CIT vs. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP), Motorola Inc. v. DCIT

82 ITD 106Income Tax Appellate Tribunal2002#5088 most cited
23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 1961: Section 139Section 1961: Section 143(3)Section 1961: Section 144C(13)Section 1961: Section 153Section 1961: Section 209(1)(d)Section 1961: Section 234ASection 1961: Section 234BSection 1961: Section 270A

Issues it is cited on

section 195section 9(1)(vii)permanent establishmentsection 194cfees for technical servicestax treatysection 9(1)non-residentsection 19section 194section 44double taxation

Judgments citing CIT vs. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP), Motorola Inc. v. DCIT

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

…T 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 8. HCL Infosytems Ltd Vs OCIT 76 TTJ 505 (Delhi ITAT) 6.1. The Assessee also relied upon the order of the Bangalore Tribunal in the case of Wipro Ltd. (80 TTJ 191), wherein the Tribunal had observed that amounts payable by Wipro Ltd towards provision of international connectivity cannot constitute income taxable as royalty / FTS und…

DCIT, New Delhi vs. M/S Xansa India Ltd., Noida

In the result appeal of the revenue is dismissed

ITA 2283/DEL/2011[2004-05]Status: DisposedITAT Delhi26 Sept 2016AY 2004-05

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Ankur Garg, CIT DR
Section 10ASection 40Section 40a

…Engineering Products (P) Ltd.: 202 ITR 1014 (Del- HC) • ACITvs. Modicon Network (P) Ltd.: (2007) 14 SOT 204 (Del) • Bangalore International Airport Ltd. vs. ITO: 116 ITD 446 (Bang) • Rolls Royce India Ltd. vs. ITO: 25 ITD 136(Del) • Clifford chance vs. DCIT: 82 ITD 106(Mum) • Coca Cola India Inc. vs. ACIT: 7 SOT 224(Del) 11.69 It cannot be anybody's case that the pure reimbursement of expenditure would constitute an income chargeable to tax in India in the hands of Xansa-UK. In my view, since the payment being mere reimbursement of the amount of subsistence allowance initially paid by Xansa-UK on behalf of the…

The DDIT(It)-1(2), Mumbai vs. M/S. Clifford Chance LLP, Mumbai

ITA 2060/MUM/2008[1999-2000]Status: DisposedITAT Mumbai02 Mar 2016AY 1999-2000
Section 143(3)Section 254(1)

…आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण,‘एल’ खंडपीठ खंडपीठ मुंबई मुंबई आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण खंडपीठ खंडपीठ मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI “L” BENCH सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी "याियक "याियक सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ram Lal Negi,Judicial Member आयकर आयकर अपील अपील संसंसंसं/.ITA No.5034/Mum/2004 ,िनधा"रण िनधा"रण वष" वष"/Assessment Year-1998-99 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" ADIT(IT)-1(2) M…