DIT v. Mitshubishi Corporation

130 Taxmann.com 276Supreme Court of India2021#1614 most cited

What is DIT v. Mitshubishi Corporation authority for?

An assessee cannot reduce the amount of income-tax that should have been deducted or collected by a payer but was paid directly without deduction, while computing their advance tax liability under Section 209(1)(d). Failure to include such amounts in advance tax computations makes the assessee liable for interest under Section 234B.

70

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Also referred to as

DIT v. Mitsubishi Corporation · Section 234B interest · Section 209(1)(d) · advance tax liability computation · tax paid without deduction · 'would be deductible or collectible' · Finance Act 2012 proviso · advance tax default interest · Supreme Court ruling · advance tax on income without TDS

Sections most often in play

Section 234BSection 234ASection 143(3)Section 144C(13)Section 1961Section 271(1)(c)Section 9Section 9(1)(vi)

Issues it is cited on

section 209(1)section 14(a)section 209make available clauseprofit split methodcopyrighted articlesection 44dasection 44dagency pefixed place pecost plus methodservice pe

Judgments citing DIT v. Mitshubishi Corporation

BOMBARDIER TRANSPORTATION GMMH,NEW DELHI vs. ADDLDIRECOOOTOR OF INOMCE-TAX (INTERNATIONAL TAXATION),RANGE-1,, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 4547/DEL/2017[2009-10]Status: DisposedITAT Delhi07 Jan 2026AY 2009-10

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.5732/धिल्ली/2011(नि.व. 2008-09) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India Ltd., 3Rd Floor, B-Wing, Somdutt Chambers-I, Bhikaji Cama Place, New Delhi ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4547/धिल्ली/2017(नि.व. 2009-10) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India P. Ltd., Asset No. 2, 3Rd Floor, Novotel- Pullman Commercial Tower, Aero City, Delhi International Airport, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4511/धिल्ली/2017(नि.व. 2009-10) Deputy Commissioner Of Income Tax, (International Taxation), R. No. 409, E-2 Block, 4Th Floor, Civic Centre, Near Minto Road, ...... अपीलार्थी/Appellant New Delhi बिाम Vs. Bombardier Transportation Gmbh, C/Co Asa & Associates, K S House 118, Shahpur Jat, New Delhi 110049 ..... प्रनिवादी/Respondent Pan: Aadcb-4031-C

For Appellant: S/Shri Deepak Chopra, Anmol Anand &For Respondent: Ms. Ekta Jain CIT-DR &
Section 143(3)Section 234BSection 271(1)(c)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “डी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री नवीन चंद्र, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.5732/धिल्ली/2011(नि.व. 2008-09) Bombardier Transportation GmbH, C/o M/s. Bombardier Transportation India Ltd., 3rd Floor, B-Wing, Somdutt Chambers-I, Bhikaji Cama Place, New Delhi ...... अपीलार्थी/Appellant PAN: AADCB-4031-C बिाम Vs. Assistant Director of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4547/धिल्ली/2017(नि.व. 200…

DCIT, CIRCLE- 1(1)(2), INTL. TAXATION, NEW DELHI vs. BOMBARDIER TRANSPORTATION GMBH, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 4511/DEL/2017[2009-10]Status: DisposedITAT Delhi07 Jan 2026AY 2009-10

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.5732/धिल्ली/2011(नि.व. 2008-09) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India Ltd., 3Rd Floor, B-Wing, Somdutt Chambers-I, Bhikaji Cama Place, New Delhi ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4547/धिल्ली/2017(नि.व. 2009-10) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India P. Ltd., Asset No. 2, 3Rd Floor, Novotel- Pullman Commercial Tower, Aero City, Delhi International Airport, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4511/धिल्ली/2017(नि.व. 2009-10) Deputy Commissioner Of Income Tax, (International Taxation), R. No. 409, E-2 Block, 4Th Floor, Civic Centre, Near Minto Road, ...... अपीलार्थी/Appellant New Delhi बिाम Vs. Bombardier Transportation Gmbh, C/Co Asa & Associates, K S House 118, Shahpur Jat, New Delhi 110049 ..... प्रनिवादी/Respondent Pan: Aadcb-4031-C

