DIT v. Universal International Music B.V

31 Taxmann.com 223High Court2013#11918 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Also reported as

214 Taxmann 19

Sections most often in play

Section 1961: 143(3)Section 1961: 144C(3)Section 1961: 234B Section 1961: 270A Section 1961: 282

Judgments citing DIT v. Universal International Music B.V

LITTLE FAIRY LIMITED ,NICOSIA vs. ACIT CIRCLE INTERNATIONAL TAXATION 2(1)(1), NEW DELHI

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

ITA 1513/DEL/2022[2017-18]Status: DisposedITAT Delhi17 May 2024AY 2017-18

Bench: Shri Saktijit Dey & Shri M. Balaganeshlittle Fairy Ltd, Vs. Acit, Office 601, 6Th Floor, Circle- Anastasio Building, 15, International Tax- Dimitriou Karatasou, 2(2)(1), Strovolos 2024, Nicosia, New Delhi Foreign Cyprus (Appellant) (Respondent) Pan:Aaccl1478L Assessee By : Shri J. Srivastav, Adv Shri Karav Malhotra, Adv Revenue By: Shri Manish Kumar Davas, Sr. Dr Date Of Hearing 08/03/2024 Date Of Pronouncement 15/05/2024

For Appellant: Shri J. Srivastav, AdvFor Respondent: Shri Manish Kumar Davas, Sr. DR

Section 144C(3)Section 234BSection 282

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Little Fairy Ltd, Vs. ACIT, Office 601, 6th Floor, Circle- Anastasio Building, 15, International Tax- Dimitriou Karatasou, 2(2)(1), Strovolos 2024, Nicosia, New Delhi Foreign Cyprus (Appellant) (Respondent) PAN:AACCL1478L Assessee by : Shri J. Srivastav, Adv Shri Karav Malhotra, Adv Revenue by: Shri Manish Kumar Davas, Sr. DR Date of Hearing 08/03/2024 Date of pronouncement 15/05/2024 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.1513/Del/2022 for AY 2017-18, a…

DY CIT (IT)- 2(2)(2), MUMBAI vs. HSBC BANK (MAURITIUS) LTD., MUMBAI

In the result, the appeals is dismissed

ITA 1796/MUM/2020[2016-17]Status: DisposedITAT Mumbai29 Sept 2021AY 2016-17

Section 143(3)

…ITA No.: 1796/Mum/2020 Assessment year: 2016-17 Page 1 of 7 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘H’ BENCH, MUMBAI [Coram: Pramod Kumar, Vice President, and, Ravish Sood Judicial Member] ITA No.: 1796/Mum/2020 Assessment year: 2016-17 Deputy Commissioner of Income Tax-2(2)(2) Mumbai …………………….. Appellant Vs. HSBC Bank (Mauritius) Limited, ………………….Respondent C/o. BSR & Co. LLP, 1St Floor, Lodha Excelus, Apollo Mills Compound, N.M Joshi Marg, Mahalakshmi Mumbai 400011[PAN: AABCH9075N] Appearances: Deepkant Prasad for the appellant Niraj Sheth for the respondent Date of concluding the hearing : September 15, 2021 D…

DCIT (IT) 2(2)(2), MUMBAI vs. HSBC BANK (MAURITIUS) LTD, MUMBAI

ITA 1320/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 Jul 2020AY 2015-16

Bench: Shri Ravish Sood & Shri. N.K Pradhandeputy Commissioner Of Income-Tax (It)- Hsbc Bank (Mauritius) Ltd., C/O. Bsr & Co. 2(2)(2), Room No. 1606, 16Th Floor, Air India Llp., 1St Floor, Lodha Excelus, Apollo Mills Building, Nriman Point, Mumbai – 400 021 Vs. Compound, N.M Joshi Marg, Mahalakshmi, Mumbai – 400 001.

