What is CIT v. Siemens Aktiongesellschaft authority for?

Reimbursements of actual expenses without any profit element are not taxable income. Additionally, mere amendments to the Income-tax Act do not override the provisions of Double Taxation Avoidance Agreements (DTAAs).

How many judgments cite CIT v. Siemens Aktiongesellschaft?

259 judgments on BharatTax cite CIT v. Siemens Aktiongesellschaft (310 ITR 320), spanning 2012 to 2026.

Which sections of the Income Tax Act does CIT v. Siemens Aktiongesellschaft come up under?

It is most often cited in judgments turning on Section 143(3), Section 9(1)(vi), Section 9(1)(vii), Section 14(a)/14(b) of the Copyrights Act, Section 144C(13), Section 144C(5).

CIT v. Siemens Aktiongesellschaft (310 ITR 320)

DCIT (It) 1(1)(2), Mumbai vs. A.P. Moller Maersk A/S, Mumbai

In the result this appeal filed by the revenue stands dismissed

ITA 1798/MUM/2015[2011-12]Status: DisposedITAT Mumbai15 Feb 2017AY 2011-12

Bench: Shri Shamim Yahya & Shri Ravish Sood

For Appellant: Shri. Jasbir chauhanFor Respondent: Shri. Porul Kaka

Section 144CSection 44BSection 9(1)(i)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA no.1798/Mum./2015 (Assessment Year : 2011–12) DCIT (IT)1 (1)(2), Room No. 117, 1st Floor, Scindia House ……………. Appellant N.M Road Mumbai 400 038 v/s A.P. Moller Maersk A/S, C/o Maersk Line, P.Ltd., 12th Floor, Tiwer A Urmi Estate Ganapat Rao, ……………. Respondent Kadam Marg, Lower Parel Mumbai 400 013 PAN AAECA4801C Assessee by : Shri. Jasbir chauhan Revenue by : Shri. Porul Kaka Shri. Divesh Chawla Date of Hearing –23.01.2017 Date of Order – O R D E R PER: SHAMIM YAHYA T…

Hitt Holland Institute of Traffic Technology B. V vs. DDIT, International Taxation 1(1), Kolkata

In the result, appeal of the Assessee is partly allowed

ITA 574/KOL/2014[2010-2011]Status: DisposedITAT Kolkata08 Feb 2017AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 574/Kol/2014 Assessment Year : 2010-11 Hitt Holland Institute Of Traffic -Vs.- D.D.I.T. (Intl.T)-1, Technology B.V., Kolkata Kolkata. [Pan : Aabch 5694 R] (Respondent) (Appellant) For The Appellant : Shri S.K.Agarwal, Ar For The Respondent : Shri.G.Mallikarjuna, Cit(Dr) Date Of Hearing : 02.02.2017. Date Of Pronouncement : 08.02.2017. Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri.G.Mallikarjuna, CIT(DR)

Section 143(3)Section 144C(13)

…llite B.V. 2016 382 ITR I 14 (Delhi HC) 16 17 HIIT Holland Institute of Traffic Technology B.V. A.Yr..2010-11 DIT v/s Infrasoft Ltd. (2013) 264 CTR 329 (Delhi HC) DIT v. Nokia Network O.Y. (2013) 358 ITR 259 (Delhi HC) CIT . Siemens Aktiongesellschaft (2009) 310 ITR 320 (Bombay HC) B4U International Holdings Ltd vs DCIT (2012) 18 ITR(T) 62 (Mumbai ITA T) Sanofi Pastuer Holding vs. GOI (2013) 354 ITR 316 (AP HC) 23. In view of the above, it was submitted that in case of supply of equipment along with related software, the consideration amount for the software cannot be taxed as 'Royalty' in terms of Article 12 o…

