DIT (IT) v. Morgan Stanley & Co Inc.

162 Taxmann 165Supreme Court of India2007#1250 most cited

What is DIT (IT) v. Morgan Stanley & Co Inc. authority for?

The profits of a Permanent Establishment (PE) must be determined on the basis of what an independent enterprise would derive, using the Transactional Net Margin Method (TNMM) for profit attribution. When applying TNMM, the operating profit from an international transaction should be compared with the operating profit margin of comparables.

90

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

Morgan Stanley · DIT v Morgan Stanley & Co Inc · 162 Taxmann 165 · permanent establishment profit attribution · TNMM · operating profit vs net profit · arm's length principle · transfer pricing adjustment · comparables · functional analysis · section 143(3) · section 195

Sections most often in play

Section 143(3)Section 144C(13)Section 270ASection 131Section 131 of Income Tax ActSection 144C(5)Section 195Section 201(1)

Issues it is cited on

installation pedependent agent pesection 44dservice peuse of equipmentagency pefunctional analysissection 192(1)place of effective managementsection 203section 9(1)(ii)far analysis

Judgments citing DIT (IT) v. Morgan Stanley & Co Inc.

Refinitiv Ltd, Mumbai vs. The DDIT (It)-2(1), Mumbai

Appeals are disposed off

ITA 1708/MUM/2008[2003-2004]Status: DisposedITAT Mumbai28 Jun 2023AY 2003-2004

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

Refinitiv Ltd., Mumbai vs. DDIT (I.T) - 2(1), Mumbai

Appeals are disposed off

ITA 3422/MUM/2006[2002-2003]Status: DisposedITAT Mumbai28 Jun 2023AY 2002-2003

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

ADIT (It)-2(1), Mumbai vs. M/S. Reuters Ltd., Mumbai

Appeals are disposed off

ITA 3366/MUM/2006[2002-2003]Status: DisposedITAT Mumbai28 Jun 2023AY 2002-2003

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

DDIT (International I. T) 2(1), Mumbai vs. M/S. Reuters on Line S.A, Mumbai

Appeals are disposed off

ITA 5379/MUM/2005[2002-2003]Status: DisposedITAT Mumbai28 Jun 2023AY 2002-2003

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

The DDIT (I.T) 2(1), Mumbai vs. M/S. Reuters Ltd., Mumbai

Appeals are disposed off

ITA 8464/MUM/2004[2001-2002]Status: DisposedITAT Mumbai28 Jun 2023AY 2001-2002

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

The DDIT (I.T) 2(1) vs. M/S. Reuters Ltd

Appeals are disposed off

ITA 8463/MUM/2004[2001-2002]Status: DisposedITAT Mumbai28 Jun 2023AY 2001-2002

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

Refinitiv Ltd., Mumbai vs. The Dy DIT (I.T) 2(1), Mumbai

Appeals are disposed off

ITA 8348/MUM/2004[2001-2002]Status: DisposedITAT Mumbai28 Jun 2023AY 2001-2002

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

DDIT (I.T) 2(1), Mumbai vs. M/S. Reuters Ltd., Mumbai

Appeals are disposed off

ITA 5228/MUM/2004[2000-2001]Status: DisposedITAT Mumbai28 Jun 2023AY 2000-2001

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

Refinitiv Ltd., Mumbai vs. DDIT (I.Taxation) Range 2, Mumbai

Appeals are disposed off

ITA 5092/MUM/2004[2000-01]Status: DisposedITAT Mumbai28 Jun 2023AY 2000-01

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

Micro Focus Software Inc. (Formerly Known As Novell Inc.), Mumbai vs. The Dy CIT (Intl. Taxation)-Circle-3(2)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 891/MUM/2023[2020-21]Status: DisposedITAT Mumbai14 Jun 2023AY 2020-21

