DCIT v. TVS Electronics Ltd.

52 SOT 287Income Tax Appellate Tribunal2012#12894 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2021.

Judgments citing DCIT v. TVS Electronics Ltd.

CADILA HEALTHCARE LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

ITA 213/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad17 Aug 2021AY 2013-14
Section 143(3)

…ITA Nos. 954/Ahd/17 and 213/Ahd/18 Assessment years: 2012-13 and 2013-14 Page 1 of 85 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] ITA Nos. 954/Ahd/2017 and 213/Ahd/2018 Assessment years: 2012-13 and 2013-14 Cadila Healthcare Limited …………….………Appellant Zydus Tower, Satellite Cross Road, Ahmedabad 380 015 [PAN: AAACC6253G] Vs. Deputy Commissioner of Income Tax Circle 1(1)(2), Ahmedabad ……………………Respondent Appearances by Mukesh Patel along with Prashant Maheshwari for the appellant Mohd Usman for the respondent Date…

CADILA HEALTHCARE LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD

In the result, the appeal for the assessment year 2013-14 is also partly allowed in the terms indicated above

ITA 954/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad17 Aug 2021AY 2012-13
Section 143(3)

…ITA Nos. 954/Ahd/17 and 213/Ahd/18 Assessment years: 2012-13 and 2013-14 Page 1 of 85 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH, AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] ITA Nos. 954/Ahd/2017 and 213/Ahd/2018 Assessment years: 2012-13 and 2013-14 Cadila Healthcare Limited …………….………Appellant Zydus Tower, Satellite Cross Road, Ahmedabad 380 015 [PAN: AAACC6253G] Vs. Deputy Commissioner of Income Tax Circle 1(1)(2), Ahmedabad ……………………Respondent Appearances by Mukesh Patel along with Prashant Maheshwari for the appellant Mohd Usman for the respondent Date…

DCIT, CHENNAI vs. FORD INDIA PVT. LTD., KANCHEEPURAM

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 840/CHNY/2015[2012-13]Status: DisposedITAT Chennai31 Jan 2017AY 2012-13
Section 195Section 201(1)Section 9(1)(vii)

…ever, is that the income embedded in the amounts received by the assessee could anyway be taxed as ‘other income’ under the respective tax treaties. There is a decision of a coordinate bench of this Tribunal, in the case of DCIT VS TVS Electronics Ltd [(2012) 52 SOT 287 (Chennai)], which support this school of thought and holds that “Admittedly, Chapter III of DTAA between India and Mauritius did not provide for taxing any fees paid for technical services. Only for a reason that DTAA is silent on a particular type of income, we cannot say that such income will automatically I.T.A. Nos. 673, 840, 748 and 749 /Chn…

FORD INDIA PRIVATE LIMITED,KANCHEEPURAM vs. ITO, CHENNAI

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 749/CHNY/2015[2012-13]Status: DisposedITAT Chennai31 Jan 2017AY 2012-13
Section 195Section 201(1)Section 9(1)(vii)

…ever, is that the income embedded in the amounts received by the assessee could anyway be taxed as ‘other income’ under the respective tax treaties. There is a decision of a coordinate bench of this Tribunal, in the case of DCIT VS TVS Electronics Ltd [(2012) 52 SOT 287 (Chennai)], which support this school of thought and holds that “Admittedly, Chapter III of DTAA between India and Mauritius did not provide for taxing any fees paid for technical services. Only for a reason that DTAA is silent on a particular type of income, we cannot say that such income will automatically I.T.A. Nos. 673, 840, 748 and 749 /Chn…

FORD INDIA PRIVATE LIMITED,KANCHEEPURAM vs. ITO, CHENNAI

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 748/CHNY/2015[2011-12]Status: DisposedITAT Chennai31 Jan 2017AY 2011-12
Section 195Section 201(1)Section 9(1)(vii)

…ever, is that the income embedded in the amounts received by the assessee could anyway be taxed as ‘other income’ under the respective tax treaties. There is a decision of a coordinate bench of this Tribunal, in the case of DCIT VS TVS Electronics Ltd [(2012) 52 SOT 287 (Chennai)], which support this school of thought and holds that “Admittedly, Chapter III of DTAA between India and Mauritius did not provide for taxing any fees paid for technical services. Only for a reason that DTAA is silent on a particular type of income, we cannot say that such income will automatically I.T.A. Nos. 673, 840, 748 and 749 /Chn…

DCIT, CHENNAI vs. FORD INDIA PVT. LTD., KANCHEEPURAM

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 673/CHNY/2015[2011-12]Status: DisposedITAT Chennai31 Jan 2017AY 2011-12
Section 195Section 201(1)Section 9(1)(vii)

…ever, is that the income embedded in the amounts received by the assessee could anyway be taxed as ‘other income’ under the respective tax treaties. There is a decision of a coordinate bench of this Tribunal, in the case of DCIT VS TVS Electronics Ltd [(2012) 52 SOT 287 (Chennai)], which support this school of thought and holds that “Admittedly, Chapter III of DTAA between India and Mauritius did not provide for taxing any fees paid for technical services. Only for a reason that DTAA is silent on a particular type of income, we cannot say that such income will automatically I.T.A. Nos. 673, 840, 748 and 749 /Chn…

RELIGARE TECHNOVA GLOBAL SOLUTIONS LTD,NEW DELHI vs. ACIT CIR 2(1), MUMBAI

In the result, the appeal is partly allowed

ITA 245/MUM/2012[2007-08]Status: DisposedITAT Mumbai09 Dec 2016AY 2007-08

Bench: Shri Saktijit Dey, Jm & Shri N. K. Pradhan, Am

For Appellant: Shri Dhanesh Bafna & Shri RaviFor Respondent: Shri Prakash R. Mane,DR
Section 143(3)Section 14A

…IT (2015) 55 taxmann.com 29 (Delhi-Trib.); Dr. Aman Khera vs. DCIT (2012)138 ITD 443; ACIT vs. Mahindra Holidays and Resorts (India) Ltd. (2010) 39 SOT 438 (Chennai (SB); CIT vs. Dinesh Kumar Goyal (2011) 331 ITR 10 (Del); DCIT vs. TVS Electronics Ltd. (2012) 52 SOT 287 (Chennai); CIT vs. Bank of Rajasthan Ltd. (2010) 326 ITR 526 (Bom); CIT vs. West Coast Paper Mills Ltd. (1992) 193 ITR 349 (Bom). The ld. counsel thus submits that the order of the ld. CIT(A) upholding the addition of unearned income is contrary to the provisions of the Act. 3.4 The case was fixed for clarification on 27.10.2016. We brought to…

ABB FZ-LLC,BANGALORE vs. ITO, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 188/BANG/2016[2012-13]Status: DisposedITAT Bangalore28 Oct 2016AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Sampath Raghunathan, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-III (D.R)
Section 143(3)Section 9(1)(vii)

…He has referred to the judgment of Hon'ble Supreme Court in the case of CIT Vs. P.V.A.L. Kulandagan Chettiar (2004) 267 ITR 654 (SC). The ld. DR then relied upon the decision of the Chennai Bench of the Tribunal in the case of DCIT Vs. TVS Electronics Ltd. 52 SOT 287 (Chennai) and submitted that the Tribunal 8 IT(IT)A No.188/Bang/2016 has held that when DTAA between India and Mauritius did not provide for taxing Fees for Technical Services in such situation the provisions of the Act would have been considered and applied. He has relied upon the orders of the authorities below. 5. In a rejoinder the ld. AR h…

DCIT v. TVS Electronics Ltd. (52 SOT 287) — Cited in 8 Judgments | BharatTax