Dy. DIT (International Taxation) v. BOC Group Ltd.

64 Taxmann.com 386Income Tax Appellate Tribunal2015#4387 most cited

What is Dy. DIT (International Taxation) v. BOC Group Ltd. authority for?

A decision is supported by earlier judgments when it is listed among other relevant case law, indicating a consistent legal principle or application.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2024.

Also referred to as

Dy. DIT (International Taxation) v. BOC Group Ltd. · 64 Taxmann.com 386 · 156 ITD 402 · ITAT · supported by decisions · legal precedent

Also reported as

156 ITD 402

Sections most often in play

Section 143(3)Section 144C(13)Section 192Section 195Section 234BSection 270ASection 9(1)(vii)Section 90(1)

Issues it is cited on

section 209(1)section 14(a)section 209make available clausecopyrighted articlesection 9(1)(vi)section 9(1)(vii)computer softwarefees for technical servicesinterest under section 234atax treatydirections of the drp

Judgments citing Dy. DIT (International Taxation) v. BOC Group Ltd.

Fairfield Development Limited, Hyderabad vs. Dy. Commissioner of Income Tax, (International Taxation), Hyderabad

In the result, the appeal of Revenue in ITA

ITA 347/HYD/2019[2014-15]Status: DisposedITAT Hyderabad25 Apr 2023AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2014-15 M/S. Fairfield Developments Vs. Dy. Commissioner Of Income Limited, Tax, Hyderabad. International Taxation – 1 Pan : Aabcf3158N Hyderabad. (Appellant) (Respondent) Ita 488/Hyd/2019 Assessment Year 2014-15 Dy. Commissioner Of Income Vs. M/S. Fairfield Developments Tax, Limited, International Taxation – 1, Hyderabad. Hyderabad. Pan : Aabcf3158N (Appellant) (Respondent) Assessee By: Shri Akshay Surana & Siddharth Surana, C.A Revenue By: Shri K.P.R.R. Murthy Date Of Hearing: 27.03.2023 Date Of Pronouncement: 25.04.2023 O R D E R Per Laliet Kumar, J.M. These Two Appeals Filed By The Assessee & The Revenue, Respectively, Are Directed Against The Order Of Commissioner Of Income Tax (Appeals) – 10, Hyderabad Dated 16.01.2019 For The Assessment Year 2014-15. 2 M/S. Fairfield Developments Limited

For Appellant: Shri Akshay Surana & SiddharthFor Respondent: Shri K.P.R.R. Murthy
Section 142(1)Section 92(4)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2014-15 M/s. Fairfield Developments Vs. Dy. Commissioner of Income Limited, Tax, Hyderabad. International Taxation – 1 PAN : AABCF3158N Hyderabad. (Appellant) (Respondent) ITA 488/Hyd/2019 Assessment Year 2014-15 Dy. Commissioner of Income Vs. M/s. Fairfield Developments Tax, Limited, International Taxation – 1, Hyderabad. Hyderabad. PAN : AABCF3158N (Appellant) (Respondent) Assessee by: Shri Akshay Surana & Siddh…

Fcc Co. Ltd., Gurgaon vs. ACIT, (Int. Taxation) 1(3)(1), New Delhi

In the result, the appeal is allowed, as indicated above

ITA 1789/DEL/2022[2017-18]Status: DisposedITAT Delhi26 Dec 2022AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2017-18 FCC Co. Ltd., Vs. ACIT, (Intl. Taxation)-1(3)(1), Plot No. 5, Sector-3, New Delhi IMT Manesar, Gurgaon PAN :AABCF5381M (Appellant) (Respondent) Appellant by Sh. K.M. Gupta, Advocate Ms. Shruti Khimta, AR Respondent by Sh. Anand Kumar Kedia, CIT(DR) Date of hearing 18.10.2022 Date of pronouncement 26.12.2022 ORDER PER SAKTIJIT DEY, JM: The assessee has filed the present appeal challenging the final assessment order dated 27.06.2022 passed u…

DCIT (It) 3(2)(1), Mumbai vs. Marubeni Corporation, Mumbai

In the result, the cross objection appeal is allowed

ITA 11/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Jun 2022AY 2017-18
Section 143(3)

…ITA No.: 11 /Mum/22 Co No. 69/Mum/22 Assessment years: 2017-18 Page 1 of 12 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2017-18 Deputy Commissioner of Income Tax International Tax Circle 3(2)(1), Mumbai .…………………………Appellant Vs. Marubeni Corporation, Japan ……………...…………Respondent Care of Marubeni India Pvt Ltd 25 Mittal Chambers, Nariman Point Mumbai 400 021 [PAN: AAACM7628D] CO No.: 69/Mum/ 2022 Arising out of ITA No. 11/Mum/20122 Assessment year 2017-18 Marubeni Corporation, Japan ……………...………… Appell…

