Compaginie v. DDIT

145 Taxmann.com 267High Court2022#6293 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 1957: Section 14Section 1957: Section 37Section 1961: Section 143(3)Section 1961: Section 144C(13)Section 1961: Section 9(1)(vi)Section 9(1)(vi)Section 14Section 143(3)

Issues it is cited on

dependent agent peagency pesection 44bbtax residency certificatesection 44bfar analysissection 9(1)(vi)royalty incomepermanent establishmentsection 9(1)dispute resolution paneldirections of the drp

Judgments citing Compaginie v. DDIT

ASIA TODAY LTD,MUMBAI vs. ADIT (IT) 2(2), MUMBAI

In the result, Assessee's appeal is allowed

ITA 1403/MUM/2008[2004-2005]Status: DisposedITAT Mumbai24 Dec 2025AY 2004-2005

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2004-05 M/S. Asia Today Limited, Asst. Director Of Income C/O. Zee Entertainment Enterprises Tax (International Ltd., Vs. Taxation)-2(2), 135, Dr. Annie Besant Road, Scindia House, Worli, Mumbai – 400 018 Bellard Estate, Pan: Aabca0249F Mumbai - 400039 (Appellant) (Respondent) Present For: Assessee By : Shri Niraj Sheth, Ld. A.R. Revenue By : Shri Krishna Kumar, Ld. Sr. D.R. Date Of Hearing : 10.10.2025 Date Of Pronouncement : 24.12.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 25.01.2007, Impugned Herein, Passed By The Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2004-05. 2. The Relevant Facts For Adjudication Of This Appeal Are As Under: The Assessee, Being A Foreign Telecasting Company Incorporated In Mauritius & Having Tax Residency Certificate Of Mauritius , During The Ay Under Consideration Was Engaged In The Production & Acquiring Rights Of Various Television Films Including Feature Films, As A Copy Right Owner/Holder Of Various Hindi Feature Films Produced & Censored In India, As Mentioned In Schedule ‘C’ Annexed With The ‘Agreement Of 2 M/S Asia Today Ltd. Vs Asst. Dit (Int. Taxation)-2(2)

For Appellant: Shri Niraj Sheth, Ld. A.RFor Respondent: Shri Krishna Kumar, Ld. Sr. D.R
Section 250Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Assessment Year: 2004-05 M/s. Asia Today Limited, Asst. Director of Income C/o. Zee Entertainment Enterprises Tax (International Ltd., Vs. Taxation)-2(2), 135, Dr. Annie Besant Road, Scindia House, Worli, Mumbai – 400 018 Bellard Estate, PAN: AABCA0249F Mumbai - 400039 (Appellant) (Respondent) Present for: Assessee by : Shri Niraj Sheth, Ld. A.R. Revenue by : Shri Krishna Kumar, Ld. Sr. D.R. Date of Hearing : 10.10.2025 Date of Pronouncement : 24.12.…

FACTIVE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX,(INTERNATIONAL TAXATION )-2(3)(1),, MUMBAI

In the result, both the appeals are partly allowed

ITA 4706/MUM/2023[2021-22]Status: DisposedITAT Mumbai15 Sept 2025AY 2021-22

Bench: Shri Saktijit Dey & Shri Girish Agrawal & Factive Limited Asst. Cit(It)-2(3)(1) C/O. Price Waterhouse & Co. Llp 609, 6Th Floor, Kautilya Bhavan, 252, Veer Savarkar Marg, C-41, C-43, G Block, Vs. Shivaji Park, Dadar, Bandra Kurla Complex, Mumbai-400 028 Bandra (E), Mumbai Pan/Gir No. Aaccf 5745 J (Appellant) : (Respondent) : Shri Dhanesh Bafna A/W Appellant By Shri Yogesh Malpani & Ms. Kinjal Patel Respondent By : Shri Krishna Kumar (Sr. Dr) Date Of Hearing : 21.08.2025 Date Of Pronouncement : 15.09.2025 O R D E R Per Saktijit Dey: Captioned Appeals By The Assessee Are Against The Final Assessment Orders Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 (‘The Act’ For Short), In Pursuance To The Directions Of Learned Dispute Resolution Panel (‘Ld. Drp' For Short) & Pertains To The Assessment Years (A.Y.) 2021-22 & 2022-23. 2. Since The Substantive Issue On Merits, Arising In The Appeals Are More Or Less Common In Both The Appeals, We Propose To Take Up Ita No. 4706/Mum/2023, Pertaining To A.Y. 2021-22, As The Lead Appeal. (A.Ys. 2021-22 & 2022-23) Factive Limited Vs. Asst. Cit(It) 3. Ground Nos. 1, 2 & 3 Are Basically On Legal Issues, Challenging The Validity Of The Final Assessment Order. At The Outset, Ld. Counsel Appearing For The Assessee Submitted That He Would Prefer To Address The Issues On Merits And, If Warranted, May Press The Legal Grounds.

