264 ITR 320 (Uttaranchal) In view of jurisdictional Delhi High Court decision, I hold that interest u/s. 234B is not leviable as all payments to the non- resident appellant are subject to tax deduction at source u/s. 195. The AO is directed to delete the interest levied u/s. 234B. This ground of appeal is allowed.” 6.1 In the background of the aforesa…

Hapag-Lloyd Ag, Mumbai vs. DCIT (It) RG 2(2)(2), Mumbai

The appeal is dismissed

ITA 1441/MUM/2017[2013-14]Status: DisposedITAT Mumbai31 Oct 2017AY 2013-14

Bench: Shri B.R Baskaran, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No. 1441/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2013-14) Hapag –Lloyd Ag Dcit (It), 2(2)(2), Room No. 1722, 17Th Floor, Air Ndia 1121 & 1122, बिधम/ Building, Nariman Point, Solitaire Corporate Park; Vs. Mumbai – 400 021. Building No. 11, 2Nd Floor, Chakala, Andheri (East), Mumbai – 400 093 स्थामीरेखासं./ जीआइआयसं./ Pan/Gir No. Aafcp5834R (अपीलाथी/Appellant) (प्रत्यथी / Respondent :

For Appellant: Sh. Nishant Thakkar & Ms
Section 143(3)Section 234Section 234BSection 271Section 271(1)(c)Section 44B

…Hapag-Lloyd AG Vs. DCIT(IT), Mumbai – ITA NO. 1441/Mum/2017 1 A.Y. 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL ‘L’ BENCH, MUMBAI BEFORE SHRI B.R BASKARAN, AM AND SHRI RAVISH SOOD, JM आयकर अपील सं./ I.T.A. No. 1441/Mum/2017 (निर्धारण वर्ा / Assessment Year: 2013-14) Hapag –Lloyd AG DCIT (IT), 2(2)(2), Room No. 1722, 17th Floor, Air ndia 1121 & 1122, बिधम/ Building, Nariman Point, Solitaire Corporate Park; Vs. Mumbai – 400 021. Building No. 11, 2nd Floor, Chakala, Andheri (East), Mumbai – 400 093 स्थामीरेखासं./ जीआइआयसं./ PAN/GIR No. AAFCP5834R (अपीलाथी/Appellant) (प्रत्यथी / Respondent : अपीलाथी की ओर से/Appel…

Aatur Holding P.Ltd, Mumbai vs. DCIT CC 31, Mumbai

Appeal stands dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 947/MUM/2015[1992-93]Status: DisposedITAT Mumbai04 Oct 2017AY 1992-93

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Dharmesh Shah, Ld. ARFor Respondent: Dr.P.Daniel, Ld. DR
Section 144Section 234A

…should be after considering the amount of tax deductible at source on the income assessed. The appellant relies in this regard on the following decisions. He relied upon the cases of Motorola inc. v. DCIT [95 ITD 269 (Del.(SB)], Sedco Fores Drilling Co. Ltd. [264 ITR 320],NGC Network Asia LLC [313 ITR 187] Summit Bhatacharya [ 300 ITR (AT) 347 (Bom)(SB)], Vijal Gopal Jindal [ITA No. 4333/Del/2009] & Emillo Ruiz Berdejo [320 ITR 190 (Bom)].DR relied upon the cases of Devine Holdings Pvt. Ltd. 3.1.We have heard the rival submissions and perused the material before us. We find that in the case of Devine Holdings Pvt…

Aatur Holding P.Ltd, Mumbai vs. DCIT CC 31, Mumbai

Appeal stands dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1093/MUM/2015[1993-94]Status: DisposedITAT Mumbai04 Oct 2017AY 1993-94

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Dharmesh Shah, Ld. ARFor Respondent: Dr.P.Daniel, Ld. DR
Section 144Section 234A

…should be after considering the amount of tax deductible at source on the income assessed. The appellant relies in this regard on the following decisions. He relied upon the cases of Motorola inc. v. DCIT [95 ITD 269 (Del.(SB)], Sedco Fores Drilling Co. Ltd. [264 ITR 320],NGC Network Asia LLC [313 ITR 187] Summit Bhatacharya [ 300 ITR (AT) 347 (Bom)(SB)], Vijal Gopal Jindal [ITA No. 4333/Del/2009] & Emillo Ruiz Berdejo [320 ITR 190 (Bom)].DR relied upon the cases of Devine Holdings Pvt. Ltd. 3.1.We have heard the rival submissions and perused the material before us. We find that in the case of Devine Holdings Pvt…

Aatur Holding P.Ltd, Mumbai vs. DCIT CC 31, Mumbai

Appeal stands dismissed whereas the assessee’s appeal stands partly allowed for statistical purposes

ITA 1092/MUM/2015[1991-92]Status: DisposedITAT Mumbai04 Oct 2017AY 1991-92

Bench: Shri C.N. Prasad, Jm & Shri Manoj Kumar Aggarwal, Am

For Appellant: Dharmesh Shah, Ld. ARFor Respondent: Dr.P.Daniel, Ld. DR
Section 144Section 234A

…should be after considering the amount of tax deductible at source on the income assessed. The appellant relies in this regard on the following decisions. He relied upon the cases of Motorola inc. v. DCIT [95 ITD 269 (Del.(SB)], Sedco Fores Drilling Co. Ltd. [264 ITR 320],NGC Network Asia LLC [313 ITR 187] Summit Bhatacharya [ 300 ITR (AT) 347 (Bom)(SB)], Vijal Gopal Jindal [ITA No. 4333/Del/2009] & Emillo Ruiz Berdejo [320 ITR 190 (Bom)].DR relied upon the cases of Devine Holdings Pvt. Ltd. 3.1.We have heard the rival submissions and perused the material before us. We find that in the case of Devine Holdings Pvt…