DIT v. Jacobs Civil Incorporated

194 Taxmann 495High Court2010#6767 most cited

What is DIT v. Jacobs Civil Incorporated authority for?

The assessee's role in determining the TDS rate, not the payer, is a key factor in assessing TDS compliance. The court considered whether the assessee played a part in lower or no TDS deduction.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2019.

Also referred to as

DIT v. Jacobs Civil Incorporated · TDS rate determination · assessee's role in TDS · lower TDS deduction · no TDS deduction · Section 190 · Section 191 · Section 192 · Section 198 · Section 200 · Section 201 · Section 203 · Section 204

Also reported as

235 CTR 123

Judgments citing DIT v. Jacobs Civil Incorporated

Amadeus Global Travel Distribution Sa, Spain vs. ADIT, New Delhi

The appeal of the assessee is allowed with above direction

ITA 1494/DEL/2011[2006-07]Status: DisposedITAT Delhi18 Jul 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 80HSection 9

…DS and thus, the rate of TDS was determined by the assessee and not by the payers i.e. BGEPIL. In support of her contention, she has relied upon the decisions of Hon‘ble Delhi High Court in the case of DIT vs. Jacobs Civil Incorporated/Mitsubishi Corporation, 235 CTR 123 (Delhi) and in the case of DIT vs., Alacatel Lucent USA, Inc., 264 CTR 240 (Delhi). After considering the arguments of both the sides and perusing the decisions of Hon‘ble Uttarakhand High Court and Delhi High Court, we are unable to agree with the contention of Ld. CIT-DR (Intl. Tax). The Hon‘ble Jurisdictional High Court in the case of DIT vs.…

Bg International Ltd., Mumbai vs. ACIT (International Taxation), Circle-1, Dehradun

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

ITA 4840/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jan 2019AY 2014-15

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

Section 143(3)Section 144CSection 153Section 153(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’A’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No ITA Nos.2…

Bg International Ltd., Mumbai vs. ACIT (International Taxation), Circle-1, Dehradun

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

ITA 4839/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jan 2019AY 2013-14

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

Section 143(3)Section 144CSection 153Section 153(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’A’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No ITA Nos.2…

M/S. Bg International Ltd., Mumbai vs. DCIT (International Taxation), Dehradun

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

ITA 3640/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Jan 2019AY 2012-13

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

Section 143(3)Section 144CSection 153Section 153(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’A’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No ITA Nos.2…

M/S. Bg International Ltd., Mumbai vs. JCIT (International Taxation), Dehradun

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

ITA 245/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Jan 2019AY 2011-12

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

Section 143(3)Section 144CSection 153Section 153(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI BENCH DELHI DELHI BENCH BENCH ’A’: NEW DELHI BENCH : NEW DELHI : NEW DELHI : NEW DELHI BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, BEFORE SHRI BEFORE SHRI G.D. AGRAWAL, G.D. AGRAWAL, VICE G.D. AGRAWAL, VICE VICE PRESIDENT VICE PRESIDENT PRESIDENT AND PRESIDENT AND AND AND SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER SHRI SUDHANSHU SRIVASTAVA SHRI SUDHANSHU SRIVASTAVA , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA No ITA Nos.2…

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…

ADIT(It)-3(1), Kolkata vs. White Industries Australia Ltd., Kolkata

In the result the appeals by the Assessee are dismissed, while the appeal by the Revenue is partly allowed

ITA 507/KOL/2010[1992-93]Status: DisposedITAT Kolkata05 Apr 2017AY 1992-93

Bench: Hon'Ble Sri N.V.Vasudevan, Jm & Hon'Ble Sri M.Balaganesh, Am] Assessment Year : 1992-93

For Appellant: NoneFor Respondent: Shri.N.B.Som, Addl.CIT, Sr.DR
Section 115ASection 142(1)Section 143(3)Section 147Section 148Section 253

…ITA No.507,477&478/Kol/2010-M/s. White Inds. Australia Ltd. A.Y.1992-93 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH "C", KOLKATA [Before Hon'ble Sri N.V.Vasudevan, JM & Hon'ble Sri M.Balaganesh, AM] Assessment Year : 1992-93 A.D.I.T., (International Taxation)-3(1) -vs M/s. White Industries Australia.Ltd., Kolkata Kolkata (PAN AAACW 2447 C) (Appellant) (Respondent) ITA Nos.477 & 478/Kol/2010 Assessment Year : 1992-93 M/s. White Industries Australia.Ltd., A.D.I.T., (International Taxation)-3(1) Kolkata Kolkata (PAN AAACW 2447 C) (Appellant) (Respondent) For the Department: Shri.N.B.Som, Addl.CIT, Sr.DR For…

M/S. White Industries Australia Ltd., Kolkata vs. Asst. DIT, International Taxation - 3(1), Kolkata

In the result the appeals by the Assessee are dismissed, while the appeal by the Revenue is partly allowed