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Ketan VedFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.891/Mum./2023 (Assessment Year : 2020–21) Micro Focus Software Inc. (Formerly known as Novell Inc.) C/o Delloitte Haskins & Sells LLP Tower no.3, 28th Floor, One International ……………. Appellant Centre, Senapati Bapat Marg Elphinstone Road (W), Mumbai 400 013 PAN – AABCN5034F v/s Dy. Commissioner of Income Tax ……………. Respondent International Taxation, Circle–3(2)(2) Mumbai Assessee by : Shri Ketan Ved Revenue by : Shri Soumendu Kumar Dash Date of Hearing – 08/…

Micro Focus Software Inc. (Earlier Known As Novell Inc.), Mumbai vs. The Dy CIT (Intl. Taxation)-Circle-3(2)(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2425/MUM/2022[2018-19]Status: DisposedITAT Mumbai02 May 2023AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 2424 & 2425/MUM/2022 (A.Y: 2019-20 & 2018-19) Micro Focus Software Inc., v. DCIT – Circle – 3(2)(2) {Formerly known as Novell Inc.} international Tax 1800 South Novell Place Provo 16th Floor, Air India Building Uttah 84606, United States of America Nariman Point Mumbai – 400 021 PAN: AABCN5034F (Appellant) (Respondent) Assessee Represented by : Shri Ketan Ved & Shri Abdul Kadir Jawadwala Department Represented by : Shri Kunal Haver Date of He…

Micro Focus Software Inc. (Earlier Known As Novell Inc.), Mumbai vs. The Dy CIT (Intl. Taxation)-Circle-3(2)(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2424/MUM/2022[2019-20]Status: DisposedITAT Mumbai02 May 2023AY 2019-20

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 2424 & 2425/MUM/2022 (A.Y: 2019-20 & 2018-19) Micro Focus Software Inc., v. DCIT – Circle – 3(2)(2) {Formerly known as Novell Inc.} international Tax 1800 South Novell Place Provo 16th Floor, Air India Building Uttah 84606, United States of America Nariman Point Mumbai – 400 021 PAN: AABCN5034F (Appellant) (Respondent) Assessee Represented by : Shri Ketan Ved & Shri Abdul Kadir Jawadwala Department Represented by : Shri Kunal Haver Date of He…

Rga International Reinsurance Company Designated Activity Co, Mumbai vs. Dy CIT (International Taxation)-4(1)(1), Mumbai

In the result, the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose

ITA 1022/MUM/2021[2017-18]Status: DisposedITAT Mumbai02 May 2023AY 2017-18

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blerga International Reinsurance V. Dcit (International Taxation) -4(1)(1) Room No. 172, 17Th Floor Company Designated Activity Air India Building, Nariman Point Company Mumbai – 400 021 C/O. S.R.B.C & Associates Llp 14Th Floor, The Ruby 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aadcr1226K (Appellant) (Respondent) Assessee Represented By : Shri P.S. Paridiwala & Ms. Jasmin Amalasadvala Department Represented By : Ms. Surabhi Sharma

Section 115BSection 144C(5)Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER RGA International Reinsurance v. DCIT (International Taxation) -4(1)(1) Room No. 172, 17th Floor Company Designated Activity Air India Building, Nariman Point Company Mumbai – 400 021 C/o. S.R.B.C & Associates LLP 14th Floor, The Ruby 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 PAN: AADCR1226K (Appellant) (Respondent) Assessee Represented by : Shri P.S. Paridiwala & Ms. Jasmin Amalasadvala Department Represented by : Ms. Surabhi Sharma Date of c…

Owens Corning Insulating Systems Canada Lp, Mumbai vs. DCIT (It) Circle 3(2)(2), Mumbai

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 461/MUM/2022[2013-14]Status: DisposedITAT Mumbai29 Mar 2023AY 2013-14

