Denso (Thailand) co. Ltd. v. ACIT (International Taxation)

163 Taxmann.com 257High Court2024#19924 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 7Section 9(1)(vii)Section 1961Section 22Section 23Section 250Section 27Section 143(3)

Issues it is cited on

section 9(1)(vii)computer softwaretax treatypermanent establishmentsection 9(1)fees for technical servicessection 201dispute resolution paneldouble taxationsection 25companysection 250

Judgments citing Denso (Thailand) co. Ltd. v. ACIT (International Taxation)

DCIT(IT), CIRCLE-1, PUNE, PUNE vs. EAST WEST SEEDS INDIA PRIVATE LIMITED, AURANGABAD

In the result, appeal filed by the Revenue is dismissed

ITA 858/PUN/2025[2020-21]Status: DisposedITAT Pune19 Dec 2025AY 2020-21

Bench: PER DR. DIPAK P. RIPOTE (Accountant Member)

Section 201Section 250Section 9(1)(vii)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFOREMS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA Nos.833, 857 & 858/PUN/2025 निर्धारण वषा / Assessment Years: 2018-19, 2019-20 & 2020-21 DCIT(IT), V East West Seeds India Private Circle-1, Pune. s Limited, Gut No.66, Naryanpur Bk, Gangapur, Aurangabad – 431133 Maharashtra. PAN: AABCE1237F Appellant / Revenue Respondent / Assessee Assessee by Shri Nikhil Pathak Revenue by Shri Gaurav Kr. Singh Date of hearing 08/10/2025 Date of pronouncement 19/12/2025 आदेश/ O…

DCIT(IT), CIRCLE-1, PUNE, PUNE vs. EAST WEST SEEDS INDIA PRIVATE LIMITED, AURANGABAD

In the result, appeal filed by the Revenue is dismissed

ITA 857/PUN/2025[2019-20]Status: DisposedITAT Pune19 Dec 2025AY 2019-20

Bench: PER DR. DIPAK P. RIPOTE (Accountant Member)

Section 201Section 250Section 9(1)(vii)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFOREMS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA Nos.833, 857 & 858/PUN/2025 निर्धारण वषा / Assessment Years: 2018-19, 2019-20 & 2020-21 DCIT(IT), V East West Seeds India Private Circle-1, Pune. s Limited, Gut No.66, Naryanpur Bk, Gangapur, Aurangabad – 431133 Maharashtra. PAN: AABCE1237F Appellant / Revenue Respondent / Assessee Assessee by Shri Nikhil Pathak Revenue by Shri Gaurav Kr. Singh Date of hearing 08/10/2025 Date of pronouncement 19/12/2025 आदेश/ O…

DCIT(IT), CIRCLE-1, PUNE, PUNE vs. EAST WEST SEEDS INDIA PRIVATE LIMITED, AURANGABAD

In the result, appeal filed by the Revenue is dismissed

ITA 833/PUN/2025[2018-19]Status: DisposedITAT Pune19 Dec 2025AY 2018-19
Section 201Section 250Section 9(1)(vii)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFOREMS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA Nos.833, 857 & 858/PUN/2025 निर्धारण वषा / Assessment Years: 2018-19, 2019-20 & 2020-21 DCIT(IT), V East West Seeds India Private Circle-1, Pune. s Limited, Gut No.66, Naryanpur Bk, Gangapur, Aurangabad – 431133 Maharashtra. PAN: AABCE1237F Appellant / Revenue Respondent / Assessee Assessee by Shri Nikhil Pathak Revenue by Shri Gaurav Kr. Singh Date of hearing 08/10/2025 Date of pronouncement 19/12/2025 आदेश/ O…

DENSO INTERNATIONAL ASIA CO., LTD.,THAILAND vs. THE ASSISTANT COMMISSIONER OF INCOME TAX , NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 402/DEL/2025[2022-23]Status: DisposedITAT Delhi08 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.402/िद"ी/2025(िन.व. 2022-23) Denso International Asia Co. Ltd., 888 Moo 1, Bangna-Trad Road Km 27 5, Bangbo Subdistrict, Samutprakarn Province, Thailand, 10560 ...... अपीलाथ"/Appellant Pan: Aadcd-4652-K बनाम Vs. Assistant Commissioner Of Income Tax, Circle Interantional Taxation 1(2)(2), Civic Centre, ..... "ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By : S/Shri Vishal Kalra, Saumyendra Tomar, Advocates & Ms. Taranjeet Kaur, Chartered Accountant "ितवादी"ारा/Respondent By : Shri Nikhil Kumar Govila, Cit(Dr) सुनवाई क" ितिथ/ Date Of Hearing : 10/07/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 08/10/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 28.11.2024, Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’). 2. Facts Of The Case In Brief As Emanating From Records Are: The Assessee Is A Tax Resident Of Thailand. The Assessee Acts As Regional Service Centre Of The Denso

For Appellant: S/Shri Vishal Kalra, Saumyendra TomarFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)
Section 143(3)Section 9(1)(vii)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी नवीन चं", लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.402/िद"ी/2025(िन.व. 2022-23) Denso International Asia Co. Ltd., 888 Moo 1, Bangna-trad Road Km 27 5, BangBo Subdistrict, Samutprakarn Province, Thailand, 10560 ...... अपीलाथ"/Appellant PAN: AADCD-4652-K बनाम Vs. Assistant Commissioner of Income Tax, Circle Interantional Taxation 1(2)(2), Civic Centre, ..... "ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ार…