DIT vs. Sheraton International Inc, 313 ITR 367 (Del), DIT v. Sahara Indian Financial Corporation Ltd.

189 Taxmann.com 102High Court#23295 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

use of equipmentsection 195(2)royalty incomewithholding taxsection 9(1)(vi)tax treatysection 195section 9(1)liable to taxsection 40(a)(ia)section 19section 10

Judgments citing DIT vs. Sheraton International Inc, 313 ITR 367 (Del), DIT v. Sahara Indian Financial Corporation Ltd.

M/S. Indian Oil Corporation Ltd, Mumbai vs. The DDIT (It) - 3(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 989/MUM/2008[2006-07]Status: DisposedITAT Mumbai19 Dec 2023AY 2006-07

Bench: Shri Vikas Awasthy& Shri Gagan Goyalआअसं.987/मुं/2008से आअसं .989/मुं/2008

For Appellant: Shri Ketan Ved &For Respondent: Shri Anil Sant
Section 195(2)Section 195A

…आयकर अपीलीय अिधकरण मुंबई पीठ “आई”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं "ी गगन गोयल, लेखाकार सद"के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI GAGAN GOYAL ACCOUNTANT MEMBER आअसं.987/मुं/2008से आअसं .989/मुं/2008 ITA NO.987/MUM/2008 TO ITA No.989/MUM/2008 M/s. Indian Oil Corporation Ltd. Indian Oil Bhavan, G-9, Ali Yavar Marg, Bandra (East), Mumbai 400 051. ...... अपीलाथ"/Appellant PAN: AAACI-1681-G बनाम Vs. Deputy Director of Income Tax (IT) 3(1), Mumbai. ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant by :Shri Ketan Ved & Shri Abdulkadir Jaw…

M/S. Indian Oil Corporation Ltd, Mumbai vs. The DDIT (It) - 3(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 988/MUM/2008[2005-06]Status: DisposedITAT Mumbai19 Dec 2023AY 2005-06

Bench: Shri Vikas Awasthy& Shri Gagan Goyalआअसं.987/मुं/2008से आअसं .989/मुं/2008

For Appellant: Shri Ketan Ved &For Respondent: Shri Anil Sant
Section 195(2)Section 195A

…आयकर अपीलीय अिधकरण मुंबई पीठ “आई”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं "ी गगन गोयल, लेखाकार सद"के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI GAGAN GOYAL ACCOUNTANT MEMBER आअसं.987/मुं/2008से आअसं .989/मुं/2008 ITA NO.987/MUM/2008 TO ITA No.989/MUM/2008 M/s. Indian Oil Corporation Ltd. Indian Oil Bhavan, G-9, Ali Yavar Marg, Bandra (East), Mumbai 400 051. ...... अपीलाथ"/Appellant PAN: AAACI-1681-G बनाम Vs. Deputy Director of Income Tax (IT) 3(1), Mumbai. ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant by :Shri Ketan Ved & Shri Abdulkadir Jaw…

M/S. Indian Oil Corporation Ltd, Mumbai vs. The DDIT (It) - 3(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 987/MUM/2008[]Status: DisposedITAT Mumbai19 Dec 2023

Bench: Shri Vikas Awasthy& Shri Gagan Goyalआअसं.987/मुं/2008से आअसं .989/मुं/2008

For Appellant: Shri Ketan Ved &For Respondent: Shri Anil Sant
Section 195(2)Section 195A

…आयकर अपीलीय अिधकरण मुंबई पीठ “आई”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं "ी गगन गोयल, लेखाकार सद"के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI GAGAN GOYAL ACCOUNTANT MEMBER आअसं.987/मुं/2008से आअसं .989/मुं/2008 ITA NO.987/MUM/2008 TO ITA No.989/MUM/2008 M/s. Indian Oil Corporation Ltd. Indian Oil Bhavan, G-9, Ali Yavar Marg, Bandra (East), Mumbai 400 051. ...... अपीलाथ"/Appellant PAN: AAACI-1681-G बनाम Vs. Deputy Director of Income Tax (IT) 3(1), Mumbai. ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant by :Shri Ketan Ved & Shri Abdulkadir Jaw…

DIT vs. Sheraton International Inc, 313 ITR 367 (Del), DIT v. Sahara Indian Financial Corporation Ltd. (189 Taxmann.com 102) — Cited in 3 Judgments | BharatTax