ITA 477/KOL/2010[1992-93]Status: DisposedITAT Kolkata05 Apr 2017AY 1992-93

Bench: Hon'Ble Sri N.V.Vasudevan, Jm & Hon'Ble Sri M.Balaganesh, Am] Assessment Year : 1992-93

For Appellant: NoneFor Respondent: Shri.N.B.Som, Addl.CIT, Sr.DR
Section 115ASection 142(1)Section 143(3)Section 147Section 148Section 253

…ITA No.507,477&478/Kol/2010-M/s. White Inds. Australia Ltd. A.Y.1992-93 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH "C", KOLKATA [Before Hon'ble Sri N.V.Vasudevan, JM & Hon'ble Sri M.Balaganesh, AM] Assessment Year : 1992-93 A.D.I.T., (International Taxation)-3(1) -vs M/s. White Industries Australia.Ltd., Kolkata Kolkata (PAN AAACW 2447 C) (Appellant) (Respondent) ITA Nos.477 & 478/Kol/2010 Assessment Year : 1992-93 M/s. White Industries Australia.Ltd., A.D.I.T., (International Taxation)-3(1) Kolkata Kolkata (PAN AAACW 2447 C) (Appellant) (Respondent) For the Department: Shri.N.B.Som, Addl.CIT, Sr.DR For…

Gifford & Partners Ltd.(Since Merged With Gifford LLP), Kolkata vs. ADIT (International Taxation) - 1(1), Kolkata

In the result ITA No.1489/Kol/11 is partly allowed

ITA 1489/KOL/2011[2005-06]Status: DisposedITAT Kolkata06 Apr 2016AY 2005-06

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

For Appellant: Shri S.K.Agarwal, FCAFor Respondent: Shri G.Mallikarjuna, CIT (DR)
Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “C”, KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM] Assessment Year : 2007-08 Gifford and Partners Ltd. -versus- Deputy Director of International (Since merged with Taxation (1), Kolkata Gifford LLP),Kolkata (PAN:AACCG2101R) (APPELLANT ) (RESPONDENT) Assessment Year : 2005-06 Gifford and Partners Ltd. -versus- Assistant Director of International (Since merged with Taxation -1(1),Kolkata Gifford LLP),Kolkata (PAN:AACCG2101R) (APPELLANT ) (RESPONDENT) For the Appellant : Shri S.K.Agarwal, FCA For the Respondent : Shri G.Mallikarjuna, CIT…

Gifford & Partners Ltd.(Since Merged With Gifford LLP), Kolkata vs. DDIT, International Taxation - 1(1), Kolkata

In the result ITA No.1489/Kol/11 is partly allowed

ITA 2082/KOL/2010[2007-08]Status: DisposedITAT Kolkata06 Apr 2016AY 2007-08

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

For Appellant: Shri S.K.Agarwal, FCAFor Respondent: Shri G.Mallikarjuna, CIT (DR)
Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “C”, KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM] Assessment Year : 2007-08 Gifford and Partners Ltd. -versus- Deputy Director of International (Since merged with Taxation (1), Kolkata Gifford LLP),Kolkata (PAN:AACCG2101R) (APPELLANT ) (RESPONDENT) Assessment Year : 2005-06 Gifford and Partners Ltd. -versus- Assistant Director of International (Since merged with Taxation -1(1),Kolkata Gifford LLP),Kolkata (PAN:AACCG2101R) (APPELLANT ) (RESPONDENT) For the Appellant : Shri S.K.Agarwal, FCA For the Respondent : Shri G.Mallikarjuna, CIT…

ADIT, Dehradun vs. M/S. Hallin Marine Uk Ltd., Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5290/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

…Department of Income Tax, reported in 334 ITR 79. The learned Commissioner of Income Tax (Departmental Representative) also relied on the decision of the Jurisdictional High Court in the case of Director of Income Tax Vs. Jacobs Civil Incorporated reported in 194 Taxmann 495 and submitted that it needs to be determined, if the assessee had played any role in having lower or no deduction of TDS. 11.5 On the other hand, learned Authorized Representative submitted that this issue was already decided in favour of the assessee in the assessee’s case itself for assessment year 2008-09 . He also submitted that no certif…

Hallin Marine Uk Ltd., New Delhi vs. ADIT, Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5217/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

…Department of Income Tax, reported in 334 ITR 79. The learned Commissioner of Income Tax (Departmental Representative) also relied on the decision of the Jurisdictional High Court in the case of Director of Income Tax Vs. Jacobs Civil Incorporated reported in 194 Taxmann 495 and submitted that it needs to be determined, if the assessee had played any role in having lower or no deduction of TDS. 11.5 On the other hand, learned Authorized Representative submitted that this issue was already decided in favour of the assessee in the assessee’s case itself for assessment year 2008-09 . He also submitted that no certif…