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Sandeep Bhalla a/wFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234Section 234BSection 254Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.461/Mum./2022 (Assessment Year : 2013–14) Owens Corning Insulating Systems Canada LP C/o Owens Corning (India) Pvt. Ltd. ……………. Appellant 7th Floor, Alpha Building, Hiranandani Gardens Powai, Mumbai 400 076 PAN – AADFO2598I v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation, Circle–3(2)(2), Mumbai Assessee by : Shri Sandeep Bhalla a/w Ms. Kirti Dadlani Revenue by : Shri Soumendu Kumar Dash Date of Hearing – 02/03/2023 Date of Order –…

Ab Sciex Pte Ltd, Singapore vs. ACIT, Circle Int Tax 1(1)(1), New Delhi

In the results, appeals filed by the assessee are allowed

ITA 410/DEL/2023[2020-21]Status: DisposedITAT Delhi17 Mar 2023AY 2020-21

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Ussa No. 89 To 93/Del/2023 (In Ita Nos. 406 To 410/Del/2023) Asstt. Years: 2013-14 To 2016-17, 2020-21 Ab Sciex Pte Ltd, Vs. Acit, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxation- Singapore 1(1)(1), New Delhi (Appellant) (Respondent) Pan No. Aanca1192P

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Anshuman Pattnaik, CIT(DR)
Section 144CSection 144C(13)Section 147

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member SA No. 89 to 93/Del/2023 (In ITA Nos. 406 to 410/Del/2023) Asstt. Years: 2013-14 to 2016-17, 2020-21 AB Sciex Pte Ltd, Vs. ACIT, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxation- Singapore 1(1)(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. AANCA1192P ITA Nos. 406 to 410/Del/2023 Asstt. Years: 2013-14 to 2016-17, 2020-21 AB Sciex Pte Ltd, Vs. ACIT, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxa…

Ab Sciex Pte Ltd, Singapore vs. ACIT Circle Int Tax 1(1)(1), New Delhi

In the results, appeals filed by the assessee are allowed

ITA 409/DEL/2023[2016-17]Status: DisposedITAT Delhi17 Mar 2023AY 2016-17

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Ussa No. 89 To 93/Del/2023 (In Ita Nos. 406 To 410/Del/2023) Asstt. Years: 2013-14 To 2016-17, 2020-21 Ab Sciex Pte Ltd, Vs. Acit, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxation- Singapore 1(1)(1), New Delhi (Appellant) (Respondent) Pan No. Aanca1192P

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Anshuman Pattnaik, CIT(DR)
Section 144CSection 144C(13)Section 147

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member SA No. 89 to 93/Del/2023 (In ITA Nos. 406 to 410/Del/2023) Asstt. Years: 2013-14 to 2016-17, 2020-21 AB Sciex Pte Ltd, Vs. ACIT, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxation- Singapore 1(1)(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. AANCA1192P ITA Nos. 406 to 410/Del/2023 Asstt. Years: 2013-14 to 2016-17, 2020-21 AB Sciex Pte Ltd, Vs. ACIT, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxa…

Ab Sciex Pte Ltd, Singapore vs. ACIT Circle Int Tax 1(1)(1), New Delhi

In the results, appeals filed by the assessee are allowed

ITA 408/DEL/2023[2015-16]Status: DisposedITAT Delhi17 Mar 2023AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Ussa No. 89 To 93/Del/2023 (In Ita Nos. 406 To 410/Del/2023) Asstt. Years: 2013-14 To 2016-17, 2020-21 Ab Sciex Pte Ltd, Vs. Acit, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxation- Singapore 1(1)(1), New Delhi (Appellant) (Respondent) Pan No. Aanca1192P

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Anshuman Pattnaik, CIT(DR)
Section 144CSection 144C(13)Section 147

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member SA No. 89 to 93/Del/2023 (In ITA Nos. 406 to 410/Del/2023) Asstt. Years: 2013-14 to 2016-17, 2020-21 AB Sciex Pte Ltd, Vs. ACIT, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxation- Singapore 1(1)(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. AANCA1192P ITA Nos. 406 to 410/Del/2023 Asstt. Years: 2013-14 to 2016-17, 2020-21 AB Sciex Pte Ltd, Vs. ACIT, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxa…