For Respondent: Shri Krishna Kumar (Sr. DR)
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER & Factive Limited Asst. CIT(IT)-2(3)(1) C/o. Price Waterhouse & Co. LLP 609, 6th Floor, Kautilya Bhavan, 252, Veer Savarkar Marg, C-41, C-43, G Block, Vs. Shivaji Park, Dadar, Bandra Kurla Complex, Mumbai-400 028 Bandra (E), Mumbai PAN/GIR No. AACCF 5745 J (Appellant) : (Respondent) : Shri Dhanesh Bafna a/w Appellant by Shri Yogesh Malpani & Ms. Kinjal Patel Respondent by : Shri Krishna Kumar (Sr. DR) Date of Hearing : 21.08.2025 Date of Pronouncement : 15.09.2025 O R D E R Pe…

TURNER BROADCASTING SYSTEM ASIA PACIFIC, INC.,UNITED STATES OF AMERICA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE- 3(1)(1), NEW DELHI

In the result, Appeal in ITA No

ITA 3717/DEL/2023[2021-22]Status: DisposedITAT Delhi09 Sept 2024AY 2021-22

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 2432/Del/2023 (A.Y 2020-21)

For Appellant: Sh. Manuj Sabharwal, Adv & ShFor Respondent: Sh. Vijay B Vasanta, CIT DR
Section 143(3)Section 9(1)(vi)

…1 ITA Nos. 2432 & 3717/Del/2023 Turner Broadcasting System Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE Dr. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 2432/DEL/2023 (A.Y 2020-21) Turner Broadcasting System Deputy Commissioner of Asia Pacific, Inc. United Vs. Income-tax, States of America 4th Floor, E-Block, Circle- 1050 Techwood Drive, N. W. 3(1)(1), International Atlanta, GA 30318, U.S.A Taxation, Civic Centre, Minto Road, PAN No. AABCT6254F New Delhi (APPELLANT) (RESPONDENT) I.T.A. No. 3717/DEL/2023 (A.Y 2021-22) Turner Br…

TURNER BROADCASTING SYSTEM ASIA PACIFIC, INC.,UNITED STATES OF AMERICA vs. DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, Appeal in ITA No

ITA 2432/DEL/2023[2020-21]Status: DisposedITAT Delhi09 Sept 2024AY 2020-21

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 2432/Del/2023 (A.Y 2020-21)

For Appellant: Sh. Manuj Sabharwal, Adv & ShFor Respondent: Sh. Vijay B Vasanta, CIT DR
Section 143(3)Section 9(1)(vi)

…1 ITA Nos. 2432 & 3717/Del/2023 Turner Broadcasting System Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE Dr. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 2432/DEL/2023 (A.Y 2020-21) Turner Broadcasting System Deputy Commissioner of Asia Pacific, Inc. United Vs. Income-tax, States of America 4th Floor, E-Block, Circle- 1050 Techwood Drive, N. W. 3(1)(1), International Atlanta, GA 30318, U.S.A Taxation, Civic Centre, Minto Road, PAN No. AABCT6254F New Delhi (APPELLANT) (RESPONDENT) I.T.A. No. 3717/DEL/2023 (A.Y 2021-22) Turner Br…

FOX INTERNATIONAL CHANNELS (US) INC. (NOW KNOWN AS "TFCF" INTERNATIONAL CHANNELS (US) INC'),MUMBAI vs. DCIT (INT TAXATION) - 4(1)(2), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 948/MUM/2023[2015-16]Status: DisposedITAT Mumbai25 Aug 2023AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Blefox International Channels (Us) Inc V. Dcit (Intl. Taxation)-4(1)(2) 16Th Floor, Air India Building {Now Known As Tfcf International Nariman Point Channels (Us). Inc} Mumbai - 400021 C/O. Star House Urmi Estate, 95 Ganpatrao Kadam Marg Lower Parel (W), Mumbai - 400013 Pan: Aaacf8387J (Appellant) (Respondent)