ACIT 8(1)(1), Mumbai vs. Rediff.Com India Ltd, Mumbai

In the results both the appeals of the revenue stand dismissed

ITA 2586/MUM/2015[2011-12]Status: DisposedITAT Mumbai16 Jan 2017AY 2011-12

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

For Appellant: Shri Shrikant NamdevFor Respondent: Shri Pankaj Jain

Section 143(1)Section 143(2)Section 40

…deduct TDS cannot be created through retrospective legislation in view of detailed judgment of Hon’ble Delhi High Court in the case of New Skies Satellite BV (supra) and judgment of Hon’ble Bombay High court in the case of CIT vs. Siemens Aktiongesellschaft (310 ITR 320) (Bom) and various other judgments directly on this issue. (2) In those cases where the expenditure has been capitalized, the claim of depreciation if otherwise allowable under the law cannot be disallowed merely on the basis of application of section 40(a)(i) for failure to deduct tax at source. In support of his proposition, Ld. Counsel has rel…

ACIT 8(1)(1), Mumbai vs. Rediff.Com India Ltd, Mumbai

In the results both the appeals of the revenue stand dismissed

ITA 2585/MUM/2015[2010-11]Status: DisposedITAT Mumbai16 Jan 2017AY 2010-11

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

For Appellant: Shri Shrikant NamdevFor Respondent: Shri Pankaj Jain

Section 143(1)Section 143(2)Section 40

…deduct TDS cannot be created through retrospective legislation in view of detailed judgment of Hon’ble Delhi High Court in the case of New Skies Satellite BV (supra) and judgment of Hon’ble Bombay High court in the case of CIT vs. Siemens Aktiongesellschaft (310 ITR 320) (Bom) and various other judgments directly on this issue. (2) In those cases where the expenditure has been capitalized, the claim of depreciation if otherwise allowable under the law cannot be disallowed merely on the basis of application of section 40(a)(i) for failure to deduct tax at source. In support of his proposition, Ld. Counsel has rel…

Taj Tv Ltd, Mumbai vs. Addl DIT (It) RG 2, Mumbai

In the result, the appeals of the assessee are allowed and that of the Revenue are dismissed

ITA 456/MUM/2013[2008-09]Status: DisposedITAT Mumbai23 Dec 2016AY 2008-09

Bench: Sri Amit Shukla,Jm & Sri Ashwani Taneja,Am

Section 143(3)Section 144CSection 195Section 40Section 9Section 9(1)

…s reproduced hereunder:- “1. On the issue whether the Amendments/Explanations inserted in the Income Tax Act can be read into the DTAA or not, in my most respectful submissions, the Bombay high court decision in the case of CIT v. Siemens Aktiongesellschaft, 310 ITR 320) (Born HC) rendered in the facts peculiar to that case has not been appreciated in the proper perspective in various decisions of the Delhi high Court and Mumbai Tribunal relied upon by the assessee. While appreciating the Siemens AG, supra, the following facts may kindly be kept in mind: i) The exact question of law before the Hon'ble High cour…

Addl DIT RG 2, Mumbai vs. Taj Tv Ltd, Mumbai

In the result, the appeals of the assessee are allowed and that of the Revenue are dismissed

ITA 391/MUM/2013[2008-09]Status: DisposedITAT Mumbai23 Dec 2016AY 2008-09

Bench: Sri Amit Shukla,Jm & Sri Ashwani Taneja,Am

Section 143(3)Section 144CSection 195Section 40Section 9Section 9(1)

…s reproduced hereunder:- “1. On the issue whether the Amendments/Explanations inserted in the Income Tax Act can be read into the DTAA or not, in my most respectful submissions, the Bombay high court decision in the case of CIT v. Siemens Aktiongesellschaft, 310 ITR 320) (Born HC) rendered in the facts peculiar to that case has not been appreciated in the proper perspective in various decisions of the Delhi high Court and Mumbai Tribunal relied upon by the assessee. While appreciating the Siemens AG, supra, the following facts may kindly be kept in mind: i) The exact question of law before the Hon'ble High cour…

ADIT Cir 2(2), Mumbai vs. Taj Tv Ltd, Mumbai

In the result, the appeals of the assessee are allowed and that of the Revenue are dismissed

ITA 2073/MUM/2012[2007-08]Status: DisposedITAT Mumbai23 Dec 2016AY 2007-08

Bench: Sri Amit Shukla,Jm & Sri Ashwani Taneja,Am

Section 143(3)Section 144CSection 195Section 40Section 9Section 9(1)

