Dassault Systemes v. DDIT

79 Taxmann.com 205Reported decision2017#25789 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 1961 Section 143(3)Section 143(3) of Income Tax Act Section 144C(3)Section 144C(3) of Income Tax Act Section 9(1)(vi)Section 9(1)(vi) of Income Tax Act

Judgments citing Dassault Systemes v. DDIT

DCIT INTL. TAX 1(2)(2), NEW DELHI vs. DASSAULT SYSTEMES BIOVIA K.K., JAPAN

ITA 1253/DEL/2023[2017-18]Status: DisposedITAT Delhi23 Jan 2024AY 2017-18

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharma

For Appellant: Shri Vishal Kalra, Shri S.S. TomarFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: D : NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITAs No.1252 & 1253/Del/2023 Assessment Years: 2016-17 & 2017-18 DCIT, Vs Dassault Systems Biovia K.K., Circle 1(2)(2), 2-1-1 Think Park Tower, International Taxation, Osaki Shingawa-KU, New Delhi. Tokyo, Japan. PAN: AAJCA0225D (Appellant) (Respondent) Assessee by : Shri Vishal Kalra, Shri S.S. Tomar, Shri Ankit Sahni & Shri Yishu Goel, Advocates. Revenue by : Shri Sanjay Kumar, Sr. DR Date of Hearing : 11.01.2024 Date of Pronouncement : 23.01.2024 ORDER PER AN…

DCIT, CIRCLE 1(2)(2), INTERNATIONAL TAXATION, NEW DELHI vs. DASSAULT SYSTEMS BIOVIA K.K., JAPAN

ITA 1252/DEL/2023[2016-17]Status: DisposedITAT Delhi23 Jan 2024AY 2016-17

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharma

For Appellant: Shri Vishal Kalra, Shri S.S. TomarFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 143(3)Section 9(1)(vi)

INTECH BILLING IRELAND,MUMBAI vs. DDIT (IT) RG 3(1), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 1535/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Jan 2018AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manjunatha, Hon'Bleintec Billing Ireland V. The Assistant Director Of Income –Tax C/O S.R.B.C & Associates Llp (International Taxation), 14Th Floor, The Ruby, Range 3(1), Scindia House, 29 Senapati Bapat Marg, Mumbai - 400 038 Dadar (West) Mumbai – 400 028 Pan No: Aadca 7890 E (Appellant) (Respondent) Assessee By : Shri M.P. Lohia Shri Nikhil Tiwari Department By : Shri Samuel Darse

For Appellant: Shri M.P. LohiaFor Respondent: Shri Samuel Darse

Section 234BSection 271(1)(c)Section 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANJUNATHA, HON'BLE ACCOUNTANT MEMBER Intec Billing Ireland v. The Assistant Director of Income –Tax C/o S.R.B.C & Associates LLP (International Taxation), 14th Floor, The Ruby, Range 3(1), Scindia House, 29 Senapati Bapat Marg, Mumbai - 400 038 Dadar (West) Mumbai – 400 028 PAN No: AADCA 7890 E (Appellant) (Respondent) Assessee by : Shri M.P. Lohia Shri Nikhil Tiwari Department by : Shri Samuel Darse Date of Hearing : 10.10.2017 Date of Pronouncement : 08.01.2018 O R D E R PER C.N. PRASAD (J…