DHL Air Ltd. v. DCIT

86 Taxmann.com 277Income Tax Appellate Tribunal#21506 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 139(1)Section 234ASection 234BSection 270ASection 9(1)(vii)Section 194C

Issues it is cited on

section 194csection 194section 19prescribedpersoncompanybusinessinterest

Judgments citing DHL Air Ltd. v. DCIT

Rockwell Collins, Inc., United States of America vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Delhi

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

ITA 2410/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Nov 2024AY 2020-21

Bench: Shri M. Balaganesh & Shri Anubhav Sharmarockwell Collins Vs. Dcit, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) Pan:Aajcr7985R Rockwell Collins Inc, Vs. Dcit, 400, Collins Rd Ne, Circle-3(1)(1), Cedar Rapids, Ia 52498, Delhi United States Of America, Usa,52498 (Appellant) (Respondent) Pan:Aajcr7883E

For Appellant: Shri Rajan Vora, CAFor Respondent: Ms. C. Chandra Kanta, CIT DR
Section 9(1)(vii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Rockwell Collins Vs. DCIT, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) PAN:AAJCR7985R Rockwell Collins INC, Vs. DCIT, 400, Collins Rd NE, Circle-3(1)(1), Cedar Rapids, IA 52498, Delhi United States of America, USA,52498 (Appellant) (Respondent) PAN:AAJCR7883E Assessee by : Shri Rajan Vora, CA Ms. Arradhna, CA Revenue by: Ms. C. Chandra Kanta, CIT DR Date of Hearing 06/11/2024 Date of pronouncement 14…

Rockwell Collins Southeast Asia Pte Ltd, Singapore vs. Deputy Commissioner of Income Tax, Circle 3(1)(1), Civic Centre, Delhi

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

ITA 2409/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Nov 2024AY 2020-21

Bench: Shri M. Balaganesh & Shri Anubhav Sharmarockwell Collins Vs. Dcit, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) Pan:Aajcr7985R Rockwell Collins Inc, Vs. Dcit, 400, Collins Rd Ne, Circle-3(1)(1), Cedar Rapids, Ia 52498, Delhi United States Of America, Usa,52498 (Appellant) (Respondent) Pan:Aajcr7883E

For Appellant: Shri Rajan Vora, CAFor Respondent: Ms. C. Chandra Kanta, CIT DR
Section 9(1)(vii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Rockwell Collins Vs. DCIT, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) PAN:AAJCR7985R Rockwell Collins INC, Vs. DCIT, 400, Collins Rd NE, Circle-3(1)(1), Cedar Rapids, IA 52498, Delhi United States of America, USA,52498 (Appellant) (Respondent) PAN:AAJCR7883E Assessee by : Shri Rajan Vora, CA Ms. Arradhna, CA Revenue by: Ms. C. Chandra Kanta, CIT DR Date of Hearing 06/11/2024 Date of pronouncement 14…

M/S. Friends Salt Works & Alied Industries, Gandhidham-Kutch vs. The Deputy Commissioner of Income Tax, TDS Circle, Rajkot

The appeal of the assessee is allowed for assessment year

ITA 50/RJT/2021[2015-16]Status: DisposedITAT Rajkot19 Apr 2023AY 2015-16

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri K.C. Thacker, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 194CSection 194JSection 201(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 49 & 50/Rjt/2021 Assessment Year 2014-15 & 2015-16 Friends Salt Works & Dy. CIT, Allied Industry, TDS Circle, Gandhidham Vs Rajkot PAN: AAAFF2067N (Respondent) (Appellant) Assessee by: Shri K.C. Thacker, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 14-03-2023 Date of pronouncement : 19-04-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These two appeals filed by the assessee for…

M/S. Friends Salt Works & Alied Industries, Gandhidham-Kutch vs. The Deputy Commissioner of Income Tax, TDS Circle, Rajkot

The appeal of the assessee is allowed for assessment year

ITA 49/RJT/2021[2014-15]Status: DisposedITAT Rajkot19 Apr 2023AY 2014-15

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

For Appellant: Shri K.C. Thacker, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 194CSection 194JSection 201(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ITA Nos. 49 & 50/Rjt/2021 Assessment Year 2014-15 & 2015-16 Friends Salt Works & Dy. CIT, Allied Industry, TDS Circle, Gandhidham Vs Rajkot PAN: AAAFF2067N (Respondent) (Appellant) Assessee by: Shri K.C. Thacker, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 14-03-2023 Date of pronouncement : 19-04-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- These two appeals filed by the assessee for…

DHL Air Ltd. v. DCIT (86 Taxmann.com 277) — Cited in 4 Judgments | BharatTax