Section 143(2)Section 144C(5)Section 147Section 148Section 151Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER Fox International Channels (US) Inc v. DCIT (Intl. Taxation)-4(1)(2) 16th Floor, Air India Building {now known as TFCF International Nariman Point Channels (US). Inc} Mumbai - 400021 C/o. Star House Urmi Estate, 95 Ganpatrao Kadam Marg Lower Parel (W), Mumbai - 400013 PAN: AAACF8387J (Appellant) (Respondent) Shri Porus Kaka & Assessee Represented by : Shri Divesh Chawla Department Represented by : Shri Anil Sant Date of Conclusion of Hearing : 0…

M/S. GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. THE JOINT COMMISSIONER OF INCOME TAX, SPECIAL RANGE-3, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 2301/BANG/2019[2015-16]Status: DisposedITAT Bangalore31 Jul 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

M/S GOOGLE INDIA PRIVATE LIMITED ,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX SPECIAL RANGE-3 , BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 3430/BANG/2018[2014-15]Status: DisposedITAT Bangalore31 Jul 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

M/S. GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 387/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 Jul 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

MS GOOGLE INDIA PVT LTD,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(2), BENGALURU

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 2890/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 Jul 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

DCIT, BANGALORE vs. M/S GOOGLE INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 881/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

GOOGLE INDIA PVT. LTD. vs. DCIT, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 559/BANG/2016[2011-12]Status: DisposedITAT Bangalore31 Jul 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

GOOGLE INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 68/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

DCIT, BANGALORE vs. M/S GOOGLE INDIA PVT. LTD.,, BANGALORE

In the result, the appeals filed by assessee for the years under consideration are disposed of as under:

ITA 205/BANG/2015[2010-11]Status: DisposedITAT Bangalore31 Jul 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Anmol Anand and Ms. Priya Tandon AdvocatesFor Respondent: Ms. Neera Malhotra, CIT(DR)
Section 234BSection 234DSection 26Section 27Section 271(1)(c)

…IT(TP)A No.68 & 205/Bang/2015 IT(TP)A No.559 & 881/Bang/2016 IT(TP)A 387 & 2890/Bang/2017 IT(TP)A 3430/Bang/2018 IT(TP)A 2301/Bang/2019 IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessee’s Appeals S.No. Appeal No. Asst. Year Assessee Revenue IT(TP)A No. The Deputy 1. 2010-11 68/Bang/2015 Commissioner of Income IT(TP)A No. Tax, 2. 2011-12 559/Bang/2016 Circle-3(1)(2), Bangalore. IT(TP)A No. The Assistant 3. 2012-13 387/Bang/2017 Commissioner of Income IT(TP)A No. Tax, 4. 2013-14 M/s. Google India Pvt. Circl…

ESS (FORMERLY KNWON AS ESPN STAR SPORTS),MUMBAI vs. ACIT, CIRCLE- 1(2)(2), INTERNATIONAL TAXTION, NEW DELHI

Appeal of the assessee is partly allowed

ITA 7903/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Feb 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

Section 143(3)Section 144C(13)Section 234BSection 253Section 271Section 9

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. _7903/DEL/2018 [Assessment Year: 2014-15 ESS (Formerly known as Vs ACIT, Circle-1(2)(2), ESPN Star Sports), International Taxation, C/o Star India Pvt. Ltd., New Delhi. Star House, Urmi Estate, 95, Ganpatrao Kadam Marg, Lower Parel West, Mumbai-400013 PAN- AABCE0838N APPELLANT RESPONDENT Sh. Porus Kaka, Sr. Adv. Assessee represented by Department represented by Sh. Gangadhar Panda, CIT-DR Date of hearing 15.12.2022 Date of pronouncement 21.02.2023…

ITOCHU CORPORATION,JAPAN vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-2(1)(1), NEW DELHI

The appeals of the assessee are partly allowed for statistical purposes

ITA 7615/DEL/2018[2015-16]Status: DisposedITAT Delhi24 Nov 2021AY 2015-16

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

…1 AND ITA No. 7615/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “D” NEW DELHI ] BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER A N D MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (THROUGH VIDEO CONFERENCING) ITOCHU Corporation, ACIT, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, JAPAN. New Delhi. PAN: AABCI5567L (APPELLANT) (RESPONDENT) Assessee by : Shri Ajay Vohra, Sr. Adv & Shri Rishabh Malhotra, AR; Department by: Shri Satpal Gulati [CIT]–DR Date of Hearing 24.…