Jcdecaux S.A., New Delhi vs. DCIT (International Taxation), New Delhi

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

ITA 1552/DEL/2016[2012-13]Status: DisposedITAT Delhi20 Mar 2020AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 143Section 144C(13)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.1630/Del./2015 Assessment Year: 2011-12 And Assessment Year: 2012-13 M/s. JCDecaux S.A., Vs. ACIT/DCIT, C/o. JCDecaux Advertising Circle-2(1)(2), India Pvt. Ltd., International Taxation, 231, Okhla Industrial New Delhi Estate, Phase-III, New Delhi PAN :AACCJ8567A (Appellant) (Respondent) Appellant by Shri K.M. Gupta, Adv. Respondent by Shri Satpal Gulati, CIT(DR) Date of hearing 13.01.2020 Date of pronouncement 20.03.2020 ORDER PER O.P. KANT, AM: These two a…

Jcdecaux S.A., New Delhi vs. ACIT, New Delhi

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

ITA 1630/DEL/2015[2011-12]Status: DisposedITAT Delhi20 Mar 2020AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 143Section 144C(13)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.1630/Del./2015 Assessment Year: 2011-12 And Assessment Year: 2012-13 M/s. JCDecaux S.A., Vs. ACIT/DCIT, C/o. JCDecaux Advertising Circle-2(1)(2), India Pvt. Ltd., International Taxation, 231, Okhla Industrial New Delhi Estate, Phase-III, New Delhi PAN :AACCJ8567A (Appellant) (Respondent) Appellant by Shri K.M. Gupta, Adv. Respondent by Shri Satpal Gulati, CIT(DR) Date of hearing 13.01.2020 Date of pronouncement 20.03.2020 ORDER PER O.P. KANT, AM: These two a…

Soregam Sa, Gurgaon vs. DDIT, New Delhi

Appeal of the assessee is allowed

ITA 123/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Nov 2018AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamblesoregam Sa Vs Ddit C/O. Deloitte Haskins & Sells Llp, Circle-3(2) 7Th Floor, Building No. 10 Intl. Taxation, Block-E2, Civil Tower B, Dlf Cyber City Complex, Centre, Jln Marg Dlf City Phase-Ii New Delhi Gurgaon Aaocs3856K (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 144C(13)Section 144C(3)Section 234ASection 271(1)(c)

…cision in the case of Osram India Pvt. Ltd. vs DCIT (ITA No. 4052/Del/2015) to come to this conclusion. The Ld. AR also relied upon the following decisions: i. DIC Asia Pacific Pte. Ltd. vs. ADIT [2012] 52 SOT 447 (Kolkata) ii. DDIT vs. BOC Group Ltd. [2016] 156 ITD 402 (Kolkata) iii. Capgemini SA vs. DCIT [2016] 160 ITD 13 (Mumbai) iv. Sunil V, Motiani vs. ITO [2013] 59 SOT 37 (Mumbai) v. Parke Davis and Company LLC vs. ACIT [2014] 62 SOT 282 (Mumbai) In view of the above, the Ld. AR submitted that tax rate mentioned in Article 12 of the India-Belgium DTAA is a gross rate of tax inclusive of surcharge and ther…

Everest Industires Ltd, New Delhi vs. JCIT RG 1, Mumbai

In the result, the appeal of the revenue is treated as allowed and the appeal of the assessee is treated as partly allowed

ITA 3804/MUM/2015[2009-10]Status: DisposedITAT Mumbai31 Jan 2018AY 2009-10

Bench: S/Shri B.R. Baskaran (Am) & Ramlal Negi (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before S/Shri B.R. Baskaran (AM) & Ramlal Negi (JM) I.T.A. No. 3804/Mum/2015 (Assessment Year 2009-10) Everest Industries Limited JCIT Range-1 A-32, G-1, Genesis Vs. Ashar I.T. Park Mohan Cooperative 6th Floor, B-Wing Industrial Estate 16-Z, Wagle Mathura Road Industrial Estate New Delhi-110 044. Thane(W)-400 604. (Appellant) (Respondent) I.T.A. No. 3849/Mum/2015 (Assessment Year 2009-10) DCIT Circle-1 Everest Industries Limited Ashar I.T. Park Vs. A-32, G-1, Genesis 6th Floor, B-Wing Mohan Cooperative 16-Z, Wagle Industrial Estate Industrial Estate Mat…