How many judgments cite DCIT v. Welspun Corporation Ltd.?

69 judgments on BharatTax cite DCIT v. Welspun Corporation Ltd. (77 Taxmann.com 165), spanning 2017 to 2026.

Which sections of the Income Tax Act does DCIT v. Welspun Corporation Ltd. come up under?

It is most often cited in judgments turning on Section 1961, Section 9(1)(vii), Section 143(3), Section 144C(13), Section 144C, Section 234B.

DCIT v. Welspun Corporation Ltd.

77 Taxmann.com 165Income Tax Appellate Tribunal2017#1647 most cited

What is DCIT v. Welspun Corporation Ltd. authority for?

Subscription fees received by a non-resident for information access do not constitute 'royalty' for the use of copyright under the Income-tax Act, 1961. The case also elaborates on the scheme of taxability for non-residents under Section 5(2) of the Act, especially concerning income deemed to accrue or arise in India.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

DCIT v. Welspun Corporation Ltd. · Section 9(1)(vii) · Section 5(2)(b) · Income-tax Act 1961 · subscription fees · royalty · copyright · fees for technical services · non-resident income · ITAT · make available condition · copyrighted article

Also reported as

55 ITR (Trib) 405183 TTJ 697

Sections most often in play

Section 1961 Section 9(1)(vii)Section 143(3)Section 144C(13)Section 144C Section 234B Section 270A Section 234A

Issues it is cited on

section 9(i)section 40a(i)copyrighted article section 5(2)(b)make available condition fees for included services section 14(a)section 9(1)(i)section 9(1)(vii)fees for technical services section 43(6)legal expenses

Judgments citing DCIT v. Welspun Corporation Ltd.

Six Continents Hotels, Inc., Gurgaon vs. ACIT Circle 3(1)(2) Intl. Taxation, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2355/DEL/2023[2020-21]Status: DisposedITAT Delhi09 May 2024AY 2020-21

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

For Appellant: Sh. S. K. Aggarwal, CA &For Respondent: Sh. Vizay B. Vasanta, CIT-DR

Section 143(3)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Yogesh Kumar US, Judicial Member ITA No. 2355/Del/2023 : Asstt. Year: 2020-21 Six Continents Hotels Inc., Vs ACIT, C/o BSR & Co. LLP, DLF Building, Circle-3(1)(2), 10, 8th Floor, DLF Cyber City, Phase- International Taxation, II, Gurgaon, Haryana-122002 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAHCS7853B Assessee by : Sh. S. K. Aggarwal, CA & Sh. Himanshu Aggarwal, CA Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 30.04.2024 Date of Pronouncement: 09.05.2024 ORDER Per Dr. B. R. R. Kuma…

Diamond Manufacturing Management and Consultancy Limited Mauritius, Hyderabad vs. ACIT, Circle International Tax, Visakhapatanam

In the result, appeal of the assessee is allowed

ITA 49/VIZ/2022[2017-2018]Status: DisposedITAT Visakhapatnam26 Mar 2024AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri PVSS Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 115ASection 143(3)Section 9(1)(vii)Section 90(2)

…आयकरअपीलीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्रीदुव्िूरुआरएलरेड्डी, न्याययकसदस्यएिंश्रीएसबालाकृष्णन, लेखासदस्यकेसमक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.49/Viz/2022 (निर्धारणवर्ा/ Assessment Year : 2017-18) Diamond Manufacturing Vs. Assistant Commissioner of Management and Consultancy Income Tax, Limited Mauritius. Circle – International Tax, PAN: AADCD 6598 E Vizag. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee by : Sri P…

Pluralsight Llc, Utah vs. Deputy Commissioner of Income Tax, Circle - 2(1), Bangalore

In the result, appeal filed by the assessee is allowed

ITA 639/BANG/2023[2020-21]Status: DisposedITAT Bangalore02 Jan 2024AY 2020-21

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri Aliasgar Rampurwala, C.AFor Respondent: Shri Praveen Karanth, CIT(DR)

Section 143(3)Section 144(1)Section 144CSection 144C(13)Section 144C(5)Section 234ASection 234BSection 24Section 9(1)(vi)

