DIT v. G.E. Packaged Power Inc.

56 Taxmann.com 190High Court2015#5297 most cited

What is DIT v. G.E. Packaged Power Inc. authority for?

Interest under Section 234B is not leviable when the entire income is subjected to TDS and there is no obligation on the assessee to pay advance tax. This applies to non-resident companies where tax is fully deducted at source by the payer.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2020.

Also referred to as

DIT v. G.E. Packaged Power Inc. · Section 234B · interest · TDS · advance tax · non-resident · payer · deduct tax at source

Judgments citing DIT v. G.E. Packaged Power Inc.

DCIT (International Taxation), New Delhi vs. M/S. Telstra Singapore Pte Ltd., New Delhi

In the result, all appeals filed by the assessee are allowed and appeal

ITA 6733/DEL/2015[2012-13]Status: DisposedITAT Delhi30 Sept 2020AY 2012-13

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “डी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी एन. के. "ब"लैया, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SHRI N.K.BILLAIYA, AM [THROUGH VIDEO CONFERENCING] आयकर अपील सं. / ITA Nos.1548/Del/2015 & 286/Del/2016 "नधा"रण वष" /Assessment Years 2011-12 & 2012-13 Telstra Singapore Pte.Ltd., Unit No.518/519/520, 5th Floor, Tower-B, DLF Towers, Jasola, New Delhi-110044. ..........अपीलाथ"/Appellant PAN-AADCT5366N vs The DCIT (International Taxation), …………. ""यथ" / Respondent Circle-3(1)(2), New Delhi. आयकर अपील सं…

M/S Telstra Singapore Pte. Ltd., Singapore vs. DCIT, New Delhi

In the result, all appeals filed by the assessee are allowed and appeal

ITA 286/DEL/2016[2012-13]Status: DisposedITAT Delhi30 Sept 2020AY 2012-13

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “डी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी एन. के. "ब"लैया, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SHRI N.K.BILLAIYA, AM [THROUGH VIDEO CONFERENCING] आयकर अपील सं. / ITA Nos.1548/Del/2015 & 286/Del/2016 "नधा"रण वष" /Assessment Years 2011-12 & 2012-13 Telstra Singapore Pte.Ltd., Unit No.518/519/520, 5th Floor, Tower-B, DLF Towers, Jasola, New Delhi-110044. ..........अपीलाथ"/Appellant PAN-AADCT5366N vs The DCIT (International Taxation), …………. ""यथ" / Respondent Circle-3(1)(2), New Delhi. आयकर अपील सं…

Telstra Singapore Pte. Ltd, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

In the result, all appeals filed by the assessee are allowed and appeal

ITA 1548/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “डी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी एन. के. "ब"लैया, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SHRI N.K.BILLAIYA, AM [THROUGH VIDEO CONFERENCING] आयकर अपील सं. / ITA Nos.1548/Del/2015 & 286/Del/2016 "नधा"रण वष" /Assessment Years 2011-12 & 2012-13 Telstra Singapore Pte.Ltd., Unit No.518/519/520, 5th Floor, Tower-B, DLF Towers, Jasola, New Delhi-110044. ..........अपीलाथ"/Appellant PAN-AADCT5366N vs The DCIT (International Taxation), …………. ""यथ" / Respondent Circle-3(1)(2), New Delhi. आयकर अपील सं…

Telstra Singapore Pte. Ltd, Singapore vs. DCIT (International Taxation), New Delhi

In the result, all appeals filed by the assessee are allowed and appeal

ITA 3020/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Sept 2020AY 2014-15

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “डी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं "ी एन. के. "ब"लैया, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & SHRI N.K.BILLAIYA, AM [THROUGH VIDEO CONFERENCING] आयकर अपील सं. / ITA Nos.1548/Del/2015 & 286/Del/2016 "नधा"रण वष" /Assessment Years 2011-12 & 2012-13 Telstra Singapore Pte.Ltd., Unit No.518/519/520, 5th Floor, Tower-B, DLF Towers, Jasola, New Delhi-110044. ..........अपीलाथ"/Appellant PAN-AADCT5366N vs The DCIT (International Taxation), …………. ""यथ" / Respondent Circle-3(1)(2), New Delhi. आयकर अपील सं…

