DIT (INTERNATIONAL TAXATION) v. ALCATEL LUCENT USA. INC.

2 ITR-OL 276High Court2014#17106 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2016 to 2019.

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Judgments citing DIT (INTERNATIONAL TAXATION) v. ALCATEL LUCENT USA. INC.

Geopetrol International Inc., New Delhi vs. ADIT, New Delhi

The appeal of the assessee is allowed

ITA 1874/DEL/2015[2011-12]Status: DisposedITAT Delhi11 Oct 2019AY 2011-12

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 1874/Del/2015 (A.Y. 2011-12)

Section 143(3)Section 144CSection 195Section 197Section 209Section 234B

…sessee is a foreign company and the entire revenue/income of the assessee came from Indian Oil Corporation (AOD, Digboi). The Hon’ble Delhi High Court in case of GE Packaged Power Inc. (supra) has considered the case law that of Alcatel Lucent USA Inc. [2014] 2 ITR-OL 276 (Del.) which was referred by the CIT(A) in his order. The question arises here is whether interest should be levied on the assessee under Section 234B on the ground of non-payment of advance tax. The Revenue is relying upon the decision of Alcatel Lucent USA Inc. (supra). As per the scheme of Section 234B, firstly, the obligation imposed upon a…

M/S. Zte Corporation, Gurgaon vs. ADIT, New Delhi

In the result, this ground is

ITA 1109/DEL/2014[2009-10]Status: DisposedITAT Delhi30 May 2016AY 2009-10

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…1 ITA 5870/Del/12 & ors – ZTE Corporation IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI: JUDICIAL MEMBER ITA nos. 5870/Del/2012 (AY: 2004-05) 5871/Del/2012 (AY: 2005-06) 5872/Del/2012 (AY: 2006-07) 5873/Del/2012 (AY: 2007-08) 5874/Del/2012 (AY: 2008-09) 1109/Del/2014 (AY: 2009-10) ZTE Corporation Vs. Addl. Director of Income-tax, ZTE Plaza, Keji Road South, Range-3, International Taxation, Hi-tech Industrial Park, New Delhi. Nanshan District, Shenzhen P.R. China-518057. ZTE Corporation 6th Floor, Tower ‘B’, Building 10, DLF Cy…

DDIT, New Delhi vs. M/S Zte Corporation

In the result, this ground is

ITA 5974/DEL/2012[2004-05]Status: DisposedITAT Delhi30 May 2016AY 2004-05

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…1 ITA 5870/Del/12 & ors – ZTE Corporation IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI: JUDICIAL MEMBER ITA nos. 5870/Del/2012 (AY: 2004-05) 5871/Del/2012 (AY: 2005-06) 5872/Del/2012 (AY: 2006-07) 5873/Del/2012 (AY: 2007-08) 5874/Del/2012 (AY: 2008-09) 1109/Del/2014 (AY: 2009-10) ZTE Corporation Vs. Addl. Director of Income-tax, ZTE Plaza, Keji Road South, Range-3, International Taxation, Hi-tech Industrial Park, New Delhi. Nanshan District, Shenzhen P.R. China-518057. ZTE Corporation 6th Floor, Tower ‘B’, Building 10, DLF Cy…

Zte Corporation vs. ADIT, New Delhi

In the result, this ground is

ITA 5871/DEL/2012[2005-06]Status: DisposedITAT Delhi30 May 2016AY 2005-06

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…1 ITA 5870/Del/12 & ors – ZTE Corporation IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI: JUDICIAL MEMBER ITA nos. 5870/Del/2012 (AY: 2004-05) 5871/Del/2012 (AY: 2005-06) 5872/Del/2012 (AY: 2006-07) 5873/Del/2012 (AY: 2007-08) 5874/Del/2012 (AY: 2008-09) 1109/Del/2014 (AY: 2009-10) ZTE Corporation Vs. Addl. Director of Income-tax, ZTE Plaza, Keji Road South, Range-3, International Taxation, Hi-tech Industrial Park, New Delhi. Nanshan District, Shenzhen P.R. China-518057. ZTE Corporation 6th Floor, Tower ‘B’, Building 10, DLF Cy…

Zte Corporation vs. ADIT, New Delhi

In the result, this ground is

ITA 5870/DEL/2012[2004-05]Status: DisposedITAT Delhi30 May 2016AY 2004-05

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…1 ITA 5870/Del/12 & ors – ZTE Corporation IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI: JUDICIAL MEMBER ITA nos. 5870/Del/2012 (AY: 2004-05) 5871/Del/2012 (AY: 2005-06) 5872/Del/2012 (AY: 2006-07) 5873/Del/2012 (AY: 2007-08) 5874/Del/2012 (AY: 2008-09) 1109/Del/2014 (AY: 2009-10) ZTE Corporation Vs. Addl. Director of Income-tax, ZTE Plaza, Keji Road South, Range-3, International Taxation, Hi-tech Industrial Park, New Delhi. Nanshan District, Shenzhen P.R. China-518057. ZTE Corporation 6th Floor, Tower ‘B’, Building 10, DLF Cy…

DIT (INTERNATIONAL TAXATION) v. ALCATEL LUCENT USA. INC. (2 ITR-OL 276) — Cited in 5 Judgments | BharatTax