DDIT v. Reliance Industries Ltd.

159 ITD 208Income Tax Appellate Tribunal2016#16849 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2019.

Judgments citing DDIT v. Reliance Industries Ltd.

Renaissance Services Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, both the appeal filed by assessee is allowed

ITA 5678/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 Aug 2019AY 2011-12

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singh

For Appellant: Shri Paras Savla with Shri Pratik Poddar (AR)For Respondent: Shri Nishant Samaiya
Section 254(1)

…273 (Del HC) 2 DDIT v. Shell Information Technology [2017] 80 yaxman.com 64 International BV (Mum) 3 ADIT v. First Advantage (P.) Ltd. [2017] 163 ITD 165 (Mum) [2016] 71 taxmann.com 213 4 ADIT v. Baan Global BV (Mum) 5 DDIT v. Reliance Industries Ltd. [2016} 159 ITD 208(Mum) 6 DCIT v. Atmel R & D India (P.) Ltd. [2016] 74 Taxmann.com 106 (Chennai) 7 Kotak Mahindra Old Mutual Insurance ITA No. 3819, 3820 & Ltd. vs. JCIT 3821/Mum/2014, Mumbai ITAT, dated 24.05.2017 8 Bharat Bijlee Ltd. vs. ACIT ITA No.5326-5329/Mum/2014 Mumbai ITAT, dated 03.11.2017 Colgate Palmolive Marketing SDN BHD 9 v. JDIT 10 Mc Kinsey Knowle…

Shri Hiren K. Bhandari, Ahmedabad vs. The Income Tax Officer, International Taxation-II, Ahmedabad

In the result, the appeal is allowed

ITA 179/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad19 Sept 2017AY 2009-10
Section 195Section 201Section 9(1)(vi)Section 9(1)(vii)

…learned CIT(A) has been, vide order dated 18th November 2016, recalled. It is thus a legal nullity as on now. The issue is now covered, in favour of the assessee, by a subsequent decision of the Tribunal in the case of DDIT vs. Reliance Industries Ltd [(2016) 159 ITD 208 (Mum)], wherein the Tribunal has, inter alia, observed as follows:- “54. We have considered the above submissions of the Ld. Representatives of the parties. Admittedly, as noted in 4th column of the table drawn in para 4 of this order, the purchase orders were made by the assessee for the softwares as mentioned in column No.5, prior to the bring…

Go Airlines (India) Ltd, Mumbai vs. DDIT (It) 3(1), Mumbai

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

ITA 7326/MUM/2014[]Status: DisposedITAT Mumbai03 May 2017

Bench: Shri B.R. Baskaran (Am)& Shri Shaktijit Dey (Jm)

Section 195Section 9(1)(vi)

…nate Bench in the case of DDIT Vs. M/s. Solid Works Corporation (51 SOT 34). Learned AR also submitted that the Coordinate Bench has held that the payment made for use of software cannot be regarded as royalty in the case of DDIT Vs. Reliance Industries Ltd. (159 ITD 208) and also in the case of Capgemini Business Services (India) Ltd. Vs. ACIT (178 TTJ 129) and also in the case of ADIT Vs. First Advantage (P) Ltd. (77 Taxamann.com 195). 4. On the contrary, learned Departmental Representative placed reliance on the decision rendered by Hon'ble Karnataka High Court in the case of CIT Vs. CGI Information Systems…

Addl CIT 2(3), Mumbai vs. M/S. Tata Consultancy Services Ltd., Mumbai

ITA 7513/MUM/2010[2005-06]Status: DisposedITAT Mumbai23 Mar 2017AY 2005-06

Bench: Shri C.N. Prasad () & Shri Ashwani Taneja ()

Section 195Section 40Section 9(1)(vi)

…ition, he relied upon the following judgments:- i. Qad Europe B.V. [2017] 77 taxmann.com 267 (Mumbai ITAT) (dt. December 21,2016) ii. First Advantage (P.) Ltd [2017] 77 taxmann.com 195 (Mumbai ITAT) (dt.January 11,2017) iii. Reliance Industries Limited [2016] 159 ITD 208 (Mumbai ITAT) (dt. May 18, 2016) iv. M/s Baan Global BV. [2016] 49 ITR(T) 73 (Mumbai ITAT) (dt. June 13,2016) v. Capgemini Business Services (India) Limited [2016] 158 ITD 1 (Mumbai ITAT) (dt. February 29, 2016) vi. Quaolcomm India (P.) Ltd [2017] 77 taxmann.com 56 (Hyd ITAT) (dt. October28,2016) vii. Infrasoft Limited [2014] 264 CTR 329 (Delhi)…

I T C Limited, Kolkata vs. ADIT(It) 2(1), Kolkata

In the result appeal by the Assessee is allowed

ITA 673/KOL/2013[2010-11]Status: DisposedITAT Kolkata01 Mar 2017AY 2010-11

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 673/Kol/2013 Assessment Year : 2010-11 I.T.C. Limited -Vs.- A.D.I.T. (I.T.)-2(1) Kolkata Kolkata [Pan : Aaaci 5950 L] (Appellant) (Respondent) For The Appellant : Shri J.P.Khaitan, Advocate For The Respondent : Shri N.B.Som, Jcit. Sr.Dr

For Appellant: Shri J.P.Khaitan, AdvocateFor Respondent: Shri N.B.Som, JCIT. Sr.DR
Section 195Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] I.T.A No. 673/Kol/2013 Assessment Year : 2010-11 I.T.C. Limited -vs.- A.D.I.T. (I.T.)-2(1) Kolkata Kolkata [PAN : AAACI 5950 L] (Appellant) (Respondent) For the Appellant : Shri J.P.Khaitan, Advocate For the Respondent : Shri N.B.Som, JCIT. Sr.DR Date of Hearing : 07.02.2017. Date of Pronouncement : 01.03.2017. ORDER Per N.V.Vasudevan, JM This is an appeal by the Assessee against the order dated 04.01.2013 of CIT(A)- VI, Kolkata relating to A.Y.2010-11. This appeal arises out of order…