The Director of Income Tax vs. M/S Texas Instruments Incorporated

In the result, we do not find any merit in these

ITA/171/2011HC Karnataka14 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 234BSection 234bSection 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.171 OF 2011 C/W I.T.A. NO.34 OF 2012 I.T.A. NO.171 OF 2011 BETWEEN: 1. THE DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE. 2. THE DY. DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-II(I), RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.…

The Director of Income-Tax vs. M/S Texas Instruments Incorporated

In the result, we do not find any merit in these

ITA/34/2012HC Karnataka14 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 234BSection 234bSection 260Section 260A

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.171 OF 2011 C/W I.T.A. NO.34 OF 2012 I.T.A. NO.171 OF 2011 BETWEEN: 1. THE DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE. 2. THE DY. DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-II(I), RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE. ... APPELLANTS (BY SRI. K.V. ARAVIND, ADV.…

General Motors Overseas Corporation, Mumbai vs. Deputy Director of Income Tax (International Taxation) 3(1), Mumbai

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

ITA 381/MUM/2018[2010-11]Status: DisposedITAT Mumbai06 Mar 2020AY 2010-11

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

For Appellant: S.K. Aggarwal Advocate For AssesseeFor Respondent: Avinish Tiwari DR for Revenue
Section 234BSection 44DSection 92

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y : 2004-05 : General Motors Overseas Corporation, vs. Asstt. Commissioner of Income 2711 Centerville Road, Tax (International Taxation) – Wilmington, DE 19808, 3(1), Mumbai.(Respondent) United States of America PAN : AAACG7603A (Appellant) A.Y : 2008-09 : General Motors Overseas Corporation, vs. Dy. Director of Income Tax 2711 Centerville Road, (International Taxation) – 3(1). Wilmington, DE 19808, (Respondent) United States of America PAN : AAACG7603A (Appellant)…

General Motors Overseas Corporation, Gurgaon vs. DDIT (It) 3(1), Mumbai

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

ITA 2787/MUM/2014[2008-09]Status: DisposedITAT Mumbai06 Mar 2020AY 2008-09

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

For Appellant: S.K. Aggarwal Advocate For AssesseeFor Respondent: Avinish Tiwari DR for Revenue
Section 234BSection 44DSection 92

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y : 2004-05 : General Motors Overseas Corporation, vs. Asstt. Commissioner of Income 2711 Centerville Road, Tax (International Taxation) – Wilmington, DE 19808, 3(1), Mumbai.(Respondent) United States of America PAN : AAACG7603A (Appellant) A.Y : 2008-09 : General Motors Overseas Corporation, vs. Dy. Director of Income Tax 2711 Centerville Road, (International Taxation) – 3(1). Wilmington, DE 19808, (Respondent) United States of America PAN : AAACG7603A (Appellant)…

General Motors Overseas Corporation, Gurgaon vs. DDIT (It) 3(1), Mumbai

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

ITA 1986/MUM/2014[2009-10]Status: DisposedITAT Mumbai06 Mar 2020AY 2009-10

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

For Appellant: S.K. Aggarwal Advocate For AssesseeFor Respondent: Avinish Tiwari DR for Revenue
Section 234BSection 44DSection 92

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y : 2004-05 : General Motors Overseas Corporation, vs. Asstt. Commissioner of Income 2711 Centerville Road, Tax (International Taxation) – Wilmington, DE 19808, 3(1), Mumbai.(Respondent) United States of America PAN : AAACG7603A (Appellant) A.Y : 2008-09 : General Motors Overseas Corporation, vs. Dy. Director of Income Tax 2711 Centerville Road, (International Taxation) – 3(1). Wilmington, DE 19808, (Respondent) United States of America PAN : AAACG7603A (Appellant)…

General Motors Overseas Corporation vs. ACIT (It) 3(1), Mumbai

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

ITA 1282/MUM/2009[2004-2005]Status: DisposedITAT Mumbai06 Mar 2020AY 2004-2005

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

For Appellant: S.K. Aggarwal Advocate For AssesseeFor Respondent: Avinish Tiwari DR for Revenue
Section 234BSection 44DSection 92

