Delmas France v. Asstt. DIT (IT)

17 Taxmann.com 91Income Tax Appellate Tribunal2012#2365 most cited

What is Delmas France v. Asstt. DIT (IT) authority for?

The ITAT evaluates the profit neutrality theory for a Dependent Agent Permanent Establishment (DAPE), stating that unlike a service PE, a DAPE assumes entrepreneurship risk which must be considered for arm's length remuneration.

49

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Also referred to as

Delmas France v. Asstt. DIT · dependent agent PE · DAPE · agency PE · entrepreneurship risk · profit neutrality theory · arm's length principle · transfer pricing · Morgan Stanley

Also reported as

49 SOT 719

Sections most often in play

Section 143(3)Section 144C(13)Section 144C(5)Section 234ASection 234BSection 270A

Issues it is cited on

installation peuse of equipmentdependent agent peagency peservice pesection 44dfunctional analysisfar analysisinterest on refundcopyrighted articlesection 115atransactional net margin method

Judgments citing Delmas France v. Asstt. DIT (IT)

MICRO FOCUS SOFTWARE INC.,USA vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 3(2)(2), INTERNATIONAL TAXATION, MUMBAI, MUMBAI

In the result, the appeal is allowed

ITA 4768/MUM/2023[2021-22]Status: DisposedITAT Mumbai06 Sept 2024AY 2021-22

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrimicro Focus Software Inc. V/S. Dcit,(International Tax) बनाम (Formerly Known As Novell Circle 3(2)(2), Inc.) 16Th Floor, Air India Laurel, Block D, 65/2, Building, Nariman Point, Bagmane Tech Park, C. V. Mumbai-400021 Raman Nagar, Byrasandra, Bangalore, Karnataka, India- 560093 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcn5034F Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Ketan VedFor Respondent: Shri Anil Sant
Section 143(3)Section 144C(5)Section 234ASection 270A

…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER Micro Focus Software Inc. v/s. DCIT,(International Tax) बनाम (formerly known as Novell Circle 3(2)(2), Inc.) 16th Floor, Air India Laurel, block D, 65/2, Building, Nariman Point, Bagmane Tech Park, C. V. Mumbai-400021 Raman Nagar, Byrasandra, Bangalore, Karnataka, India- 560093 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCN5034F Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Ketan Ved Respondent by : Shri Anil Sant Date of Hearing 11.06.2024 Date of Pronouncem…

RGA INTERNATIONAL REINSURANCE COMPANY DESIGNATED AUTHORITY COMPQNY,MUMBAI vs. DCIT (INTERNATIONAL TAXATION) 4(1) (1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 803/MUM/2022[2018-19]Status: DisposedITAT Mumbai06 Sept 2023AY 2018-19

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Ble

Section 143(2)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER ITA NOs. 803 & 2330/MUM/2022 (A.Ys: 2018-19& 2019-20) RGA International Reinsurance Company v. DCIT (Intl. Taxation) – 4(1)(1) Designated Activity Company Room No. 1712, 17th Floor C/o. Ernst and Young LLP Air India Building, 17th Floor, The Ruby Nariman Point, Mumbai – 400 021 29, Senapati Bapat Marg, Dadar (W) Mumbai - 400028 PAN: AADCR1226K (Appellant) (Respondent) Assessee Represented by : Shri Anish Thacker Department Represented by : Shri…