…s reproduced hereunder:- “1. On the issue whether the Amendments/Explanations inserted in the Income Tax Act can be read into the DTAA or not, in my most respectful submissions, the Bombay high court decision in the case of CIT v. Siemens Aktiongesellschaft, 310 ITR 320) (Born HC) rendered in the facts peculiar to that case has not been appreciated in the proper perspective in various decisions of the Delhi high Court and Mumbai Tribunal relied upon by the assessee. While appreciating the Siemens AG, supra, the following facts may kindly be kept in mind: i) The exact question of law before the Hon'ble High cour…

Taj Tv Ltd, Mumbai vs. Addl DIT RG 2, Mumbai

In the result, the appeals of the assessee are allowed and that of the Revenue are dismissed

ITA 2065/MUM/2012[2007-08]Status: DisposedITAT Mumbai23 Dec 2016AY 2007-08

Bench: Sri Amit Shukla,Jm & Sri Ashwani Taneja,Am

Section 143(3)Section 144CSection 195Section 40Section 9Section 9(1)

…s reproduced hereunder:- “1. On the issue whether the Amendments/Explanations inserted in the Income Tax Act can be read into the DTAA or not, in my most respectful submissions, the Bombay high court decision in the case of CIT v. Siemens Aktiongesellschaft, 310 ITR 320) (Born HC) rendered in the facts peculiar to that case has not been appreciated in the proper perspective in various decisions of the Delhi high Court and Mumbai Tribunal relied upon by the assessee. While appreciating the Siemens AG, supra, the following facts may kindly be kept in mind: i) The exact question of law before the Hon'ble High cour…

Taj Tv Ltd, Mumbai vs. Addl DIT (It) RG 2, Mumbai

In the result, the appeals of the assessee are allowed and that of the Revenue are dismissed

ITA 9079/MUM/2010[2006-07]Status: DisposedITAT Mumbai23 Dec 2016AY 2006-07

Bench: Sri Amit Shukla,Jm & Sri Ashwani Taneja,Am

Section 143(3)Section 144CSection 195Section 40Section 9Section 9(1)

…s reproduced hereunder:- “1. On the issue whether the Amendments/Explanations inserted in the Income Tax Act can be read into the DTAA or not, in my most respectful submissions, the Bombay high court decision in the case of CIT v. Siemens Aktiongesellschaft, 310 ITR 320) (Born HC) rendered in the facts peculiar to that case has not been appreciated in the proper perspective in various decisions of the Delhi high Court and Mumbai Tribunal relied upon by the assessee. While appreciating the Siemens AG, supra, the following facts may kindly be kept in mind: i) The exact question of law before the Hon'ble High cour…

M/S. Qad Europe B.V., Mumbai vs. DDIT (I.T) - 2(1), Mumbai

In the result, both the appeals of the assessee are partly allowed

ITA 84/MUM/2007[1999-2000]Status: DisposedITAT Mumbai21 Dec 2016AY 1999-2000

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 143(3)Section 147Section 148

…contrary provision, if any, in DTAA. Such provisions of a DTAA shall prevail over the Act and work as an exception to or modification of sections 4 and 5. Similar view has been taken by the Hon’ble Bombay High Court in CIT v. Siemens Aktiongesellschaft (2009) 310 ITR 320 (Bom.). In the light of the above discussion, it becomes vivid that if the provisions of the Treaty are more beneficial to the assessee vis-a-vis its counterpart in the Act, then the assessee shall be entitled to be ruled by the provisions of the Treaty. We have held above that amount from sale of softwarefalls under Article 7 (Business profits)…

M/S. Qad Europe B.V., Mumbai vs. DDIT (I.T) - 2(1), Mumbai

In the result, both the appeals of the assessee are partly allowed

ITA 83/MUM/2007[1998-1999]Status: DisposedITAT Mumbai21 Dec 2016AY 1998-1999

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 143(3)Section 147Section 148