ITOCHU CORPORATION,JAPAN vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

The appeals of the assessee are partly allowed for statistical purposes

ITA 360/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Nov 2021AY 2013-14

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

…1 AND ITA No. 7615/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “D” NEW DELHI ] BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER A N D MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (THROUGH VIDEO CONFERENCING) ITOCHU Corporation, ACIT, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, JAPAN. New Delhi. PAN: AABCI5567L (APPELLANT) (RESPONDENT) Assessee by : Shri Ajay Vohra, Sr. Adv & Shri Rishabh Malhotra, AR; Department by: Shri Satpal Gulati [CIT]–DR Date of Hearing 24.…

INTERGRATED CONTAINER FEEDER SERVICE,MUMBAI vs. THE JT CIT (IT), MUMBAI

In the result, appeal is partly allowed

ITA 5083/MUM/2003[98-99]Status: DisposedITAT Mumbai22 Sept 2021

Bench: Shri Saktijit Dey () & Shri Rajesh Kumar ()

Section 448Section 44B

…1 ITA 5083/Mum/2003 ITA 7720/Mum/2010 ITA 7721/Mum/2010 ITA 7722/Mum/2020 IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) I.T.A. No.5083/Mum/2003 - Assessment year–1998-99 I.T.A. No.7720 /Mum/2010 - Assessment year–1999-00 I.T.A. No.7721/Mum/2010 - Assessment year–2001-02 I.T.A. No.7022/Mum/2010 - Assessment year–2000-01 Integrated Container Feeder Service vs Joint Director of Income-tax (Intl.tax)- 5, Duke of Edinburg Avenue 4, Mumbai Port Louis, Mauritius. PAN : AAACI3605C APPELLANT RESPONDENT Appellant by Shri Dhane…

ASIA TV (UK) LTD,MUMBAI vs. DDIT 1(1), MUMBAI

In the result, the appeal for the AY 2006-07 is partly allowed

ITA 8011/MUM/2010[2006-07]Status: DisposedITAT Mumbai15 Feb 2021AY 2006-07

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2006-07 & Assessment Year: 2007-08

For Appellant: Mr. Niraj Sheth, ARFor Respondent: Mr. Sreenivas Raghavan, DR
Section 143(1)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2006-07 & Assessment Year: 2007-08 Asia TV (UK) Ltd. Dy. Director of Income Tax, C/o MGB & Co., CAs Jolly Vs. International Taxation-1(1), Bhawan II, 1st floor, 7 New Mumbai. Marine Lines, Churchgate, Mumbai-400020. PAN No. AADCA 0877 H Appellant Respondent Assessee by : Mr. Niraj Sheth, AR Revenue by : Mr. Sreenivas Raghavan, DR : 15/01/2021 Last Date of Hearing Date of Pronouncement : 15/02/2021 ORDER PER N.K. PRADHAN, A.M. The captioned appeal…

M/S. NGC NETWORK ASIA, LLC,MUMBAI vs. THE ITO (IT) 3(2), MUMBAI

In the result, appeal of the assessee for A

ITA 1662/MUM/2008[2004-2005]Status: DisposedITAT Mumbai30 Dec 2020AY 2004-2005

Bench: Shri M.Balaganesh, Am & Shri Ram Lal Negi, Jm M/S.Ngc Network Asia Llc Vs. Dy. Director Of Income Tax C/O. Dsk Legal (International Tax)– 3(2) 4Th Floor, Express Towers Scindia House Nariman Point Ballard Estate Mumbai – 400 021 Mumbai – 400 038 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S.Ngc Network Asia Llc Vs. Assistant Director Of C/O. Ngc Network(India) Income Tax (International Private Limited Tax)– 3(2) 1St Floor, Scindia House Star House, Dr. E. Moses Road, Mahalaxmi Ballard Estate Mumbai – 400 001 Mumbai – 400001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(1) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400001 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S. Ngc Network Asia Ltd., M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(1) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400038 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) & M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(2) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400038 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) Assessee By Shri Porus Kaka Revenue By Shri Shreenivasaraghava Iyengar Date Of Hearing 18/12/2020 Date Of Pronouncement 30/12/2020

Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT), ‘I‘ BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAM LAL NEGI, JM M/s.NGC Network Asia LLC Vs. Dy. Director of Income Tax C/o. DSK Legal (International Tax)– 3(2) 4th Floor, Express Towers Scindia House Nariman Point Ballard Estate Mumbai – 400 021 Mumbai – 400 038 PAN/GIR No.AABCN3136G (Appellant) .. (Respondent) M/s.NGC Network Asia LLC Vs. Assistant Director of C/o. NGC Network(India) Income Tax (International Private Limited Tax)– 3(2) 1st Floor, Scindia House Star House, Dr. E. Moses Road, Mahalaxmi Ballard Estate Mumbai – 400 001 Mumbai – 400001 P…