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y : 2004-05 : General Motors Overseas Corporation, vs. Asstt. Commissioner of Income 2711 Centerville Road, Tax (International Taxation) – Wilmington, DE 19808, 3(1), Mumbai.(Respondent) United States of America PAN : AAACG7603A (Appellant) A.Y : 2008-09 : General Motors Overseas Corporation, vs. Dy. Director of Income Tax 2711 Centerville Road, (International Taxation) – 3(1). Wilmington, DE 19808, (Respondent) United States of America PAN : AAACG7603A (Appellant)…

Umaxe Projects Pvt. Ltd., Delhi vs. DCIT, Circle- 27(1), New Delhi

In the result, appeal of the assessee is partly allowed

ITA 206/DEL/2019[2013-14]Status: DisposedITAT Delhi22 Nov 2019AY 2013-14

Bench: Ms.Suchitra Kamble & Shri O.P.Meenaआ.अ.सं./I.T.A No.206/Del/2019 िनधा"रण वष"/Assessment Year: 2013-14 Umaxe Projects (P) Ltd., Vs Deputy Commissioner Of Income D-332, 3Rd Floor, Vivek Vihar, . Tax, Circle-27(1), New Delhi. New Delhi – 110095. [Pan: Aaacu 9250 F] अपीलाथ" / Appellant ""यथ"/Respondent

Section 201Section 209(1)(d)Section 234B

…Page 1 of 12 Umaxe Projects Ltd., V. DCIT, Circle-27(1), New Delhi / ITA No.209/Del/2019/ for A.Y. 2013-14 आयकरअपीलीयअिधकरण, िद"ी "ायपीठ ‘एफ", नई िद"ी IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘F’, NEW DELHI BEFORE Ms.SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No.206/Del/2019 िनधा"रण वष"/Assessment Year: 2013-14 Umaxe Projects (P) Ltd., Vs Deputy Commissioner of Income D-332, 3rd Floor, Vivek Vihar, . Tax, Circle-27(1), New Delhi. New Delhi – 110095. [PAN: AAACU 9250 F] अपीलाथ" / Appellant ""यथ"/Respondent िनधा"रतीक"ओरसे /Assessee by Shri R.K.Kapoal – FCA राज"व…

Hitt vs. DCIT, International Taxation, Cir.-1(1), Kolkata

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 348/KOL/2017[2013-14]Status: DisposedITAT Kolkata20 Jul 2018AY 2013-14

Bench: Hon’Ble Shri S S Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Sourav Agarwal, ARFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri S S Godara, JM & Shri M.Balaganesh, AM ] I.T.A Nos. 290/Kol/2016 & 348/Kol/2017 Assessment Year : 2012-13 & 2013-14 HITT Holland Institute of Traffic Technology B.V -vs- DCIT, International Taxation, (now known as “Saab Technologies B.V.). Circle-1(1), Kolkata [PAN: AABCH 5694 R] (Appellant) (Respondent) For the Appellant : Shri Sourav Agarwal, AR For the Respondent : Shri G. Mallikarjuna, CIT DR Date of Hearing : 23.05.2018 Date of Pronouncement : 20.07.2018 ORDER Per M.Balaganesh, AM 1. These appeals are directed against th…

Hitt Holland Institute of Traffic Technology B.V vs. DCIT, (It)-1(1), Kolkata

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 290/KOL/2016[2012-2013]Status: DisposedITAT Kolkata20 Jul 2018AY 2012-2013

Bench: Hon’Ble Shri S S Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri Sourav Agarwal, ARFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri S S Godara, JM & Shri M.Balaganesh, AM ] I.T.A Nos. 290/Kol/2016 & 348/Kol/2017 Assessment Year : 2012-13 & 2013-14 HITT Holland Institute of Traffic Technology B.V -vs- DCIT, International Taxation, (now known as “Saab Technologies B.V.). Circle-1(1), Kolkata [PAN: AABCH 5694 R] (Appellant) (Respondent) For the Appellant : Shri Sourav Agarwal, AR For the Respondent : Shri G. Mallikarjuna, CIT DR Date of Hearing : 23.05.2018 Date of Pronouncement : 20.07.2018 ORDER Per M.Balaganesh, AM 1. These appeals are directed against th…

Hitt Holland Institute of Traffice Technology B.V vs. DCIT, International Taxation 1(1), Kolkata

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

ITA 390/KOL/2015[2011-2012]Status: DisposedITAT Kolkata04 Apr 2018AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 390/Kol/2015 Assessment Year : 2011-12 Hitt Holland Institute Of Traffic Technology B.V -Vs- Dcit, International Taxation, (Now Known As “Saab Technologies B.V.). Circle-1(1), Kolkata [Pan: Aabch 5694 R] (Appellant) (Respondent)