For Appellant: S/Shri Deepak Chopra, Anmol Anand &For Respondent: Ms. Ekta Jain CIT-DR &
Section 143(3)Section 234BSection 271(1)(c)

…आयकर अपीलीय अधिकरण धिल्ली पीठ “डी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री नवीन चंद्र, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.5732/धिल्ली/2011(नि.व. 2008-09) Bombardier Transportation GmbH, C/o M/s. Bombardier Transportation India Ltd., 3rd Floor, B-Wing, Somdutt Chambers-I, Bhikaji Cama Place, New Delhi ...... अपीलार्थी/Appellant PAN: AADCB-4031-C बिाम Vs. Assistant Director of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4547/धिल्ली/2017(नि.व. 200…

BOMBARDIER TRANSPORTATION GMBH,NEW DELHI vs. ADIT, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 5732/DEL/2011[2008-09]Status: DisposedITAT Delhi07 Jan 2026AY 2008-09
Section 143(3)Section 234BSection 271(1)(c)

…2 ITA No 5732/Del/2011 (AY 2008-09) ITA Nos.4547 & 4511/Del/2017 (AY 2009-10) अपीलार्थी द्वारा / Appellant by प्रतिवादीद्वारा /Respondent by S/Shri Deepak Chopra, Anmol Anand & Ms. Priya Tandon Advocates Ms. Ekta Jain CIT-DR & Shri Om Prakash, Sr. DR सुनवाई की तिथि / Date of hearing : 10/10/2025 घोषणा की तिथि / Date of pronouncement : 07/01/2026 आदेश/ORDER PER VIKAS AWASTHY, JM: The appeal of the assessee for AY 2008-09 and cross appeals for AY 2009-10 are taken up together as the issues raised in appeals for the impugned assessment years germinate from same set of facts. For the sake convivence, the appeals are…

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. DDIT, NEW DELHI

In the result, assessee’s appeals in :

ITA 3313/DEL/2013[2005-06]Status: DisposedITAT Delhi02 Jan 2026AY 2005-06

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri G.C. Srivastava, AdvFor Respondent: Shri Indruj Sngh Rai, Spl. Counsel
Section 234ASection 250(1)(a)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. ADIT, NEW DELHI

In the result, assessee’s appeals in :

ITA 1836/DEL/2009[2004-05]Status: DisposedITAT Delhi02 Jan 2026AY 2004-05

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri G.C. Srivastava, AdvFor Respondent: Shri Indruj Sngh Rai, Spl. Counsel
Section 234ASection 250(1)(a)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. ADIT, NEW DELHI

In the result, assessee’s appeals in :

ITA 1835/DEL/2009[2003-04]Status: DisposedITAT Delhi02 Jan 2026AY 2003-04

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri G.C. Srivastava, AdvFor Respondent: Shri Indruj Sngh Rai, Spl. Counsel
Section 234ASection 250(1)(a)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. ADIT, NEW DELHI

In the result, assessee’s appeals in :

ITA 1834/DEL/2009[2002-03]Status: DisposedITAT Delhi02 Jan 2026AY 2002-03

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri G.C. Srivastava, AdvFor Respondent: Shri Indruj Sngh Rai, Spl. Counsel
Section 234ASection 250(1)(a)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. ADIT, NEW DELHI

In the result, assessee’s appeals in :

ITA 1833/DEL/2009[2001-02]Status: DisposedITAT Delhi02 Jan 2026AY 2001-02

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri G.C. Srivastava, AdvFor Respondent: Shri Indruj Sngh Rai, Spl. Counsel
Section 234ASection 250(1)(a)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