For Appellant: Shri Avneesh Tiwari, D.RFor Respondent: Shri Niraj Sheth, A.R

Section 144C(3)

…DCIT (IT) 2(2)(3) Vs. HSBC Bank (Mauritius) Limited ITA No. 1320/Mum/2019 – A.Y 2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before Shri Ravish Sood, Judicial Member and Shri. N.K Pradhan, Accountant Member Deputy Commissioner Of Income-tax (IT)- HSBC Bank (Mauritius) Ltd., C/o. BSR & Co. 2(2)(2), Room No. 1606, 16th Floor, Air India LLP., 1st Floor, Lodha Excelus, Apollo Mills Building, Nriman Point, Mumbai – 400 021 Vs. Compound, N.M Joshi Marg, Mahalakshmi, Mumbai – 400 001., PAN – AABCH9075N (Appellant) (Respondent) Appellant by: Shri Avneesh Tiwari, D.R Respondent by: Shri Niraj She…

DCIT (IT) 2(2)(2), MUMBAI vs. HSBC BANK (MAURITIUS) LTD, MUMBAI

In the result, the appeal by the Revenue is dismissed

ITA 1319/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 Mar 2020AY 2014-15

Bench: Shri Vikas Awasthy & Shri N.K.Pradhan

For Appellant: Shri Sanjay SinghFor Respondent: Shri Niraj Sheth

…आयकर अपील"य अ"धकरण IN THE INCOME TAX APPELLATE TRIBUNAL मुंबई पीठ “आई ” MUMBAI BENCH “I ”, MUMBAI "ी "वकास अव"थी, "या"यक सद"य एवं "ी नबीन कुमार "धान, लेखा सद"य के सम" BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI N.K.PRADHAN, ACCOUNTANT MEMBER आअसं. 1319/मुं/2019 ("न. व.2014-15) Dy.Commissioner of Income Tax(IT)-2(2)(2), Room No.1606, 16th Floor, Air India Bldg., Nariman Point, Mumbai – 400021 ...... अपीलाथ" /Appellant बनाम Vs. M/s. HSBC Bank (Mauritius) Limited, C/o. BSR & Co., LLP, 1st Floor, Apollo Mills Compund, N.M.Joshi Marg, Mahalakshmi, Mumbai 400 011. ..... ""तवाद"/Respondent PAN: AABCH9075N अपील…

DCIT (IT) 2(2)(2), MUMBAI vs. HSBC BANK (MAURITIUS) LTD, MUMBAI

In the result, the appeal is dismissed

ITA 2418/MUM/2018[2013-14]Status: DisposedITAT Mumbai02 Mar 2020AY 2013-14

Section 143(3)Section 234BSection 254(2)

…ITA No. 2418/Mum/2018 Assessment year: 2013-14 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI‘I’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Ram Lal Negi (Judicial Member) Assessment year: 2013-14 Deputy Commissioner of Income Tax, International Taxation 2(2)(2), Mumbai ……………….………Appellant Vs HSBC Bank (Mauritius) Limited ……………………Respondent c/o BSR & Co LLP, 1st floor, LodhaExelus Apollo Mills Compound, N M Joshi Marg, Mahalaxmi, Mumbai 400 011 [PAN: AABCH9075N] Appearances by V Sreekar for the appellant Niraj Sheth for the respondent Date of concluding the hearing: : December 9,2019 Date…

HSBC BANK (MAURITIUS) LTD,MUMBAI vs. DCIT (IT) 2(2)(2), MUMBAI

In the result, assessee’s appeal is partly allowed

ITA 5411/MUM/2018[2012-13]Status: DisposedITAT Mumbai20 Dec 2019AY 2012-13

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.5411/Mum./2018 (Assessment Year : 2012–13) HSBC Bank (Mauritius) Ltd. C/o BSR & Co., LLP 1st Floor, Lodha Excelus Apollo Mills Compound ……………. Appellant N.M. Joshi Marg, Mahalakshmi Mumbai 400 011 PAN – AABCH9075N v/s Dy. Commissioner of Income Tax International Taxation ……………. Respondent Circle–2(2)(2), Mumbai ITA no.5636/Mum./2018 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax International Taxation ……………. Appellant Circle–2(2)(2), Mumbai v/s HSB…