…rmation Services India (P.) Ltd.: (2011) 338 ITR 95 (Bom HC) d) Dun & Bradstreet Espana S.A., In re : (2005) 272 ITR 99 (AAR) e) Mc Kinsey Knowledge Centre India Pvt Ltd v. ITO: ITA No. 407/Del/2013 (Del ITAT) f) DCIT (IT) vs. Welspun Corporation Ltd.: (2017) 183 TTJ 697 (Ahd ITAT) g) ITO (IT) vs. Cadila Healthcare Ltd.: (2017) 184 TTJ 178 (Ahd ITAT) h) Iqvia AG v. DCIT: ITA No. 1203/Mum. /2021 (Mumbai ITAT) 16. In view of the above, we hold that the subscription fees received by the assessee does not amount to ‘royalty’ for use of or right to use of any ‘copyright’. ii) The subscription revenue received by the a…

M/S. Pluralsight Llc, United States of America vs. DCIT Asmt, Circle-2(1), Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 37/BANG/2023[2016-17]Status: DisposedITAT Bangalore21 Aug 2023AY 2016-17

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2016-17 M/S. Pluralsight Llc, Dcit, 182N Union Avenue, Farmington, Asmt, Utah, Foreign, Vs. Circle – 2(1), United States. Bengaluru. Pan : Aahcp 5337 K Appellant Respondent Assessee By : Shri. Dhanesh Bafna, Ca Revenue By : Dr. Satyasai Rath, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 16.08.2023 Date Of Pronouncement : 21.08.2023

For Appellant: Shri. Dhanesh Bafna, CAFor Respondent: Dr. Satyasai Rath, CIT(DR), ITAT, Bengaluru

Section 143Section 143(2)Section 250Section 9(1)(vi)

Relx Inc, Gurgaon vs. ITO Ward International Taxation-3(1)(2), Delhi

In the result, the appeal of the assessee is allowed

ITA 1085/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Jul 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Vizay Basanta, CIT- DR

Section 142(1)Section 143(2)Section 143(3)Section 263Section 9Section 9(1)(vii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2017-18 Relx Inc. Vs. ITO Ward, 14th Floor, Tower B, International Building No. 10, DLF, Taxation-3(1)(2) Cyber City, Gurgaon, Delhi. Haryana-122 002 PAN AAECR9091H (Appellant) (Respondent) Assessee by: Shri Ravi Sharma, Advocate Shri Rishabh Malhotra, Advocate Department by: Shri Vizay Basanta, CIT- DR Date of Hearing: 01.05.2023 Date of 24.07.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the order da…

Elsevier Ltd, Gurgoan vs. ACIT, Circle-1(2)(2), International Taxation, New Delhi

In the result, the appeal is allowed

ITA 2351/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Apr 2023AY 2018-19

Bench: Shri Saktijit Dey & Dr. Brr Kumarassessment Year: 2018-19

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Elsevier Ltd., C/o. Vs. ACIT, RELX India P. Ltd., Circle-1(2)(2), International C/o. Relx India Pvt. Ltd., Circle, 14th Floor, Tower-B, Delhi Building No. 10, DLF Cyber City, Gurgaon, Haryana PIN: 122002 PAN :AADCE3241K (Appellant) (Respondent) Assessee by Shri Rishabh Malhotra, AR Department by Shri Vijay Vazanta, CIT-DR Date of hearing 18.04.2023 Date of pronouncement 27.04.2023 ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: Captioned appeal…

Elsevier Inc, New York vs. ACIT, Circle Int. Taxation 1(2)(2), Delhi

In the result, the appeal is allowed

ITA 2350/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Apr 2023AY 2018-19

Bench: Shri Saktijit Dey & Dr. Brr Kumarassessment Year: 2018-19

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. BRR KUMAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Elsevier Inc, Vs. ACIT, New York Circle-1(2)(2), International C/o. Relx India Pvt. Ltd., Circle, 14th Floor, Tower-B, Delhi Building No. 10, DLF Cyber City, Gurgaon, Haryana PIN: 122002 PAN :AADCE3074G (Appellant) (Respondent) Assessee by Shri Rishabh Malhotra, AR Department by Shri Vijay Vazanta, CIT-DR Date of hearing 18.04.2023 Date of pronouncement 27.04.2023 ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: Captioned appeal has been filed by…

