DCIT v. J.P. Morgan Securities Asia (P.) Ltd.

42 Taxmann.com 33Reported decision2014#14241 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Judgments citing DCIT v. J.P. Morgan Securities Asia (P.) Ltd.

DY. COMMISSIONER OF INCOME TAX ,(INTERNATIONAL TAXATION)-1, HYDERABAD vs. FAIR FIELD DEVELOPMENT LIMITED , CYPRUS

In the result, the appeal of Revenue in ITA

ITA 488/HYD/2019[2014-15]Status: DisposedITAT Hyderabad25 Apr 2023AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2014-15 M/S. Fairfield Developments Vs. Dy. Commissioner Of Income Limited, Tax, Hyderabad. International Taxation – 1 Pan : Aabcf3158N Hyderabad. (Appellant) (Respondent) Ita 488/Hyd/2019 Assessment Year 2014-15 Dy. Commissioner Of Income Vs. M/S. Fairfield Developments Tax, Limited, International Taxation – 1, Hyderabad. Hyderabad. Pan : Aabcf3158N (Appellant) (Respondent) Assessee By: Shri Akshay Surana & Siddharth Surana, C.A Revenue By: Shri K.P.R.R. Murthy Date Of Hearing: 27.03.2023 Date Of Pronouncement: 25.04.2023 O R D E R Per Laliet Kumar, J.M. These Two Appeals Filed By The Assessee & The Revenue, Respectively, Are Directed Against The Order Of Commissioner Of Income Tax (Appeals) – 10, Hyderabad Dated 16.01.2019 For The Assessment Year 2014-15. 2 M/S. Fairfield Developments Limited

For Appellant: Shri Akshay Surana & SiddharthFor Respondent: Shri K.P.R.R. Murthy
Section 142(1)Section 92(4)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2014-15 M/s. Fairfield Developments Vs. Dy. Commissioner of Income Limited, Tax, Hyderabad. International Taxation – 1 PAN : AABCF3158N Hyderabad. (Appellant) (Respondent) ITA 488/Hyd/2019 Assessment Year 2014-15 Dy. Commissioner of Income Vs. M/s. Fairfield Developments Tax, Limited, International Taxation – 1, Hyderabad. Hyderabad. PAN : AABCF3158N (Appellant) (Respondent) Assessee by: Shri Akshay Surana & Siddh…

FAIRFIELD DEVELOPMENT LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX ,(INTERNATIONAL TAXATION), HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 347/HYD/2019[2014-15]Status: DisposedITAT Hyderabad25 Apr 2023AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2014-15 M/S. Fairfield Developments Vs. Dy. Commissioner Of Income Limited, Tax, Hyderabad. International Taxation – 1 Pan : Aabcf3158N Hyderabad. (Appellant) (Respondent) Ita 488/Hyd/2019 Assessment Year 2014-15 Dy. Commissioner Of Income Vs. M/S. Fairfield Developments Tax, Limited, International Taxation – 1, Hyderabad. Hyderabad. Pan : Aabcf3158N (Appellant) (Respondent) Assessee By: Shri Akshay Surana & Siddharth Surana, C.A Revenue By: Shri K.P.R.R. Murthy Date Of Hearing: 27.03.2023 Date Of Pronouncement: 25.04.2023 O R D E R Per Laliet Kumar, J.M. These Two Appeals Filed By The Assessee & The Revenue, Respectively, Are Directed Against The Order Of Commissioner Of Income Tax (Appeals) – 10, Hyderabad Dated 16.01.2019 For The Assessment Year 2014-15. 2 M/S. Fairfield Developments Limited

For Appellant: Shri Akshay Surana & SiddharthFor Respondent: Shri K.P.R.R. Murthy
Section 142(1)Section 92(4)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2014-15 M/s. Fairfield Developments Vs. Dy. Commissioner of Income Limited, Tax, Hyderabad. International Taxation – 1 PAN : AABCF3158N Hyderabad. (Appellant) (Respondent) ITA 488/Hyd/2019 Assessment Year 2014-15 Dy. Commissioner of Income Vs. M/s. Fairfield Developments Tax, Limited, International Taxation – 1, Hyderabad. Hyderabad. PAN : AABCF3158N (Appellant) (Respondent) Assessee by: Shri Akshay Surana & Siddh…

DCIT (IT) 3(2)(1), MUMBAI vs. MARUBENI CORPORATION, MUMBAI

In the result, the cross objection appeal is allowed

ITA 11/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Jun 2022AY 2017-18
Section 143(3)

