DCIT v. Alstom T & D India Ltd.

68 Taxmann.com 366Income Tax Appellate Tribunal2016#11762 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2016 to 2023.

Judgments citing DCIT v. Alstom T & D India Ltd.

M/S Aspire Systems India Private Limited, Chennai vs. DCIT, Corporate Range - 1 (1), Chennai

In the result, appeals filed by the revenue for assessment

ITA 40/CHNY/2023[2013-14]Status: DisposedITAT Chennai13 Dec 2023AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…gory of "fee for technical services" as per the decision of Hon'ble Delhi High Court in the case of CIT Vs Havells India Ltd. In 352 ITR 376 (Delhi) and the decision of Hon'ble ITAT, 'D' Bench, Chennai, in the case of DCIT VS Alstom T & D India Ltd. (2016) in 68 Taxmann.com 366 due to the fact that, the subsidiary companies made available their complex technical skills for the completion/final execution of the software development programme with the ultimate customer of the appellant in US/UAE. In other words, until the involvement of the US subsidiary, the software development will not be completed. 6. Existenc…

M/S Aspire Systems India Private Limited, Chennai vs. DCIT, Corporate Range - 1 (1), Chennai

In the result, appeals filed by the revenue for assessment

ITA 39/CHNY/2023[2012-13]Status: DisposedITAT Chennai13 Dec 2023AY 2012-13

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…gory of "fee for technical services" as per the decision of Hon'ble Delhi High Court in the case of CIT Vs Havells India Ltd. In 352 ITR 376 (Delhi) and the decision of Hon'ble ITAT, 'D' Bench, Chennai, in the case of DCIT VS Alstom T & D India Ltd. (2016) in 68 Taxmann.com 366 due to the fact that, the subsidiary companies made available their complex technical skills for the completion/final execution of the software development programme with the ultimate customer of the appellant in US/UAE. In other words, until the involvement of the US subsidiary, the software development will not be completed. 6. Existenc…

DCIT, Corporate Range - 1 (1), Chennai vs. M/S Aspire Systems India Private Limited, Chennai

In the result, appeals filed by the revenue for assessment

ITA 315/CHNY/2023[2013-14]Status: DisposedITAT Chennai13 Dec 2023AY 2013-14

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…gory of "fee for technical services" as per the decision of Hon'ble Delhi High Court in the case of CIT Vs Havells India Ltd. In 352 ITR 376 (Delhi) and the decision of Hon'ble ITAT, 'D' Bench, Chennai, in the case of DCIT VS Alstom T & D India Ltd. (2016) in 68 Taxmann.com 366 due to the fact that, the subsidiary companies made available their complex technical skills for the completion/final execution of the software development programme with the ultimate customer of the appellant in US/UAE. In other words, until the involvement of the US subsidiary, the software development will not be completed. 6. Existenc…

JCIT(OSD), Corporate Circle-1(10, Chennai vs. Aspire Systems Indialtd., Chennai

In the result, appeals filed by the revenue for assessment

ITA 159/CHNY/2023[2012-13]Status: DisposedITAT Chennai13 Dec 2023AY 2012-13

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…gory of "fee for technical services" as per the decision of Hon'ble Delhi High Court in the case of CIT Vs Havells India Ltd. In 352 ITR 376 (Delhi) and the decision of Hon'ble ITAT, 'D' Bench, Chennai, in the case of DCIT VS Alstom T & D India Ltd. (2016) in 68 Taxmann.com 366 due to the fact that, the subsidiary companies made available their complex technical skills for the completion/final execution of the software development programme with the ultimate customer of the appellant in US/UAE. In other words, until the involvement of the US subsidiary, the software development will not be completed. 6. Existenc…

DCIT, Corporate Circle - 1 (1), Chennai vs. M/S Aspire Systems India Private Limited, Chennai

In the result, appeals filed by the revenue for assessment

ITA 1071/CHNY/2022[2016-2017]Status: DisposedITAT Chennai13 Dec 2023AY 2016-2017

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…gory of "fee for technical services" as per the decision of Hon'ble Delhi High Court in the case of CIT Vs Havells India Ltd. In 352 ITR 376 (Delhi) and the decision of Hon'ble ITAT, 'D' Bench, Chennai, in the case of DCIT VS Alstom T & D India Ltd. (2016) in 68 Taxmann.com 366 due to the fact that, the subsidiary companies made available their complex technical skills for the completion/final execution of the software development programme with the ultimate customer of the appellant in US/UAE. In other words, until the involvement of the US subsidiary, the software development will not be completed. 6. Existenc…