Relx Inc, Gurgaon vs. ACIT, Circle Int Tax 3(1)(1), New Delhi

In the result, the appeal of the Assessee in ITA No

ITA 1877/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Apr 2023AY 2018-19

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1877/Del/2022 (A.Y 2018-19)

For Appellant: Shri Ravi Sharma, Adv.; &For Respondent: Shri Anshuman Pattnaik

Section 270ASection 9(1)(vii)

…1 ITAs. 1877 & 1876/Del/2022 RELX Inc., Gurgaon. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “D” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1877/DEL/2022 (A.Y 2018-19) RELX Inc. Vs. ACIT, C/o. Relx India Private Limited, Circle Int. Tax : 3 (1) (1) 14th Floor, Tower: B, Building No. 10, DLF Cyber City, New Delhi. Gurgaon, Haryana – 122 002. PAN No. AAECR9091H AND I.T.A. No. 1876/DEL/2022 (A.Y 2019-20) RELX Inc. Vs. ACIT, C/o. Relx India Private Limited, Circle Int. Tax : 3 (1) (1) 14th Floor, Tower: B, Building No. 10, DLF Cyber…

Relx Inc, Gurgaon vs. ACIT, Circle Int Tax 3(1)(1), New Delhi

In the result, the appeal of the Assessee in ITA No

ITA 1876/DEL/2022[2019-20]Status: DisposedITAT Delhi05 Apr 2023AY 2019-20

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1877/Del/2022 (A.Y 2018-19)

For Appellant: Shri Ravi Sharma, Adv.; &For Respondent: Shri Anshuman Pattnaik

Section 270ASection 9(1)(vii)

Springer Nature Customer Services Centre Gmbh, New Delhi vs. JCIT, Internationalo Taxation, Circle-3(1)(2), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 2534/DEL/2019[2013-14]Status: DisposedITAT Delhi14 Oct 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2013-14] Springer Nature Customer Services Vs Jcit Centre Gmbh (Earlier Known As (International Taxation), Springer Customer Centre Gmbh), Circle-3(1)(2), 7Th Floor, Vijaya Building, New Delhi. 17-Barakhamba Road, New Delhi-110001. Pan-Aascs1092B Appellant Respondent Appellant By S/Shri Himanshu Sinha, Bhuwan Dhooper & Vibhu Gupta, Advocates Respondent By Ms. Rashmita Jha, Cit Dr Date Of Hearing 20.09.2022 Date Of Pronouncement 14.10.2022

Section 143(3)Section 234ASection 234BSection 271Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “D” BENCH: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2013-14] Springer Nature Customer Services vs JCIT Centre GmbH (earlier known as (International Taxation), Springer Customer Centre GmbH), Circle-3(1)(2), 7th Floor, Vijaya Building, New Delhi. 17-Barakhamba Road, New Delhi-110001. PAN-AASCS1092B APPELLANT RESPONDENT Appellant by S/Shri Himanshu Sinha, Bhuwan Dhooper & Vibhu Gupta, Advocates Respondent by Ms. Rashmita Jha, CIT DR Date of Hearing 20.09.2022 Date of Pronouncement 14.10.2022 ORDER PER KUL…

Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore vs. M/S Acropetal Technologies Private Limited, Bangalore

In the result, both the appeals of the revenue are dismissed

ITA 8/BANG/2019[2014-15]Status: DisposedITAT Bangalore14 Sept 2022AY 2014-15

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 14ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.7 & 8/Bang/2019 Assessment years : 2013-14 & 2014-15 The Deputy Commissioner Vs. M/s. Acropetal Technologies Pvt. Ltd., No.2/10, Ajay Plaza, 1st Main Road, of Income Tax, Circle 1(1)(1), N S Palya, Bannerghatta Road, Bangalore. Bangalore – 560 076. PAN: AADCA 1623M APPELLANT RESPONDENT Appellant by : Ms. Sunaina Bhatia, Advocate Respondent by : Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.09.2022 Date of Pronouncement : 14.09.2022 O R D E R…