For Appellant: Shri Avisekh Kejriwal, ARFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 390/Kol/2015 Assessment Year : 2011-12 HITT Holland Institute of Traffic Technology B.V -vs- DCIT, International Taxation, (now known as “Saab Technologies B.V.). Circle-1(1), Kolkata [PAN: AABCH 5694 R] (Appellant) (Respondent) For the Appellant : Shri Avisekh Kejriwal, AR For the Respondent : Shri G. Mallikarjuna, CIT DR Date of Hearing : 21.03.2018 Date of Pronouncement : 04.04.2018 ORDER Per M.Balaganesh, AM 1. This appeal is directed against the order of the Learned…

Gartner Ireland Ltd, Mumbai vs. DCIT (It) 2(3)(2), Mumbai

In the result, this appeal by the assessee stands partly allowed

ITA 195/MUM/2016[2012-13]Status: DisposedITAT Mumbai07 Nov 2017AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. No.195/Mum/2016 ("नधा"रण वष" / Assessment Year: 2012-13) Gartner Ireland Limited Dy. Cit (International Taxation)- C/O. Bsr & Co. Llp, 2(3)(2), Lodha Excelus, 1St Floor, बनाम/ Scindia House, Mumbai Apollo Mills Compound, Vs. N.M. Joshi Marg, Mahalaxmi, Mumbai-400 011 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaccg 2919 B (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : None ""यथ" क" ओर से/Respondent By : Shri Samuel Darse

For Appellant: NoneFor Respondent: Shri Samuel Darse
Section 209Section 234BSection 271Section 271(1)(c)Section 9

…आयकर अपील"य अ"धकरण “जी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM आयकर अपील सं./I.T.A. No.195/Mum/2016 ("नधा"रण वष" / Assessment Year: 2012-13) Gartner Ireland Limited Dy. CIT (International Taxation)- C/o. BSR & Co. LLP, 2(3)(2), Lodha Excelus, 1st Floor, बनाम/ Scindia House, Mumbai Apollo Mills Compound, Vs. N.M. Joshi Marg, Mahalaxmi, Mumbai-400 011 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AACCG 2919 B (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant by : None ""यथ" क" ओर से/Respondent by : Shri Samuel…

Cairn Uk Holding Ltd., Ahmedabad vs. DCIT (International Taxation), New Delhi

In the result ground No. 5 of the appeal of the assessee is allowed

ITA 1669/DEL/2016[2007-08]Status: DisposedITAT Delhi09 Mar 2017AY 2007-08

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri Percy Pardiwala Sr. AdvFor Respondent: Shri Sanjay Puri CIT
Section 143(3)Section 144

…P a g e | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―D‖: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1669 /Del/2016 (Assessment Year: 2007-08) Crain U K Holdings V Deputy Commissioner of Limited Income Tax ( International s 50 Lothian Road Taxation) – Circle 1(2)(1) . Edinburgh , Scotland New Delhi EH39BY PAN : AACCC9135H (Appellant) (Respondent) Assessee by : Shri Percy Pardiwala Sr. Adv Shi P Maheshwari, CA Ms. Aarti Sathe, Adv Revenue by: Shri Sanjay Puri CIT Shri Anuj Arora CIT DR Date of Hearing 19/12/2016 Date of pronouncement 09/03/2017 O…

ADIT, New Delhi vs. M/S. at Kearney Ltd., New Delhi

In the result the ground No

ITA 5575/DEL/2012[2005-06]Status: DisposedITAT Delhi20 Jun 2016AY 2005-06

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishiadit, At Kearney Ltd, Circle-I(I), Intl. Taxation, 357, H-9, Vardhman Vs. Room No. 204, Corporate Plaza, Drum Shape Building, Netaji Subhash Marg, I. P. Estate, New Delhi Pitampura, New Delhi Pan:Aadca0861H (Appellant) (Respondent)

For Appellant: Sh. S. K. Aggarwal, CAFor Respondent: Sh. A. M. Govil, CIT DR
Section 234BSection 36(1)Section 36(2)Section 92

