Commissioner of Customs v. G.M. Exports

62 Taxmann.com 184Supreme Court of India2015#21784 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 143(3)Section 144C(13)Section 234BSection 9(1)(vi)Section 150(1)Section 195Section 234ASection 234F

Issues it is cited on

royalty incomesection 9(1)(vi)computer softwaresection 9(1)section 144c(13)section 234bdouble taxationsection 234section 23personcompanysection 143(3)

Judgments citing Commissioner of Customs v. G.M. Exports

DASSAULT SYSTEMES SOLIDWORKS CORPORATION ,C/O DELOITTE HASKINS AND SELLS LLP vs. THE ASST. COMMISSIONER OF INCOME - TAX, MUMBAI

In the result, appeal of the assessee is allowed

ITA 1879/MUM/2025[2022-2023]Status: DisposedITAT Mumbai09 Sept 2025AY 2022-2023

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

For Appellant: Revenue byFor Respondent: Shri Satya Pal Kumar, CIT D/R
Section 143(3)Section 144C(13)Section 234BSection 9(1)(vi)

…| | | | आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI ANIKESH BANERJEE, HON’BLE JUDICIAL MEMBER I.T.A. No. 1879/Mum/2025 Assessment Year: 2022-23 Dassault Systemes SolidWorks The Asst. Commissioner of Corporation Income-tax (International Vs C/o Deloitte Haskins and Sells LLP Taxation) – 2(1)(2), Mumbai 7th Floor, ASV Ramana Towers 52, Venkatnarayana Road Chennai - 600017 [PAN: AAFCS8787E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Shri S.P. Chidambaram, A/R Assessee by : Revenue by : Shri Satya Pal…

DASSAULT SYSTÈMES SOILDWORKS CORPORAION,CHENNAI vs. ACIT (INTERNATIONAL TAXATION)_2(1)(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 4534/MUM/2023[2021-22]Status: DisposedITAT Mumbai08 Nov 2024AY 2021-22

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sunil Kumar Singh, Hon’Ble

For Appellant: Shri Akshay Kumar, A/RFor Respondent: Shri Vivek Perampurna, D/R
Section 143(3)Section 234BSection 9(1)(vi)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, HON’BLE JUDICIAL MEMBER I.T.A. No. 4534/Mum/2023 Assessment Year: 2021-22 Dassault Systêmes SolidWorks The Asstt. Commissioner of Corporations Income-tax (International Vs Taxation)-2(1)(2), Mumbai C/o Deloitte Haskins and Sells LLP 7th Floor, ASV Ramana Towers 52, Venkatnarayana Road Chennai - 600017 [PAN: AAFCS8787E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Akshay Kumar, A/R Revenue by : Shri Vivek Perampurna, D/…

GE PRECISION HEALTHCARE LLC,USA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), MINTO ROAD, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2623/DEL/2023[AY 2021-22]Status: DisposedITAT Delhi17 Jan 2024

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ravi Sharma, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 234ASection 234BSection 234FSection 270ASection 56Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 2623/Del/2023 : Asstt. Year: 2021-22 GE Precision Healthcare LLC, Vs ACIT, 3000 N, Grandview Blvd, Waukesha, Circle 1(3)(1), Wisconsin, USA 53188 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAHCG6915E Assessee by : Sh. Ravi Sharma, Adv. Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 18.10.2023 Date of Pronouncement: 17.01.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order dated 22.08.…

ITO (IT) 4(1)(1), MUMBAI vs. MONISH KAAN TAHILRAMANI, MUMBAI

The appeal stands partly allowed in terms of our above order

ITA 4715/MUM/2015[2011-12]Status: DisposedITAT Mumbai02 Apr 2019AY 2011-12

Bench: Hon’Ble Shri Pawan Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Sanjay R. Parikh- Ld. ARFor Respondent: Shri G.N. Makwana- Ld.DR
Section 143(3)Section 53A

…1 Monish Kaan Tahilramani Assessment Year: 2011-12 आयकर अपीलीय अिधकरण “बी बी” "ायपीठ मुंबई म"। बी बी IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय "ी पवन िसंह , "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE HON’BLE SHRI PAWAN SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No. 4715/Mum/2015 (िनधा"रण िनधा"रण वष" वष" / Assessment Year: 2011-12) िनधा"रण िनधा"रण वष" वष" ITO(International Taxation)- Monish Kaan Tahilramani 4(1)(1) 10, Ganpat Niketan बनाम बनाम/ बनाम बनाम 18th Road, Khar Room No. 14, Ground Floor Vs. Scindia House, Ballard Estate Mumbai-40…