DI (International Taxation) v. Deutche Bank AG

48 Taxmann.com 323High Court2014#21073 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 28Section 36(1)(vii)Section 36(2)Section 37Section 37(1)Section 80JJAA

Issues it is cited on

section 28(i)section 36(2)section 36(1)(vii)commercial expediencysection 28section 36(1)section 37(1)section 36section 37opportunity of being heardcompanybusiness

Judgments citing DI (International Taxation) v. Deutche Bank AG

MATRIX CLOTHING PVT.LTD.,GURGAON vs. ACIT, SPECIAL RANGE-6, NEW DELHI

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

ITA 8183/DEL/2019[2016-17]Status: DisposedITAT Delhi05 Feb 2024AY 2016-17

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 28Section 36(2)Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 8183/DEL/2019 [A.Y. 2016-17] M/s Matrix Clothing Pvt Ltd Vs. The Addl C.I.T. Village Mohammadpur, Special Range - 6 Khandsa Road, Gurgaon New Delhi PAN – AABCM 8475 B (Applicant) (Respondent) Assessee By : Shri Salil Aggarwal, Sr. Adv Shri Shailesh Gupta, Adv Shri Madhur Aggarwal, Adv Department By : Shri Vipul Kashyap, Sr. DR Date of Hearing : 30.01.2024 Date of Pronouncement : 05.02.2024 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by…

MATRIX CLOTHING PVT. LTD.,GURGAON vs. ADDL. CIT, SPL. RANGE- 6, NEW DELHI

In the result, the appeals of the assessee are treated as allowed for statistical purposes for both the AYs 2014-15 and 2015-16 subject to directions contained in para 11 above

ITA 6073/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Sept 2023AY 2015-16

Bench: Shri Shamim Yahya & Ms. Astha Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Ms. Smita Singh, Sr. DR
Section 28Section 36(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 6072 & 6073/Del/2019 Asstt. Years 2014-15 & 2015-16 Matrix Clothing Pvt. Ltd. Vs. Addl. CIT, Khandsa Road, Village Spl. Range-6 Mohammadpur New Delhi. Gurgaon Haryana 122001 PAN AABCM8475B (Appellant) (Respondent) Assessee by: Shri Salil Aggarwal, Sr. Advocate Shri Shailesh Gupta, Advocate Department by: Ms. Smita Singh, Sr. DR Date of Hearing: 07.08.2023 Date of 13.09.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The two appeals filed by the assessee are…

MATRIX CLOTHING PVT. LTD.,GURGAON vs. ADDL. CIT, SPL. RANGE- 6, NEW DELHI

In the result, the appeals of the assessee are treated as allowed for statistical purposes for both the AYs 2014-15 and 2015-16 subject to directions contained in para 11 above

ITA 6072/DEL/2019[2014-15]Status: DisposedITAT Delhi13 Sept 2023AY 2014-15

Bench: Shri Shamim Yahya & Ms. Astha Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Ms. Smita Singh, Sr. DR
Section 28Section 36(2)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 6072 & 6073/Del/2019 Asstt. Years 2014-15 & 2015-16 Matrix Clothing Pvt. Ltd. Vs. Addl. CIT, Khandsa Road, Village Spl. Range-6 Mohammadpur New Delhi. Gurgaon Haryana 122001 PAN AABCM8475B (Appellant) (Respondent) Assessee by: Shri Salil Aggarwal, Sr. Advocate Shri Shailesh Gupta, Advocate Department by: Ms. Smita Singh, Sr. DR Date of Hearing: 07.08.2023 Date of 13.09.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The two appeals filed by the assessee are…

DCIT, CHENNAI vs. STATE INDUSTRIES PROMOTION CORPORATION OF TAMILNADU LTD., CHENNAI

In the result, the appeal of the Revenue is partly allowed

ITA 448/CHNY/2017[2012-13]Status: DisposedITAT Chennai07 Jun 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.448/Mds/2017 "नधा*रण वष* /Assessment Year: 2012-13

For Appellant: Mr.G. Baskar, Adv
Section 36(2)Section 43D

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी !ड.एस. सु"दर $संह, लेखा सद"य के सम) BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI D.S.SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.448/Mds/2017 "नधा*रण वष* /Assessment Year: 2012-13 Vs. The Dy. Commissioner of Income M/s. State Industries Tax, Corporate Circle 6(2), Aayakar Promotion Corporation of Bhavan, New Block, 7th Floor, 121, Tamil Nadu Ltd., M.G.Raod, Chennai-600 034. 19-A, Rukumani Lakshmipathy Road, Egmore, Chennai-600 008. [PAN: AAACS 4643 J] (अपीलाथ-/…