…contrary provision, if any, in DTAA. Such provisions of a DTAA shall prevail over the Act and work as an exception to or modification of sections 4 and 5. Similar view has been taken by the Hon’ble Bombay High Court in CIT v. Siemens Aktiongesellschaft (2009) 310 ITR 320 (Bom.). In the light of the above discussion, it becomes vivid that if the provisions of the Treaty are more beneficial to the assessee vis-a-vis its counterpart in the Act, then the assessee shall be entitled to be ruled by the provisions of the Treaty. We have held above that amount from sale of softwarefalls under Article 7 (Business profits)…

Tti Team Telecom International Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

In the result, the appeals of the assessee are partly allowed in terms of our directions as indicated above

ITA 2763/MUM/2012[2008-09]Status: DisposedITAT Mumbai30 Nov 2016AY 2008-09

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 M/S. Tti Team Telecom Adit (It)-2(2) International Ltd. बनाम/ R.No.116, 1St Fl. C/O. Sudit K.Parekh & Co. Scindia House, Vs. Ballard House, 2Nd Floor, Ballard Pier, Adi Marzban Path, Ballard Pier, Mumbai-38 Fort, Mumbai-400001 (Appellant) (Respondent ) P.A. No.Aacct5300M Appellant By Shri Vijay Mehta & Anuj Kisnadwala (Ar) Revenue By Shri Jasbir S. Chauhan (Cit-Dr) सुनवाई क" तार"ख/Date Of Hearing: 01/11/2016 30/11/2016 आदेश क" तार"ख /Date Of Order:

Section 9(1)(vi)

…his submissions as under: “1. On the issue whether the Amendments/Explanations inserted in the Income Tax Act can be read into the DTAA or not, in my most respectful submissions, the Bombay high court decision in the case of CIT v. Siemens Aktiongesellschaft, 310 ITR 320) (Born HC) rendered 16 TTI Team Telecom. I. Ltd. in the facts peculiar to that case has not been appreciated in the proper perspective in various decisions of the Delhi high Court and Mumbai Tribunal relied upon by the assessee. While appreciating the Siemens AG, supra, the following facts may kindly be kept in mind: i. The exact question of law…

ITO, New Delhi vs. M/S. Modi Apollo International Group Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue for A

ITA 223/DEL/2011[2007-08]Status: DisposedITAT Delhi30 Nov 2016AY 2007-08

Bench: : Shri L.P. Sahu & Smt. Beena Pillai

For Appellant: Sh. Ajay Vohra, Sr. Advocate &For Respondent: Shri Rajesh Kumar, Sr. DR

Section 143(1)Section 195Section 35ASection 40

…d ACZ India P. Ltd. v. CIT: 323 ITR 130 (Del.) -ft>n C fc**ft2 • CIT v. Fortis Healthcare ltd.: 181 Taxman 257 (Del.) ~ fa \^ • CIT v Dunlop Rubber Co Ltd.: 142 ITR 493 (Calcutta) ^ • CIT v, SG Pgnatale: 124 ITR 391 (Guj.) • CIT v. Siemens Aktiongesellschaft: 310 ITR 320 (Bom.) • Mahindra and Mahindra Ltd. v. DCIT: 313 ITR 263 (AT)(Mumbai) (SB) • HNS India VSAT Inc. vs. DDIT: 95 ITD 157 (Del ITAT) • Compagnie Francaise D'Etudes Et De Construction vs. IAC: 8 ITD 215 • DCIT vs. Lazard India (P) Ltd.: 41 SOT 72 (Mum ITAT) ii. Reimbursement not in the nature of FTS Even otherwise, it is respectfully submitted, the a…

United Home Entertainment P.Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

The appeals are allowed in terms of our directions as given above

ITA 5181/MUM/2013[2013-14]Status: DisposedITAT Mumbai28 Nov 2016AY 2013-14

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 244ASection 253

…gh Court in the case of Siemens Aktiongesellschaft(supra). The relevant observation of the Hon'ble Delhi High Court in the said case reads as under:- 15 I.T.A. Nos.5171 to 5181/Mum/2013 48. In Commissioner of Income Tax v. Seimens AktiongessellschaJt, [2009J 310 ITR 320 (Bom), the Bombay High Court citing R v. Melford Developments Inc. held that "The ratio of the judgment, in our opinion, would mean that by a unilateral amendment it is not possible for one nation which is party to an agreement to tax income which otherwise was not subject to tax. Such income would not be subject to tax under the expression "laws…