GOLDEN BELLA HOLDINGS LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 2(3)(2), MUMBAI

In the result, the appeal is allowed

ITA 6958/MUM/2017[2013-14]Status: DisposedITAT Mumbai28 Aug 2019AY 2013-14

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2013-14 M/S Golden Bella Deputy Commissioner Of Holdings Ltd., Nishith Vs. Income Tax (International Desai Associates, 92-B Taxation)-2(3)(2), Room No. Wing, Mittal, Court, 1702, Air India Building, Nariman Point, Mumbai- Nariman Point, Mumbai- 400021. 400021 Pan No. Aafcg3849R Appellant Respondent Assessee By : Mr. Rajesh Simhan, Ar Revenue By : Mr. Samuel Darse, Dr Date Of Hearing : 07/06/2019 Date Of Pronouncement: 28/08/2019

For Appellant: Mr. Rajesh Simhan, ARFor Respondent: Mr. Samuel Darse, DR

Section 143(3)Section 234ASection 234BSection 234CSection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2013-14 M/s Golden Bella Deputy Commissioner of Holdings Ltd., Nishith Vs. Income Tax (International Desai Associates, 92-B Taxation)-2(3)(2), Room No. Wing, Mittal, Court, 1702, Air India Building, Nariman Point, Mumbai- Nariman Point, Mumbai- 400021. 400021 PAN No. AAFCG3849R Appellant Respondent Assessee by : Mr. Rajesh Simhan, AR Revenue by : Mr. Samuel Darse, DR Date of Hearing : 07/06/2019 Date of pronouncement: 28/08/2019 ORDER PER N.K. PRA…

HSBC BANK (MAURITIUS) LTD,MUMBAI vs. DCIT (IT) 2(2)(2), MUMBAI

In the result, the assessee’s appeal stands allowed and the Revenue’s cross

ITA 1086/MUM/2018[2009-10]Status: DisposedITAT Mumbai30 Aug 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm

For Respondent: Shri Samuel Darse

Section 207Section 209Section 23Section 234BSection 271

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM I.T.A. Nos. 1086 & 1087/Mum/2018 (Assessment Years: 2009-10 & 2010-11) HSBC Bank (Mauritius) Ltd. DCIT(IT)-2(2)(2) 6th Floor, HSBC Centre, 16th Floor, R. No. 1606, AIR India Vs. 18, Cybercity, Ebence-72201, Bldg., Nariman Point, Mauritius Mumbai-400 021 PAN/GIR No. AABCH 9075 N (Assessee) (Revenue) : & C.O. Nos. 92 & 93/Mum/2018 (Arising out of ITA Nos. 1086 & 1087/Mum/2018) (Assessment Years: 2009-10 & 2010-11) DCIT(IT)-2(2)(2) HSBC Bank (Mauritius) Ltd. 16th Floor, R. No. 1606, AIR India 6th Floor, HS…

HSBC BANK (MAURITIUS) LTD,MUMBAI vs. DCIT (IT) 2(2)(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 1708/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 Jul 2018AY 2011-12

Bench: Shri G.S. Pannu & Shri Ram Lal Negi: A.Y : 2011-12

For Appellant: Shri Niraj ShethFor Respondent: Shri M.V. Rajguru

Section 143(3)Section 254(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER : A.Y : 2011-12 HSBC Bank (Mauritius) Limited Vs. DCIT (IT)-2(2)(2), C/o BSR & Co. LLP, Mumbai (Respondent) Chartered Accountants 1st floor, Lodha Excellus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai 400 011. PAN : AABCH9075N (Appellant) Appellant by : Shri Niraj Sheth Respondent by : Shri M.V. Rajguru Date of Hearing : 05/04/2018 Date of Pronouncement : 02/07/2018 O R D E R PER G.S. PANNU, AM : The captioned appeal by the assessee is directed again…