ADIT, Dehradun vs. M/S. Fugro Geoteam As, Dehradun

In the result the appeal of the Revenue is dismissed and the cross

ITA 5928/DEL/2013[2010-11]Status: DisposedITAT Delhi20 Nov 2015AY 2010-11

Bench: Shri A.T. Varkey & Shri Prashant Maharishi

For Appellant: S/Shri Amit Arora & Suraj Nangia, CAsFor Respondent: Shri Anuj Arora, CIT DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘B’: NEW DELHI) BEFORE SHRI A.T. VARKEY, JUDICIAL MEMBER and SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.5928/Del./2013 (ASSESSMENT YEAR : 2010-11) ADIT, International Taxation, vs. M/s. Fugro Geoteam AS, Dehradun. C/o M/s. Nangia & Co., CAs 75/7, Rajpur Road, Dehradun – 248 001. (PAN : AADFC8178) CO No.194/Del/2014 (in ITA No.5928/Del./2013) (ASSESSMENT YEAR : 2010-11) M/s. Fugro Geoteam AS, vs. ADIT, International Taxation, C/o M/s. Nangia & Co., CAs Dehradun. Suite 4A, Plaza M – 6, Jasola, New Delhi-110 025. (PAN : AADFC8178) (APPELLANT) (RESPONDENT) ASSE…

The Commissioner of Income Tax Xvi vs. Vijay Gopal Jindal

ITA - 131 / 2009HC Delhi23 Dec 2011
Section 234

…![](_page_0_Picture_1.jpeg) IN THE HIGH COURT OF DELHI AT NEW DELHI ITA 337 of 2007 + ITA 338 of 2007 ITA 131 of 2009 **JUDGMENT RESERVED ON:22.7.2011 JUDGMENT DELIVERED ON:23.12.2011** **ITA 337 OF 2007 (1)** **COMMISSIONER OF INCOME TAX-XVI** ..... APPELLANT Through: Ms. Rashmi Chopra, Advocate. Versus ... RESPONDENT MR.LESTNER GARNETT Through: Mr.Sudeep Bhandari, Advocate. ITA 338 OF 2007 **(2)** .... APPELLANT **COMMISSIONER OF INCOME TAX-XVI** Through: Ms. Rashmi Chopra, Advocate. Versus ... RESPONDENT MR.LESTNER GARNETT Through: Mr.Sudeep Bhandari, Advocate. ITA 131 OF 2009 (3) **COMMI…

Commissioner of Income Tax-Xvi vs. Mr. Robert Michael Arthey C/o Pricewaterhouse Coopers (P) Ltd

ITA-459/2008HC Delhi23 Dec 2011
Section 234

…ITA No.459/2008,,337/2007,338/2007,131/2009 Page 1 of 6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 459 of 2008 ITA 337 of 2007 ITA 338 of 2007 ITA 131 of 2009 JUDGMENT RESERVED ON:22.7.2011 JUDGMENT DELIVERED ON:23.12.2011 (1) ITA 459 of 2008 COMMISSIONER OF INCOME TAX-XVI ..... APPELLANT Through: Ms. Rashmi Chopra, Advocate. Versus MR. ROBERT MICHAEL ARTHEY C/o PRICEWATERHOUSE COOPERS (P) LTD. ..RESPONDENT Through: Mr.Sudeep Bhandari,…

The Commissioner of Income Tax Xvi Mayur Bhawan vs. Robert Michel Arthey C/O Pricewaterhouse Coopers P. Ltd

ITA - 459 / 2008HC Delhi23 Dec 2011
Section 234

…ITA No.459/2008,,337/2007,338/2007,131/2009 Page 1 of 6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 459 of 2008 ITA 337 of 2007 ITA 338 of 2007 ITA 131 of 2009 JUDGMENT RESERVED ON:22.7.2011 JUDGMENT DELIVERED ON:23.12.2011 (1) ITA 459 of 2008 COMMISSIONER OF INCOME TAX-XVI ..... APPELLANT Through: Ms. Rashmi Chopra, Advocate. Versus MR. ROBERT MICHAEL ARTHEY C/o PRICEWATERHOUSE COOPERS (P) LTD. ..RESPONDENT Through: Mr.Sudeep Bhandari,…

Commissioner of Income Tax-Xvi vs. Mr. Robert Michael Arthey

ITA/459/2008HC Delhi23 Dec 2011
Section 234

…ITA No.459/2008,,337/2007,338/2007,131/2009 Page 1 of 6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 459 of 2008 ITA 337 of 2007 ITA 338 of 2007 ITA 131 of 2009 JUDGMENT RESERVED ON:22.7.2011 JUDGMENT DELIVERED ON:23.12.2011 (1) ITA 459 of 2008 COMMISSIONER OF INCOME TAX-XVI ..... APPELLANT Through: Ms. Rashmi Chopra, Advocate. Versus MR. ROBERT MICHAEL ARTHEY C/o PRICEWATERHOUSE COOPERS (P) LTD. ..RESPONDENT Through: Mr.Sudeep Bhandari,…

DIT v. Jacobs Civil Incorporated (194 Taxmann 495) — Cited in 17 Judgments | BharatTax