Deputy Commissioner of Income Tax Circle-1(1)(1), Bangalore vs. M/S Acropetal Technologies Private Limited, Bangalore

In the result, both the appeals of the revenue are dismissed

ITA 7/BANG/2019[2013-14]Status: DisposedITAT Bangalore14 Sept 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 14ASection 40

Sg Analytics Private Limited, Pune vs. Deputy Commissioner of Income-Tax, Circle - 6, Pune

ITA 2198/PUN/2017[2014-15]Status: DisposedITAT Pune08 Jun 2022AY 2014-15

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.P. Walimbe

Section 143(3)Section 195Section 40Section 4o

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 2198/PUN/2017 : 2014-15 S.G. Analytics Pvt. Ltd. 601 & 602, 6th floor, Wing 2, Cluster C, EON Free Zone, Kharadi, Pune-411 014 PAN; AAKCS7498H Appellant Vs. Dy. CIT Circle 6, Pune. Respondent ITA No. 2390/PUN/2017 : A.Y. 2014-15 The Asstt. CIT Cir. 6, Pune. Appellant’ Vs. S.G. Analytics Pvt. Ltd. 601 & 602, 6th floor, Wing 2, Cluster C, EON Free Zone, Kharadi, Pune-411 014 PAN; AAKCS7498H Respondent Assessee by : Shri Nikhil Pathak Department by : Shri S.P. Walimbe Date of Hearing : 09-05-2022 Date of…

Assistant Commissioner of Income-Tax, Circle - 6, Pune vs. S.G. Analytics Pvt.Ltd, Pune

ITA 2390/PUN/2017[2014-15]Status: DisposedITAT Pune08 Jun 2022AY 2014-15

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.P. Walimbe

Section 143(3)Section 195Section 40Section 4o

The DCIT, Circle-1(1)(2), Baroda vs. Inox India Private Ltd., Vadodara

In the result, appeal filed by the Revenue is dismissed

ITA 1246/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad23 Mar 2022AY 2016-17

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Purushottam Kumar

Section 195Section 5

…ives fairly agree, the issue in question is covered, in favour of the assessee, by the decision of the co-ordinate bench in ITA Nos. 1245 & 1246/Ahd/2019 (DCIT vs. Inox India Pvt. Ltd.) AY 2012-13 & 2016-17 - 4 - the case of DCIT vs. Welspun Corp Ltd [(2017) 55 ITR (Trib) 405 (Ahd)] wherein the Tribunal has observed as follows:- "31. The scheme of taxability in India, so far as the non-residents, are concerned, is like this. Section 5 (2), which deals with the taxability of income in the hands of a non-resident, provides that "the total income of any previous year of a person who is a non-resident includes all…

The DCIT, Circle-1(1)(2), Baroda vs. Inox India Private Ltd., Vadodara

In the result, appeal filed by the Revenue is dismissed

ITA 1245/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad23 Mar 2022AY 2012-13

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Purushottam Kumar

Section 195Section 5

The ACIT, Circle- 2(1)(1), Ahmedabad vs. M/S. Gujarat Ambuja Exports Limited, Ahmedabad

ITA 1550/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad25 Feb 2022AY 2014-15

Bench: Us.

For Appellant: Shri Dinesh Singh, Sr. D.RFor Respondent: Shri Tushar Hemani, Sr. Adv

Section 250(6)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Ms. Suchitra Kamble, Judicial Member Assessment Year 2014-15 The Assistant M/s. Gujarat Ambuja Commissioner of Income Exports Ltd. Opp. Tax, Circle-2(1)(1), Vs Memnagar Fire Station, Ahmedabad Navjivan, Navrangpura, (Appellant) Ahmedabad PAN No: AAACG3980A (Respondent) Appellant by : Shri Dinesh Singh, Sr. D.R. Respondent by : Shri Tushar Hemani, Sr. Adv. & Shri Parimalsinh B. Parmar, Adv. Date of hearing : 17-02-2022 Date of pronouncement : 25-02-2022 आदेश/ORD…