DEPUTY COMMISSIONER OF INCOME TAX, NOIDA vs. FORMULA ONE MARKETING II LIMITED, UNITED KINGDOM

ITA 5092/DEL/2024[2012-13]Status: DisposedITAT Delhi30 May 2025AY 2012-13

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

For Appellant: Shri Hiten Thakkar, AdvFor Respondent: Shri Surender Pal Singh, CIT(DR)
Section 148Section 154Section 195Section 209Section 234ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘B’: NEW DELHI) BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No:- 5092/Del/2024 (Assessment Year- 2012-13) Deputy Commissioner of Formula one Marketing Income Tax, Room No. 602, Vs. II Limited, 6 Princes Aayakar Bhawan Sector-24, Gate Knightsbridge Noida. London. PAN No: AAECB6702F APPELLANT RESPONDENT Revenue by : Shri Surender Pal Singh, CIT(DR) Assessee by : Shri Hiten Thakkar, Adv. Date of Hearing : 01.05.2025 Date of Pronouncement : 30.05.2025 ORDER PER SUDHIR PAREEK, JM The instant appeal has been preferred by…

HONDA TRADING ASIA CO. LTD.,THAILAND vs. DCIT, INTL. TAXATION CIRCLE, NOIDA

ITA 7276/DEL/2018[2015-16]Status: DisposedITAT Delhi23 Jul 2024AY 2015-16

Bench: Shri G.S.Pannu, Hon’Ble & Shri Anubhav Sharma

Section 12Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 234ASection 234D

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCHES ‘D’ : NEW DELHI) BEFORE SHRI G.S.PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1160/Del/2015, A.Y. : 2010-11 ITA No.2041/Del/2017, A.Y. : 2013-14 ITA No.7804 /Del/2017, A.Y.: 2014-15 ITA No.7276/Del/2018, A.Y.: 2015-16 Honda Trading Asia Company Vs. DCIT, Limited, Sector-24, 152,3rd Floor, Indosuez House, Noida Wire Less Road, Lumpini, Pathum Wan, Bangkok, Thailand PAN: AACCH3273K (APPELLANT) (RESPONDENT) Assessee by Sh. Percy Pardiwalla, Sr. Adv. & Kamal Arya, Adv. Revenue by Shri Vizay B. Vasanta, CIT-DR & Sanjay Kumar, Sr. DR…

HONDA TRADING ASIA CO. LTD.,NEW DELHI vs. DCIT, NOIDA

ITA 1160/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Jul 2024AY 2010-11

Bench: Shri G.S.Pannu, Hon’Ble & Shri Anubhav Sharma

Section 12Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 234ASection 234D

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCHES ‘D’ : NEW DELHI) BEFORE SHRI G.S.PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1160/Del/2015, A.Y. : 2010-11 ITA No.2041/Del/2017, A.Y. : 2013-14 ITA No.7804 /Del/2017, A.Y.: 2014-15 ITA No.7276/Del/2018, A.Y.: 2015-16 Honda Trading Asia Company Vs. DCIT, Limited, Sector-24, 152,3rd Floor, Indosuez House, Noida Wire Less Road, Lumpini, Pathum Wan, Bangkok, Thailand PAN: AACCH3273K (APPELLANT) (RESPONDENT) Assessee by Sh. Percy Pardiwalla, Sr. Adv. & Kamal Arya, Adv. Revenue by Shri Vizay B. Vasanta, CIT-DR & Sanjay Kumar, Sr. DR…

INDIA PROPERTY (MAURITIUS) COMPANY II,MAURITIUS vs. ACIT, CIRCLE INT. TAXATION 2(1)(1), NEW DELHI

ITA 1020/DEL/2023[2018-19]Status: DisposedITAT Delhi18 Jul 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

Section 143(3)Section 144C(13)Section 234ASection 90(2)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1020 /DEL/2023 Assessment Year: 2018-19 India Property (Mauritius) Company-II, Vs ACIT, C/o Apex Fund & Corporate Services Circle Int. Tax. 2(1)(1), (Mauritius) Ltd., Lot 15 A3, 1st Floor, New Delhi. Cybercity Ebene, Mauritius. PAN- AABCJ8313K APPELLANT RESPONDENT Assessee represented by Sh. Ajay Vohra, Sr. Adv. Sh. Divyanshu Aggarwal, Adv. Department represented by Sh. Vizay B. Vassanta, CIT(DR) Sh. Vivek Vardhan, Sr. DR Date of hearing 07.06.2024 D…