United Home Entertainment P.Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

The appeals are allowed in terms of our directions as given above

ITA 5172/MUM/2013[2012-13]Status: DisposedITAT Mumbai28 Nov 2016AY 2012-13

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 244ASection 253

…gh Court in the case of Siemens Aktiongesellschaft(supra). The relevant observation of the Hon'ble Delhi High Court in the said case reads as under:- 15 I.T.A. Nos.5171 to 5181/Mum/2013 48. In Commissioner of Income Tax v. Seimens AktiongessellschaJt, [2009J 310 ITR 320 (Bom), the Bombay High Court citing R v. Melford Developments Inc. held that "The ratio of the judgment, in our opinion, would mean that by a unilateral amendment it is not possible for one nation which is party to an agreement to tax income which otherwise was not subject to tax. Such income would not be subject to tax under the expression "laws…

United Home Entertainment P.Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

The appeals are allowed in terms of our directions as given above

ITA 5171/MUM/2013[2012-13]Status: DisposedITAT Mumbai28 Nov 2016AY 2012-13

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 244ASection 253

…gh Court in the case of Siemens Aktiongesellschaft(supra). The relevant observation of the Hon'ble Delhi High Court in the said case reads as under:- 15 I.T.A. Nos.5171 to 5181/Mum/2013 48. In Commissioner of Income Tax v. Seimens AktiongessellschaJt, [2009J 310 ITR 320 (Bom), the Bombay High Court citing R v. Melford Developments Inc. held that "The ratio of the judgment, in our opinion, would mean that by a unilateral amendment it is not possible for one nation which is party to an agreement to tax income which otherwise was not subject to tax. Such income would not be subject to tax under the expression "laws…

DCIT (It)-4(3)(2), Mumbai vs. Wns North America Inc, Mumbai

Accordingly, ground Nos.3 and 4 are allowed for statistical purposes

ITA 1614/MUM/2015[2011-12]Status: DisposedITAT Mumbai25 Nov 2016AY 2011-12

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 144C(13)Section 144C(5)

…provision, if any, in DTAA. Such provisions of a DTAA shall prevail over the Act and work as an exception to or modification of sections 4 and 5. Similar view has been taken by the Hon’ble jurisdictional High Court in CIT v. Siemens Aktiongesellschaft [(2009) 310 ITR 320 (Bom.)]. In the light of the above discussion it becomes vivid that if the provisions of the Treaty are more beneficial to the assessee vis-à-vis its counterpart in the Act, then the assessee shall be entitled to be ruled by the provisions of the Treaty. 3.7. We come back to the contention of the ld. DR that the retrospective amendment to the pr…

Asst DIT (It) 2(2), Mumbai vs. Wns Global Services (Uk) Ltd, Mumbai

Appeal is partly allowed

ITA 1406/MUM/2014[2010-11]Status: DisposedITAT Mumbai18 Nov 2016AY 2010-11

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 115ASection 144C(3)Section 234B

…ement was purely on cost and did not include any profit element, the receipt thereof should not to be taxed in its hands. Reliance was placed on following judgments dealing with non-taxability of reimbursement of expense: 1. CIT v. Siemens Aktiengesellschaft (310 ITR 320) (Bom) 2. Mahindra & Mahindra Ltd Vs DCIT 313 ITR 263(Mum)(SB) 3. CIT v. Industrial Engineering. Projects (P) Ltd. 202 ITR 1014 (Del) 4. CIT vs. Dunlop Rubber Co Ltd 142 ITR 493 (Cal) 5. JDITvs. Krupp UHDE GMBH[2009] 124 TIJ 219·(Mum ITAT) 6. DDIT vs. Tata Iron & Steel Co. Ltd.132 TTJ 566 (Mum ITAT) 7. Clifford Chance Vs DCIT 82 ITD 106 (Mum) 6…