DDIT (IT) 2(1), MUMBAI vs. REUTERS LTD, MUMBAI

Appeals are disposed off

ITA 4550/MUM/2013[2006-07]Status: DisposedITAT Mumbai28 Jun 2023AY 2006-07

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

ADIT (IT)-2(1), MUMBAI vs. REUTERS LTD, MUMBAI

Appeals are disposed off

ITA 4575/MUM/2010[2006-07]Status: DisposedITAT Mumbai28 Jun 2023AY 2006-07

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

REFINITIV LTD.,MUMBAI vs. ADIT (IT) RG 2(1), MUMBAI

Appeals are disposed off

ITA 3617/MUM/2010[2006-07]Status: DisposedITAT Mumbai28 Jun 2023AY 2006-07

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

REFINITIV LTD.,MUMBAI vs. ADIT (IT) 2(1), MUMBAI

Appeals are disposed off

ITA 5182/MUM/2009[2005-06]Status: DisposedITAT Mumbai28 Jun 2023AY 2005-06

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

ADIT (IT) RG 2, MUMBAI vs. REUTERS LTD, MUMBAI

Appeals are disposed off

ITA 5155/MUM/2009[2005-06]Status: DisposedITAT Mumbai28 Jun 2023AY 2005-06

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

REFINITIV LTD.,MUMBAI vs. DCIT (IT) 2(1), MUMBAI

Appeals are disposed off

ITA 1287/MUM/2009[2004-2005]Status: DisposedITAT Mumbai28 Jun 2023AY 2004-2005

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

THE DDIT(IT)-2(1), MUMBAI vs. M/S. REUTERS LTD, UK, MUMBAI

Appeals are disposed off

ITA 1979/MUM/2008[2004-2005]Status: DisposedITAT Mumbai28 Jun 2023AY 2004-2005

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

THE DDIT(IT)-2(1), MUMBAI vs. M/S. REUTERS LTD, UK, MUMBAI

Appeals are disposed off

ITA 1978/MUM/2008[2003-2004]Status: DisposedITAT Mumbai28 Jun 2023AY 2003-2004

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

REFINITIV LTD.,MUMBAI vs. THE DDIT (IT)-2(1), MUMBAI

Appeals are disposed off

ITA 1709/MUM/2008[2004-2005]Status: DisposedITAT Mumbai28 Jun 2023AY 2004-2005

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

REFINITIV LTD,MUMBAI vs. THE DDIT (IT)-2(1), MUMBAI

Appeals are disposed off

ITA 1708/MUM/2008[2003-2004]Status: DisposedITAT Mumbai28 Jun 2023AY 2003-2004

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

REFINITIV LTD.,MUMBAI vs. DDIT (I.T) - 2(1), MUMBAI

Appeals are disposed off

ITA 3422/MUM/2006[2002-2003]Status: DisposedITAT Mumbai28 Jun 2023AY 2002-2003

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

ADIT (IT)-2(1), MUMBAI vs. M/S. REUTERS LTD., MUMBAI

Appeals are disposed off

ITA 3366/MUM/2006[2002-2003]Status: DisposedITAT Mumbai28 Jun 2023AY 2002-2003

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

DDIT (INTERNATIONAL I. T) 2(1), MUMBAI vs. M/S. REUTERS ON LINE S.A, MUMBAI

Appeals are disposed off

ITA 5379/MUM/2005[2002-2003]Status: DisposedITAT Mumbai28 Jun 2023AY 2002-2003

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

THE DDIT (I.T) 2(1), MUMBAI vs. M/S. REUTERS LTD., MUMBAI

Appeals are disposed off

ITA 8464/MUM/2004[2001-2002]Status: DisposedITAT Mumbai28 Jun 2023AY 2001-2002

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

THE DDIT (I.T) 2(1) vs. M/S. REUTERS LTD.,

Appeals are disposed off

ITA 8463/MUM/2004[2001-2002]Status: DisposedITAT Mumbai28 Jun 2023AY 2001-2002

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

REFINITIV LTD.,MUMBAI vs. THE DY DIT (I.T) 2(1), MUMBAI

Appeals are disposed off

ITA 8348/MUM/2004[2001-2002]Status: DisposedITAT Mumbai28 Jun 2023AY 2001-2002

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

DDIT (I.T) 2(1), MUMBAI vs. M/S. REUTERS LTD., MUMBAI

Appeals are disposed off

ITA 5228/MUM/2004[2000-2001]Status: DisposedITAT Mumbai28 Jun 2023AY 2000-2001

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

REFINITIV LTD.,MUMBAI vs. DDIT (I.TAXATION) RANGE 2, MUMBAI

Appeals are disposed off

ITA 5092/MUM/2004[2000-01]Status: DisposedITAT Mumbai28 Jun 2023AY 2000-01

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

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