DCIT v. The Indian Hotels Co. Ltd.

92 ITD 97Income Tax Appellate Tribunal2005#21613 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

section 92ca(3a)objections before drp tax collected at source management fees transfer pricing order section 194h domestic company credit for tds arms length price business expediency date of transfer section 144c(5)

Judgments citing DCIT v. The Indian Hotels Co. Ltd.

DCIT-2(2)(1), Mumbai vs. The Indian Hotels Company Ltd., Mumbai

In the result, appeal of the Assessee is partly allowed whereas the appeal of the Revenue is dismissed

ITA 3022/MUM/2016[2011-12]Status: DisposedITAT Mumbai29 Nov 2022AY 2011-12

For Appellant: Sh. Kanchan Kaushal, Sh. PratikFor Respondent: Dr. Yogesh Kamat

Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 36(1)(iii)Section 40Section 92C

…vs. CIT(Appeals) : [2007] 288 ITR 1 - CIT vs. Tulip Star Hotels Ltd. [2011] 338 ITR 482 (Delhi) - CIT Mumbai-2 vs. The Indian Hotels Co. Ltd : order dated 27.03.2015 passed in ITA No. 1325/1334/1335/1656/1657/1658 of 2013 - DCIT vs. The Indian Hotels Co. Ltd: 92 ITD 97 (Mum)(TM) - DCIT, Circle 2(2) vs. The Indian Hotels Co. Ltd: common order of the Mumbai Bench of the Tribunal dated 23.11.2012 passed in appeals for Assessment Year 1994- 95, 1998-99 to 2002-03. 41. Further, placing reliance upon the judgment of the Hon‟ble Bombay High Court in the case of CIT-7 Vs. Reliance Communication Infrastructure Ltd.: [2013…

The Indian Hotels Company Ltd., Mumbai vs. DCIT Cir. 2(2)(1), Mumbai

In the result, appeal of the Assessee is partly allowed whereas the appeal of the Revenue is dismissed

ITA 2308/MUM/2016[2011-12]Status: DisposedITAT Mumbai29 Nov 2022AY 2011-12

For Appellant: Sh. Kanchan Kaushal, Sh. PratikFor Respondent: Dr. Yogesh Kamat

Section 115JSection 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 36(1)(iii)Section 40Section 92C

Asst CIT Cir 2(2)(1), Mumbai vs. The Indian Hotels Companies Ltd, Mumbai

In the result, appeal of the Assessee is partly allowed whereas the appeal of the Revenue is dismissed

ITA 2408/MUM/2015[2010-11]Status: DisposedITAT Mumbai26 Sept 2022AY 2010-11

For Appellant: Sh. Kanchan Kaushal, Sh. PratikFor Respondent: Dr. Yogesh Kamat

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 36(1)(iii)Section 40Section 92C

…vs. CIT(Appeals) : [2007] 288 ITR 1 - CIT vs. Tulip Star Hotels Ltd. [2011] 338 ITR 482 (Delhi) - CIT Mumbai-2 vs. The Indian Hotels Co. Ltd : order dated 27.03.2015 passed in ITA No. 1325/1334/1335/1656/1657/1658 of 2013 - DCIT vs. The Indian Hotels Co. Ltd: 92 ITD 97 (Mum)(TM) - DCIT, Circle 2(2) vs. The Indian Hotels Co. Ltd: common order of the Mumbai Bench of the Tribunal dated 23.11.2012 passed in appeals for Assessment Year 1994-95, 1998-99 to 2002-03. Further, placing reliance upon the judgment of the Hon‟ble Bombay High Court in the case of CIT-7 Vs. Reliance 19 ITA. No. 2348 & 2408/Mum/2015 Assessment…

The Indian Hotels Company Ltd, Mumbai vs. Asst CIT Cir 2(2)(1), Mumbai

In the result, appeal of the Assessee is partly allowed whereas the appeal of the Revenue is dismissed

ITA 2348/MUM/2015[2010-11]Status: DisposedITAT Mumbai26 Sept 2022AY 2010-11

For Appellant: Sh. Kanchan Kaushal, Sh. PratikFor Respondent: Dr. Yogesh Kamat

Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 14ASection 36(1)(iii)Section 40Section 92C

…vs. CIT(Appeals) : [2007] 288 ITR 1 - CIT vs. Tulip Star Hotels Ltd. [2011] 338 ITR 482 (Delhi) - CIT Mumbai-2 vs. The Indian Hotels Co. Ltd : order dated 27.03.2015 passed in ITA No. 1325/1334/1335/1656/1657/1658 of 2013 - DCIT vs. The Indian Hotels Co. Ltd: 92 ITD 97 (Mum)(TM) - DCIT, Circle 2(2) vs. The Indian Hotels Co. Ltd: common order of the Mumbai Bench of the Tribunal dated 23.11.2012 passed in appeals for Assessment Year 1994-95, 1998-99 to 2002-03. Further, placing reliance upon the judgment of the Hon‟ble Bombay High Court in the case of CIT-7 Vs. Reliance 19 ITA. No. 2348 & 2408/Mum/2015 Assessment…