Deputy Director of Income-tax, (International Taxation)-II, Pune v. Tetra Pak India (P.) Ltd.

111 Taxmann.com 205Reported decision2019#14747 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

section 9(1)(vii)section 40(a)(i)fees for technical servicestax treatypermanent establishmentsection 9(1)section 40(a)double taxationsection 40appeal before the tribunalpersoncompany

Judgments citing Deputy Director of Income-tax, (International Taxation)-II, Pune v. Tetra Pak India (P.) Ltd.

M/S TESLA TRANSFORMERS ,BHOPAL vs. ITO(INTERNATIONAL TAXATION),, BHOPAL

In the result, Ground Numbers 1 to 4 of assessee’s appeal are dismissed

ITA 100/IND/2018[2015-16]Status: DisposedITAT Indore29 Nov 2022AY 2015-16
For Appellant: Shri Anil Khabya, A.RFor Respondent: Shri Ashish Porwal, Sr. D.R
Section 195Section 201Section 201(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE [CONDUCTED THROUGH VIRTUAL COURT] BEFORE: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER And SHRI B.M. BIYANI, ACCOUNTNT MEMBER Assessment Year 2015-16 M/s. Tesla Transformers The ITO(International Ltd., 30-B, Industrial Taxation), Area, Govindpura, Bhopal Vs Bhopal PAN: AABCT1005C (Respondent) (Appellant) Assessee by: Shri Anil Khabya, A.R. Revenue by: Shri Ashish Porwal, Sr. D.R. Date of hearing : 01-09-2022 Date of pronouncement : 29 -11-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2015-16, arise…

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

…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…

M/S. INFOSYS BPO LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BANGALORE

In the result, appeal by the assessee is allowed

ITA 989/BANG/2017[2016-17]Status: DisposedITAT Bangalore01 Sept 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No.989/Bang/2017 Assessment Year : 2016-17 M/S. Infosys Bpo Limited Vs. The Deputy Commissioner Of Income Electronic City, Hosur Road, Tax, Bengaluru – 560 100. International Taxation, Pan : Aaccp 4478 N Circle 1(1), Bengaluru. Appellant Respondent Appellant By : Shri. Padam Chand Khincha, Ca Respondent By : Shri. K. R. Narayana, Addl. Cit(Dr)(Itat), Bengaluru Date Of Hearing : 25.08.2022 Date Of Pronouncement : 01.09.2022 O R D E R Per N. V. Vasudevan: This Is An Appeal By The Assessee Against The Order Dated 28.02.2017 Of Cit(A) - 12, Bengaluru, Relating To Assessment Year 2016-17. 2. The Assessee Is A Company Engaged In The Business Of Rendering Bpo Services. The Assessee Made Payment Of 2100 Us$ To A Non- Resident Viz., Stakeholder Centered Coaching (International Ltd.,)

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. K. R. Narayana, Addl. CIT(DR)(ITAT), Bengaluru
Section 248Section 5Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(IT)A No.989/Bang/2017 Assessment Year : 2016-17 M/s. Infosys BPO Limited Vs. The Deputy Commissioner of Income Electronic City, Hosur Road, Tax, Bengaluru – 560 100. International Taxation, PAN : AACCP 4478 N Circle 1(1), Bengaluru. APPELLANT RESPONDENT Appellant by : Shri. Padam Chand Khincha, CA Respondent by : Shri. K. R. Narayana, Addl. CIT(DR)(ITAT), Bengaluru Date of hearing : 25.08.2022 Date of Pronouncement : 01.09.2022 O R D E R Per N. V. Vasudevan, Vice Pre…

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

…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…

Deputy Director of Income-tax, (International Taxation)-II, Pune v. Tetra Pak India (P.) Ltd. (111 Taxmann.com 205) — Cited in 6 Judgments | BharatTax