Wns Global Services (Uk) Ltd., Mumbai vs. ADIT (It) 2(2), Mumbai

Appeal is partly allowed

ITA 6411/MUM/2012[2009-10]Status: DisposedITAT Mumbai18 Nov 2016AY 2009-10

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 115ASection 144C(3)Section 234B

…ement was purely on cost and did not include any profit element, the receipt thereof should not to be taxed in its hands. Reliance was placed on following judgments dealing with non-taxability of reimbursement of expense: 1. CIT v. Siemens Aktiengesellschaft (310 ITR 320) (Bom) 2. Mahindra & Mahindra Ltd Vs DCIT 313 ITR 263(Mum)(SB) 3. CIT v. Industrial Engineering. Projects (P) Ltd. 202 ITR 1014 (Del) 4. CIT vs. Dunlop Rubber Co Ltd 142 ITR 493 (Cal) 5. JDITvs. Krupp UHDE GMBH[2009] 124 TIJ 219·(Mum ITAT) 6. DDIT vs. Tata Iron & Steel Co. Ltd.132 TTJ 566 (Mum ITAT) 7. Clifford Chance Vs DCIT 82 ITD 106 (Mum) 6…

DDIT (It) 2(2), Mumbai vs. Antwerp Diamond Bank Nv, Mumbai

In the result, appeal of the Department is dismissed

ITA 5498/MUM/2014[2009-10]Status: DisposedITAT Mumbai26 Oct 2016AY 2009-10

Bench: Shri Amit Shukla & Shri Ashwani Taneja

Section 143(3)Section 150Section 40Section 9Section 9(1)(vi)

…Section 9(1)(vi) by way of Explanations inserted in the Income-tax Act with retrospective effect can be read into DTAA or not has to be seen in the light of the decision of Hon’ble Bombay High Court in the case of CIT v Siemens Aktiongesellschaft, reported in 310 ITR 320 (Bom HC) accordingly, he submitted that other decisions rendered by the Delhi High Court and the Tribunal may not be applicable. While appreciating the Siemens AG (supra) he submitted that, it may kind be borne in mind that: i) The question of law before the Hon’ble High Court was not that whether amendments in the Income-tax Act can be read into…

CIT v. Siemens Aktiongesellschaft

What is CIT v. Siemens Aktiongesellschaft authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. Siemens Aktiongesellschaft

DCIT (It) 1(1)(2), Mumbai vs. A.P. Moller Maersk A/S, Mumbai

Hitt Holland Institute of Traffic Technology B. V vs. DDIT, International Taxation 1(1), Kolkata

ACIT 8(1)(1), Mumbai vs. Rediff.Com India Ltd, Mumbai

ACIT 8(1)(1), Mumbai vs. Rediff.Com India Ltd, Mumbai

Taj Tv Ltd, Mumbai vs. Addl DIT (It) RG 2, Mumbai

Addl DIT RG 2, Mumbai vs. Taj Tv Ltd, Mumbai

ADIT Cir 2(2), Mumbai vs. Taj Tv Ltd, Mumbai

Taj Tv Ltd, Mumbai vs. Addl DIT RG 2, Mumbai

Taj Tv Ltd, Mumbai vs. Addl DIT (It) RG 2, Mumbai

M/S. Qad Europe B.V., Mumbai vs. DDIT (I.T) - 2(1), Mumbai

M/S. Qad Europe B.V., Mumbai vs. DDIT (I.T) - 2(1), Mumbai

Tti Team Telecom International Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

ITO, New Delhi vs. M/S. Modi Apollo International Group Pvt. Ltd., New Delhi

United Home Entertainment P.Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

United Home Entertainment P.Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

United Home Entertainment P.Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

DCIT (It)-4(3)(2), Mumbai vs. Wns North America Inc, Mumbai

Asst DIT (It) 2(2), Mumbai vs. Wns Global Services (Uk) Ltd, Mumbai

Wns Global Services (Uk) Ltd., Mumbai vs. ADIT (It) 2(2), Mumbai

DDIT (It) 2(2), Mumbai vs. Antwerp Diamond Bank Nv, Mumbai