Neuland Laboratories Limited, Hyderabad, Secunderabad vs. DCIT, Circle-16(1), Hyderabad

Appeal is allowed in above terms

ITA 823/HYD/2017[2012-13]Status: DisposedITAT Hyderabad12 Jul 2021AY 2012-13

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing) Shri Neuland Laboratories Limited, Hyderabad. Pan Aaacn 9531E …..Appellant. Vs. Dy. Commissioner Of Income Tax, Circle 16(1), Hyderabad. …..Respondent. Appellant By : Shri Ch.Venkatesh For Shri M.V. Anil Kumar. Respondent By : Shri B. Balakrishna (D.R.) Date Of Hearing : 10.06.2021. Date Of Pronouncement : 12.07.2021. O R D E R Per Shri S.S. Godara, J.M. : This Assessee’S Appeal For Asst. Year 2012-13 Arises From The Pr. Commissioner Of Income Tax, Hyderabad’S Order Dt.27.03.2017 In Proceedings Under Section 263 Of Income Tax Act, 1961 (‘The Act’). Heard Both The Parties. Case File Perused. 2. We Notice At The Outset With The Able Assistance Of Two Parties That The Pcit Has Treated The Regular

For Appellant: Shri Ch.Venkatesh for Shri M.VFor Respondent: Shri B. Balakrishna (D.R.)

Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘ B ‘ BENCH, HYDERABAD. BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND SHRI L. P. SAHU, ACCOUNTANT MEMBER (Through Virtual Hearing) Shri Neuland Laboratories Limited, Hyderabad. PAN AAACN 9531E …..Appellant. Vs. Dy. Commissioner of Income Tax, Circle 16(1), Hyderabad. …..Respondent. Appellant By : Shri Ch.Venkatesh for Shri M.V. Anil Kumar. Respondent By : Shri B. Balakrishna (D.R.) Date of Hearing : 10.06.2021. Date of Pronouncement : 12.07.2021. O R D E R Per Shri S.S. Godara, J.M. : This assessee’s appeal for Asst. Year 2012-13 arises from the Pr. Commissioner of…

Sterling Ornaments Pvt. Ltd., New Delhi vs. ACIT, Circle- 24(2), New Delhi

In the result, the Appeal filed by the Revenue stands dismissed

ITA 6622/DEL/2019[2016-17]Status: DisposedITAT Delhi09 Nov 2020AY 2016-17

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi(Through Video Conference) A.Y. : 2016-17

Section 195Section 195(1)Section 40Section 9(1)(vii)

…ITA NO. 6622/DEL/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC-1’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCE) A.Y. : 2016-17 M/S STERLING ORNAMENTS Vs. ACIT, CIRCLE 24(2), PVT. LTD., NEW DELHI B-3, SECOND FLOOR, CHIRAG ENCLAVE, NEW DELHI - 110 048 (PAN: AAICS9774J) (Appellant) (Respondent) Assessee by Sh. Piyush Kaushik, Advocate Department by Sh. R.K. Gupta, Sr. DR. ORDER PER H.S. SIDHU, JM: This appeal filed by the Assessee is directed against the impugned order dated 10.06.2019 passed by the Ld. CIT(A)-8, New…

Giesecke & Devrient India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed partly for statistical purposes

ITA 3865/DEL/2015[2010-11]Status: DisposedITAT Delhi01 May 2020AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kant

Section 143(3)Section 144CSection 92C(2)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.3865/Del./2015 Assessment Year: 2010-11 M/s. Giesecke & Devrient Vs. DCIT, India Pvt. Ltd., Circle-10(1), Corporate Officer-Plot #57, New Delhi Sector-44, Gurgaon PAN:AABCG4223D (Appellant) (Respondent) Assessee by Shri Harpreet Singh Ajmani, Adv. & Shri Rohan Khare, Adv. Department by Shri Surender Pal, CIT(DR) Date of hearing 03.02.2020 Date of pronouncement 01.05.2020 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against fi…