Commissioner of Income Tax v. Mittal Corporation

272 ITR 87High Court2005#20254 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2007 to 2020.

Judgments citing Commissioner of Income Tax v. Mittal Corporation

Ramnath and Co vs. The Commissioner of Income Tax

C.A. No.-002506-002509 - 2020Supreme Court05 Jun 2020

Bench: HON'BLE MR. JUSTICE DINESH MAHESHWARI

Section 80

…reliance on the said Circular No. 700 dated 23.03.1995 and the decisions in M/s Continental Construction Ltd. v. Commissioner of Income Tax, Central-I: (1992) 195 ITR 81 (SC); Commissioner of Income Tax v. Mittal Corporation: (2005) 272 ITR 87 (Delhi); Li & Fung 19 India (P) Ltd. v. Commissioner of Income Tax: (2008) 305 ITR 105 (Delhi); Commissioner of Income Tax v. Chakiat Agencies (P) Ltd.: (2009) 314 ITR 200 (Mad); Commissioner of Income Tax v. Inchcape India (P) Ltd: (2005) 273 ITR 92 (Delhi); Central Board of Direct Taxes, New Delhi & Ors. v. Oberoi Hotels (India) Pvt. Ltd.: (1…

Li & Fung India P.Ltd vs. The Commissioner of Income Tax

The appeal stands allowed

ITA/532/2007HC Delhi02 Apr 2008

Bench: HON'BLE MR. JUSTICE MADAN B. LOKUR,HON'BLE MR. JUSTICE V.B. GUPTA

Section 80Section 9

…ITA No.532/2007 Page 1 of 13 * HIGH COURT OF DELHI : NEW DELHI ITA No.532/2007 % Judgment reserved on: 19th March, 2008 Judgment delivered on: 2nd April, 2008 LI & FUNG INDIA P.LTD. 216, Okhla Industrial Estate, Phase III, New Delhi 110020 ..... Petitioner. Through: Mr. Ajay Vohra with Ms. Kavita Jha, Adv. Vs. THE COMMISSIONER OF INCOME TAX NEW DELHI ..... Respondent Through: Mr. R.D.Jolly, Adv. Coram: HON'BLE MR. JUSTICE MAD…

Li & Fung India P.Ltd vs. The Commissioner of Income Tax

The appeal stands allowed

ITA - 532 / 2007HC Delhi02 Apr 2008
Section 80Section 9

…ITA No.532/2007 Page 1 of 13 * HIGH COURT OF DELHI : NEW DELHI ITA No.532/2007 % Judgment reserved on: 19th March, 2008 Judgment delivered on: 2nd April, 2008 LI & FUNG INDIA P.LTD. 216, Okhla Industrial Estate, Phase III, New Delhi 110020 ..... Petitioner. Through: Mr. Ajay Vohra with Ms. Kavita Jha, Adv. Vs. THE COMMISSIONER OF INCOME TAX NEW DELHI ..... Respondent Through: Mr. R.D.Jolly, Adv. Coram: HON'BLE MR. JUSTICE MADAN B. LOKU…

Commissioner of Income Taqx De vs. Eicher Consultancy Services Lt

Appeal is dismissed

ITA - 753 / 2007HC Delhi18 Sept 2007
Section 260Section 80

…e makes it clear that the key element in Sec 80-O of the Act is not so much the location where the services are utilised but the fact that it is rendered to an entity outside India. - 10. This Court in *Commissioner of Income Tax v. Mittal Corporation* [2005] 272 ITR 87 clarified that an Assessee who provides industrial, commercial or scientific knowledge or experience or skill is entitled to this benefit. It is not as if only an Assessee providing technical services alone will qualify for the exemption. The expression, therefore, admits of a broader and not a narrow interpretation. In our view consultancy servic…

Commissioner of Income Tax v. Mittal Corporation (272 ITR 87) — Cited in 4 Judgments | BharatTax