DCIT, Corporate Circle - 1 (1), Chennai vs. M/S Aspire Systems India Private Limited, Chennai

In the result, appeals filed by the revenue for assessment

ITA 1070/CHNY/2022[2017-2018]Status: DisposedITAT Chennai13 Dec 2023AY 2017-2018

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…gory of "fee for technical services" as per the decision of Hon'ble Delhi High Court in the case of CIT Vs Havells India Ltd. In 352 ITR 376 (Delhi) and the decision of Hon'ble ITAT, 'D' Bench, Chennai, in the case of DCIT VS Alstom T & D India Ltd. (2016) in 68 Taxmann.com 366 due to the fact that, the subsidiary companies made available their complex technical skills for the completion/final execution of the software development programme with the ultimate customer of the appellant in US/UAE. In other words, until the involvement of the US subsidiary, the software development will not be completed. 6. Existenc…

DCIT, Corporate Circle - 1 (1), Chennai vs. M/S Aspire Systems India Private Limited, Chennai

In the result, appeals filed by the revenue for assessment

ITA 1069/CHNY/2022[2010-2011]Status: DisposedITAT Chennai13 Dec 2023AY 2010-2011

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…gory of "fee for technical services" as per the decision of Hon'ble Delhi High Court in the case of CIT Vs Havells India Ltd. In 352 ITR 376 (Delhi) and the decision of Hon'ble ITAT, 'D' Bench, Chennai, in the case of DCIT VS Alstom T & D India Ltd. (2016) in 68 Taxmann.com 366 due to the fact that, the subsidiary companies made available their complex technical skills for the completion/final execution of the software development programme with the ultimate customer of the appellant in US/UAE. In other words, until the involvement of the US subsidiary, the software development will not be completed. 6. Existenc…

Mateen Pyarali Dholkia, Mumbai vs. DCIT 19(3), Mumbai

In the result, the appeal is dismissed

ITA 6950/MUM/2016[2010-11]Status: DisposedITAT Mumbai30 May 2018AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11 Mateen Pyarali Dholkia Dcit-19(3) 90, Gr. Floor, Hill Road, Opp. Vijaya Vs. Aayakar Bhavan, M.K. Bank Bandra (W), Mumbai-400050. Road, Mumbai-400020. Pan No. Abapd1241K Appellant Respondent Assessee By : Mr. Anil Thakrar, Ar Revenue By : Mr. Saurabh Kumar Rai, Dr Date Of Hearing : 17/05/2018 Date Of Pronouncement : 30/05/2018

For Appellant: Mr. Anil Thakrar, ARFor Respondent: Mr. Saurabh Kumar Rai, DR
Section 143(3)Section 48

…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: 2010-11 Mateen Pyarali Dholkia DCIT-19(3) 90, Gr. Floor, Hill Road, Opp. Vijaya Vs. Aayakar Bhavan, M.K. Bank Bandra (W), Mumbai-400050. Road, Mumbai-400020. PAN No. ABAPD1241K Appellant Respondent Assessee by : Mr. Anil Thakrar, AR Revenue by : Mr. Saurabh Kumar Rai, DR Date of Hearing : 17/05/2018 Date of pronouncement : 30/05/2018 ORDER PER N.K. PRADHAN, AM This is an appeal filed by the assessee. The relevant assessment year is 2010-11. The appe…

Saurashtra Fuels P.Ltd, Mumbai vs. DCIT Cir 3(3), Mumbai

In the result, assessee appeal in ITA No 7274/Mum/2012 for assessment year 2009-10 is partly allowed

ITA 7273/MUM/2012[2007-08]Status: DisposedITAT Mumbai06 Jun 2016AY 2007-08

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Respondent: Shri Ritesh Mishra(D.R.)
Section 143(2)Section 143(3)Section 14ASection 80M

…आयकर अपील"य अ"धकरण “E” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 7273-74/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08 & 2009-10) Saurashtra Fuels Private Deputy Commissioner of बनाम/ Limited, C/o M/s Kucheria & Income Tax, circle 3(3) , v. Associates, 59, Jolly Maker 6 th Floor, Aayakar No.-2 Nariman Point, Bhawan, Mumbai-400 020 Mumbai-400021 "थायी लेखा सं./PAN : AAACS7271G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by Shri B.V.Jhaveri Revenue by : Shri Ri…

DCIT v. Alstom T & D India Ltd. (68 Taxmann.com 366) — Cited in 9 Judgments | BharatTax