Commissioner of Income Tax, Bombay City-I v. Daimler Benz A.G

108 ITR 961High Court1977#18747 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2020.

Judgments citing Commissioner of Income Tax, Bombay City-I v. Daimler Benz A.G

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) - 2(1)(1), MUMBAI vs. CITIBANK OVERSEAS INVESTMENT CORPORATION, MUMBAI

In the result, appeal of the assessee is partly allowed as indicated above, the appeal of the revenue and cross objection of the assessee are dismissed

ITA 34/MUM/2018[2012-13]Status: DisposedITAT Mumbai10 Jan 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Blecitibank Overseas Investment Corporation V. Dy. Cit (International Taxation) – 2(1)(1) C/O Deloitte Haskins & Sells Llp Room No. 1713, 17Th Floor 30 Floor, Tower 3 Air India Building India Bulls Finance Centre Nariman Point, Mumbai – 400 021 Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 Pan: Aabcc5333N (Appellant) (Respondent) Dy. Cit (International Taxation) – 2(1)(1) V. Citibank Overseas Investment Room No. 1713, 17Th Floor Corporation Air India Building C/O Deloitte Haskins & Sells Llp 30 Floor, Tower 3 Nariman Point, Mumbai – 400 021 India Bulls Finance Centre Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 Pan: Aabcc5333N (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala &For Respondent: Shri Avaneesh Tiwari
Section 143(3)Section 234BSection 234CSection 244A

…ction 195 of the Income Tax Act. 4. Our attention also has been invited to the observations of the Full Bench of this Court under the Indian Income Tax Act, 1922 in the case of Commissioner of Income Tax, Bombay City-I v/s Daimler Benz A.G. reported in (1977) 108 ITR 961). One of the issues considered was the consequence of failure to pay advance tax by the assessee. The Full Bench held that the assessee was of the opinion that it was under no obligation to pay advance tax under Section 18A inasmuch as being a non-resident company its income fell under Section 18 of the Act, that is to say an income in respect of…

CITIBANK OVERSEAS INVESTMENT CORPORATION,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) - 2(1)(1), MUMBAI

In the result, appeal of the assessee is partly allowed as indicated above, the appeal of the revenue and cross objection of the assessee are dismissed

ITA 276/MUM/2018[2012-13]Status: DisposedITAT Mumbai10 Jan 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Blecitibank Overseas Investment Corporation V. Dy. Cit (International Taxation) – 2(1)(1) C/O Deloitte Haskins & Sells Llp Room No. 1713, 17Th Floor 30 Floor, Tower 3 Air India Building India Bulls Finance Centre Nariman Point, Mumbai – 400 021 Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 Pan: Aabcc5333N (Appellant) (Respondent) Dy. Cit (International Taxation) – 2(1)(1) V. Citibank Overseas Investment Room No. 1713, 17Th Floor Corporation Air India Building C/O Deloitte Haskins & Sells Llp 30 Floor, Tower 3 Nariman Point, Mumbai – 400 021 India Bulls Finance Centre Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 Pan: Aabcc5333N (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala &For Respondent: Shri Avaneesh Tiwari
Section 143(3)Section 234BSection 234CSection 244A

…ction 195 of the Income Tax Act. 4. Our attention also has been invited to the observations of the Full Bench of this Court under the Indian Income Tax Act, 1922 in the case of Commissioner of Income Tax, Bombay City-I v/s Daimler Benz A.G. reported in (1977) 108 ITR 961). One of the issues considered was the consequence of failure to pay advance tax by the assessee. The Full Bench held that the assessee was of the opinion that it was under no obligation to pay advance tax under Section 18A inasmuch as being a non-resident company its income fell under Section 18 of the Act, that is to say an income in respect of…

DCIT CEN CIR 10, MUMBAI vs. VIJAY NAGAR CORPORATION, MUMBAI

Accordingly both the appeals filed by the revenue are hereby dismissed

ITA 1177/MUM/2013[1992-93]Status: DisposedITAT Mumbai25 May 2016AY 1992-93

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1176/Mum/2013 & 1177/Mum/2013 ("नधा"रण वष" / Assessment Year: 1991-92 & 1992-93) Dy. Commissioner Of Income M/S. Vijay Nagar बनाम/ Tax Central Circle 10 Corporation Vs. Room No.802, 8Th Floor, “Citi Mall” Link Road, Old Cgo Annexe Bldg., Andheri (West) M.K.Road, Mumbai - 400053 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaafv5936C

For Appellant: Shri Prakash JotwaniFor Respondent: Shri Vikram Batra
Section 154Section 220(2)Section 245D(1)Section 245D(4)Section 254D(4)

…आयकर अपील"य अ"धकरण,“एफ” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.1176/Mum/2013 & 1177/Mum/2013 ("नधा"रण वष" / Assessment Year: 1991-92 & 1992-93) Dy. Commissioner of Income M/s. Vijay Nagar बनाम/ Tax Central Circle 10 Corporation Vs. Room No.802, 8th Floor, “Citi Mall” Link Road, Old CGO Annexe Bldg., Andheri (West) M.K.Road, Mumbai - 400053 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAFV5936C (अपीलाथ" /Appellant) .. (""यथ" /…

DCIT CEN CIR 10, MUMBAI vs. VIJAY NAGAR CORPORATION, MUMBAI

Accordingly both the appeals filed by the revenue are hereby dismissed

ITA 1176/MUM/2013[1991-92]Status: DisposedITAT Mumbai25 May 2016AY 1991-92

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1176/Mum/2013 & 1177/Mum/2013 ("नधा"रण वष" / Assessment Year: 1991-92 & 1992-93) Dy. Commissioner Of Income M/S. Vijay Nagar बनाम/ Tax Central Circle 10 Corporation Vs. Room No.802, 8Th Floor, “Citi Mall” Link Road, Old Cgo Annexe Bldg., Andheri (West) M.K.Road, Mumbai - 400053 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaafv5936C

For Appellant: Shri Prakash JotwaniFor Respondent: Shri Vikram Batra
Section 154Section 220(2)Section 245D(1)Section 245D(4)Section 254D(4)

…आयकर अपील"य अ"धकरण,“एफ” "यायपीठ, मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI "ी आर. सी. शमा", लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI R.C.SHARMA, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.1176/Mum/2013 & 1177/Mum/2013 ("नधा"रण वष" / Assessment Year: 1991-92 & 1992-93) Dy. Commissioner of Income M/s. Vijay Nagar बनाम/ Tax Central Circle 10 Corporation Vs. Room No.802, 8th Floor, “Citi Mall” Link Road, Old CGO Annexe Bldg., Andheri (West) M.K.Road, Mumbai - 400053 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAAFV5936C (अपीलाथ" /Appellant) .. (""यथ" /…

Commissioner of Income Tax, Bombay City-I v. Daimler Benz A.G (108 ITR 961) — Cited in 4 Judgments | BharatTax