Ab Sciex Pte Ltd, Singapore vs. ACIT Circle Int Tax 1(1)(1), New Delhi

In the results, appeals filed by the assessee are allowed

ITA 407/DEL/2023[2014-15]Status: DisposedITAT Delhi17 Mar 2023AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Ussa No. 89 To 93/Del/2023 (In Ita Nos. 406 To 410/Del/2023) Asstt. Years: 2013-14 To 2016-17, 2020-21 Ab Sciex Pte Ltd, Vs. Acit, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxation- Singapore 1(1)(1), New Delhi (Appellant) (Respondent) Pan No. Aanca1192P

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Anshuman Pattnaik, CIT(DR)
Section 144CSection 144C(13)Section 147

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member SA No. 89 to 93/Del/2023 (In ITA Nos. 406 to 410/Del/2023) Asstt. Years: 2013-14 to 2016-17, 2020-21 AB Sciex Pte Ltd, Vs. ACIT, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxation- Singapore 1(1)(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. AANCA1192P ITA Nos. 406 to 410/Del/2023 Asstt. Years: 2013-14 to 2016-17, 2020-21 AB Sciex Pte Ltd, Vs. ACIT, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxa…

Ab Sciex Pte Ltd, Singapore vs. ACIT Circle Int Tax 1(1)(1), New Delhi

In the results, appeals filed by the assessee are allowed

ITA 406/DEL/2023[2013-14]Status: DisposedITAT Delhi17 Mar 2023AY 2013-14

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Ussa No. 89 To 93/Del/2023 (In Ita Nos. 406 To 410/Del/2023) Asstt. Years: 2013-14 To 2016-17, 2020-21 Ab Sciex Pte Ltd, Vs. Acit, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxation- Singapore 1(1)(1), New Delhi (Appellant) (Respondent) Pan No. Aanca1192P

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Anshuman Pattnaik, CIT(DR)
Section 144CSection 144C(13)Section 147

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member SA No. 89 to 93/Del/2023 (In ITA Nos. 406 to 410/Del/2023) Asstt. Years: 2013-14 to 2016-17, 2020-21 AB Sciex Pte Ltd, Vs. ACIT, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxation- Singapore 1(1)(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. AANCA1192P ITA Nos. 406 to 410/Del/2023 Asstt. Years: 2013-14 to 2016-17, 2020-21 AB Sciex Pte Ltd, Vs. ACIT, Block 334, 46, Marsiling Central Circle- Industries Estate 30406, International Taxa…

Google Llc (Formerly Known As Google Inc.), California vs. Joint Commissioner of Income Tax (OSD) International Taxation, Circle-1(1), Bangalore

In the result, the appeals filed by the assessee are partly allowed

ITA 167/BANG/2021[2010-11]Status: DisposedITAT Bangalore20 Feb 2023AY 2010-11

Bench: Shri George George K. & Ms. Padmavathy S.It(It)A No. 167/Bang/2021 - Ay : 2010-11) It(It)A No. 688/Bang/2022 - Ay : 2012-13)

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 148Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “C” BENCH, BENGALURU Before Shri George George K., Judicial Member and Ms. Padmavathy S., Accountant Member IT(IT)A No. 167/Bang/2021 - AY : 2010-11) IT(IT)A No. 688/Bang/2022 - AY : 2012-13) M/s. Google LLC vs JCIT (OSD) (IT)/DCIT (IT) (formerly Google Inc.) Circle 1(1), Bangalore 1600, Amphitheatre Parkway BMTC Building, 80ft Road Mountain View 6th Block, Koramangala CA US 94043 Bangalore 560095 PAN – AADCG7673B (Appellant) (Respondent) Assessee by: Shri Percy Pardiwala, Sr. Advocate Shri Anmol Anand, Ms. Priya Tandon Mr. Mithal Reddy, Advocates Revenue by: Ms. Ne…