…ITA No.: 11 /Mum/22 Co No. 69/Mum/22 Assessment years: 2017-18 Page 1 of 12 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2017-18 Deputy Commissioner of Income Tax International Tax Circle 3(2)(1), Mumbai .…………………………Appellant Vs. Marubeni Corporation, Japan ……………...…………Respondent Care of Marubeni India Pvt Ltd 25 Mittal Chambers, Nariman Point Mumbai 400 021 [PAN: AAACM7628D] CO No.: 69/Mum/ 2022 Arising out of ITA No. 11/Mum/20122 Assessment year 2017-18 Marubeni Corporation, Japan ……………...………… Appell…

OC NL INVEST COOPERATIEF U.A,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION, HYDERABAD

In the result, all the appeals of the assessee are allowed

ITA 87/HYD/2018[2013-14]Status: DisposedITAT Hyderabad03 Jul 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sri S.P. Chidambaram &For Respondent: Sri M.H. Naik, DR
Section 143(1)Section 154Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 86, 87, 112 & 113/Hyd/18 Assessment Years: 2009-10, 2010-11, 2011-12 and 2013-14 OC NL Invest Cooperatief Vs. DCIT, Income Tax-2, U.A, Hyderabad – International Taxation, Bangalore Highway, Hyderabad. Thimmapur – 509325, Kothur Mandal, Mahaboobnagar District, Telangana state, India. PAN: AABCO 2240 A Appellant Respondent Assessee by: Sri S.P. Chidambaram & Shankar Kapse Revenue by: Sri M.H. Naik, DR Date of hearing: 10/04/2019 Date of pronouncement…

OC NL INVEST COOPERATIEF U.A,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX-2, NTERNATIONAL TAXATION, HYDERABAD

In the result, all the appeals of the assessee are allowed

ITA 86/HYD/2018[2011-12]Status: DisposedITAT Hyderabad03 Jul 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sri S.P. Chidambaram &For Respondent: Sri M.H. Naik, DR
Section 143(1)Section 154Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 86, 87, 112 & 113/Hyd/18 Assessment Years: 2009-10, 2010-11, 2011-12 and 2013-14 OC NL Invest Cooperatief Vs. DCIT, Income Tax-2, U.A, Hyderabad – International Taxation, Bangalore Highway, Hyderabad. Thimmapur – 509325, Kothur Mandal, Mahaboobnagar District, Telangana state, India. PAN: AABCO 2240 A Appellant Respondent Assessee by: Sri S.P. Chidambaram & Shankar Kapse Revenue by: Sri M.H. Naik, DR Date of hearing: 10/04/2019 Date of pronouncement…

OC NL INVEST COOPERATIEF U.A,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX-2, INTERNATIONAL TAXATION, HYDERABAD

In the result, all the appeals of the assessee are allowed

ITA 113/HYD/2018[2010-11]Status: DisposedITAT Hyderabad03 Jul 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sri S.P. Chidambaram &For Respondent: Sri M.H. Naik, DR
Section 143(1)Section 154Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 86, 87, 112 & 113/Hyd/18 Assessment Years: 2009-10, 2010-11, 2011-12 and 2013-14 OC NL Invest Cooperatief Vs. DCIT, Income Tax-2, U.A, Hyderabad – International Taxation, Bangalore Highway, Hyderabad. Thimmapur – 509325, Kothur Mandal, Mahaboobnagar District, Telangana state, India. PAN: AABCO 2240 A Appellant Respondent Assessee by: Sri S.P. Chidambaram & Shankar Kapse Revenue by: Sri M.H. Naik, DR Date of hearing: 10/04/2019 Date of pronouncement…

OC NL INVEST COOPERATIEF U.A,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX -2, INTERNATIONAL TAXATION, HYDERABAD

In the result, all the appeals of the assessee are allowed

ITA 112/HYD/2018[2009-10]Status: DisposedITAT Hyderabad03 Jul 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sri S.P. Chidambaram &For Respondent: Sri M.H. Naik, DR
Section 143(1)Section 154Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 86, 87, 112 & 113/Hyd/18 Assessment Years: 2009-10, 2010-11, 2011-12 and 2013-14 OC NL Invest Cooperatief Vs. DCIT, Income Tax-2, U.A, Hyderabad – International Taxation, Bangalore Highway, Hyderabad. Thimmapur – 509325, Kothur Mandal, Mahaboobnagar District, Telangana state, India. PAN: AABCO 2240 A Appellant Respondent Assessee by: Sri S.P. Chidambaram & Shankar Kapse Revenue by: Sri M.H. Naik, DR Date of hearing: 10/04/2019 Date of pronouncement…

DCIT v. J.P. Morgan Securities Asia (P.) Ltd. (42 Taxmann.com 33) — Cited in 7 Judgments | BharatTax