…s 234B. Against this ld DR relied upon the order ADIT V A T Kearney Limited ITA no 5574 & 5575/Del/2012 A T Kearney Ltd. V ADIT CO No 74 & 75/Del/2013 A Y 2004-05 & 2005-06 18 of the Hon’ble Delhi High Court in case of DIT Vs. GE Package Power Incorporation 56 Taxmann.com 190 (Del). 28. We have carefully considered the rival contentions. We have also carefully considered the decision of Hon’ble Delhi High Court and we are aware that Hon’ble Supreme Court has also dismissed SLP against the above decision. Therefore respectfully following the decision of Hon’ble Delhi high court in case of DIT Vs. GE Packaged pow…

ADIT, New Delhi vs. M/S at Kearney Ltd., New Delhi

In the result the ground No

ITA 5574/DEL/2012[2004-05]Status: DisposedITAT Delhi20 Jun 2016AY 2004-05

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishiadit, At Kearney Ltd, Circle-I(I), Intl. Taxation, 357, H-9, Vardhman Vs. Room No. 204, Corporate Plaza, Drum Shape Building, Netaji Subhash Marg, I. P. Estate, New Delhi Pitampura, New Delhi Pan:Aadca0861H (Appellant) (Respondent)

For Appellant: Sh. S. K. Aggarwal, CAFor Respondent: Sh. A. M. Govil, CIT DR
Section 234BSection 36(1)Section 36(2)Section 92

…s 234B. Against this ld DR relied upon the order ADIT V A T Kearney Limited ITA no 5574 & 5575/Del/2012 A T Kearney Ltd. V ADIT CO No 74 & 75/Del/2013 A Y 2004-05 & 2005-06 18 of the Hon’ble Delhi High Court in case of DIT Vs. GE Package Power Incorporation 56 Taxmann.com 190 (Del). 28. We have carefully considered the rival contentions. We have also carefully considered the decision of Hon’ble Delhi High Court and we are aware that Hon’ble Supreme Court has also dismissed SLP against the above decision. Therefore respectfully following the decision of Hon’ble Delhi high court in case of DIT Vs. GE Packaged pow…

ADIT, New Delhi vs. M/S. Parpool Ltd., New Delhi

In the result, solitary ground of appeal of the revenue is dismissed

ITA 3316/DEL/2012[2001-02]Status: DisposedITAT Delhi03 Jun 2016AY 2001-02

Bench: Shri H S Sidhu & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Mr. R S Negi Sr DR
Section 154Section 195Section 201Section 209(1)(d)Section 234Section 234B

…Page 1 of 13 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “ F ”: NEW DELHI BEFORE SHRI H S SIDHU JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.:- 3316 /Del/2012 Assessment Year: 2001-02 ADIT Circle 1(2) Vs Parpool Limited International taxation M/s M G B Metro group Buying H K New Delhi Limited ILO 40 Okhla Industrial Estate Phase –II New Delhi PAN AAECM3289J (Appellant) (Respondent) Assessee by : None Respondent by: Mr. R S Negi Sr DR Date of Hearing 18/04/2016 Date of pronouncement 03 /06/2016 O R D E R PER PRASHANT MAHARISHI, A. M. 1) This appeal is filed by revenue against the order…

Rolls Royce Military Aero Engines Ltd vs. DDIT Int. Taxation Circle 2 (1)

In the result all the five appeals of the assessee are partly allowed

ITA 785/DEL/2008[2000-2001]Status: DisposedITAT Delhi29 Apr 2016AY 2000-2001

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Mukesh Bhutani, AdvFor Respondent: Sh R.S. Negi, Sr. DR
Section 10Section 143(3)Section 147Section 148

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 784-788/Del/2008 (Assessment Year: 1999-2000 to 2003-04) M/s. Rolls Royce Military Aero Deputy Director of Income-tax , Engines Ltd, International Taxation, Circle-2(1), Vs. New Delhi New Delhi (Appellant) (Respondent) Assessee by : Sh. Mukesh Bhutani, Adv Sh. Gaurav Gupta, Adv Ms. Khyali Dadwal, Adv Revenue by: Sh R.S. Negi, Sr. DR Date of Hearing 18/04/2016 Date of pronouncement 29/04/2016 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are the Five appeal…

DIT v. G.E. Packaged Power Inc. (56 Taxmann.com 190) — Cited in 22 Judgments | BharatTax