COMPUTER MODELLING GROUP LIMITED,CANADA vs. ACIT INTERNATIONAL TAXATION CIRCLE 1(2)(1), NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

ITA 2091/DEL/2023[2020-21]Status: DisposedITAT Delhi03 May 2024AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

Section 143(3)Section 144CSection 144C(13)Section 153Section 234ASection 234BSection 250Section 271(1)(c)Section 44B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2090/Del/2023 Assessment Year: 2012-13 ITA No. 2305/Del/2022 Assessment Year: 2019-20 ITA No. 2091/Del/2023 Assessment Year: 2020-21 ITA No. 3102/Del/2023 Assessment Year: 2021-22 Computer Modelling Group Ltd., Vs. ACIT, Circle International 3710, 33 Street NW, Calgary, Taxation-1(2)(1), Canada New Delhi PAN :AADCC9658E (Appellant) (Respondent) Assessee by Shri Manuj Sabharwal, Adv. Department by Shri Vizay B. Vasanta, CIT-DR Date of hearing 14.03.2024 Date o…

COMPUTER MODELLING GROUP LIMITED,CANADA vs. DCIT CIRCLE INTERNATIONAL TAXATION 1(2)(1), NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

ITA 2090/DEL/2023[2012-13]Status: DisposedITAT Delhi03 May 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

Section 143(3)Section 144CSection 144C(13)Section 153Section 234ASection 234BSection 250Section 271(1)(c)Section 44B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2090/Del/2023 Assessment Year: 2012-13 ITA No. 2305/Del/2022 Assessment Year: 2019-20 ITA No. 2091/Del/2023 Assessment Year: 2020-21 ITA No. 3102/Del/2023 Assessment Year: 2021-22 Computer Modelling Group Ltd., Vs. ACIT, Circle International 3710, 33 Street NW, Calgary, Taxation-1(2)(1), Canada New Delhi PAN :AADCC9658E (Appellant) (Respondent) Assessee by Shri Manuj Sabharwal, Adv. Department by Shri Vizay B. Vasanta, CIT-DR Date of hearing 14.03.2024 Date o…

COMPUTER MODELLING GROUP LIMITED,CANADA vs. ACIT, CIRCLE-1(2)(1), INT. TAXATION, NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

ITA 2305/DEL/2022[2019-20]Status: DisposedITAT Delhi03 May 2024AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

Section 143(3)Section 144CSection 144C(13)Section 153Section 234ASection 234BSection 250Section 271(1)(c)Section 44B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2090/Del/2023 Assessment Year: 2012-13 ITA No. 2305/Del/2022 Assessment Year: 2019-20 ITA No. 2091/Del/2023 Assessment Year: 2020-21 ITA No. 3102/Del/2023 Assessment Year: 2021-22 Computer Modelling Group Ltd., Vs. ACIT, Circle International 3710, 33 Street NW, Calgary, Taxation-1(2)(1), Canada New Delhi PAN :AADCC9658E (Appellant) (Respondent) Assessee by Shri Manuj Sabharwal, Adv. Department by Shri Vizay B. Vasanta, CIT-DR Date of hearing 14.03.2024 Date o…

SHELL INTERNATIONAL B.V., ,AHMEDABAD vs. THE ACIT, INTL. TAXN.-1, AHMEDABAD

ITA 110/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

SHELL INTERNATIONAL B.V.,MUMBAI vs. THE ACIT, INT.TAXA.-2, AHMEDABAD

ITA 563/AHD/2020[2017-18]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-2, AHMEDABAD

ITA 1658/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. SHELL INTERNATIONAL B.V.,MUMBAI vs. THE ACIT, INTL. TAXN.-2, AHMEDABAD

ITA 1657/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-1,, AHMEDABAD

ITA 2389/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

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