Dy. DIT (IT) v. Tata Iron &Steel Co Ltd.

34 SOT 83Income Tax Appellate Tribunal2009#12654 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2022.

Judgments citing Dy. DIT (IT) v. Tata Iron &Steel Co Ltd.

Bio-Rad Laboratories (Singapore) Pte Limited, Gurugram vs. ACIT Int. Taxation, Circle-1(1)(2)

In the result, the appeals of the assessee in ITA Nos

ITA 997/DEL/2022[2019-20]Status: DisposedITAT Delhi30 Dec 2022AY 2019-20

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…g in the case of Perfetti was followed which has been set aside by Hon'ble Delhi High Court. Thus, impliedly, the said judgment gets overruled by the judgement of Hon'ble Delhi High Court. Similarly, decision in Dy. DIT (IT) v. Tata Iron &Steel Co Ltd. [2009] 34 SOT 83 (Mum.) was in context of provisions of section 9(i)(vii) of the Act and does not deal with the provisions ofDTAA. Further it was given on altogether different facts.” 26. Further, the Assessing Officer has also relied upon the decision in the case of CBDT vs Oberoi (India) (P) Ltd. 97 Taxmann 453 (SC) wherein services were provided to a non-resid…

Bio-Rad Laboratories Inc., Gurgaon vs. ACIT Int. Taxation, Circle-1(1)(2)

In the result, the appeals of the assessee in ITA Nos

ITA 996/DEL/2022[2019-20]Status: DisposedITAT Delhi30 Dec 2022AY 2019-20

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…g in the case of Perfetti was followed which has been set aside by Hon'ble Delhi High Court. Thus, impliedly, the said judgment gets overruled by the judgement of Hon'ble Delhi High Court. Similarly, decision in Dy. DIT (IT) v. Tata Iron &Steel Co Ltd. [2009] 34 SOT 83 (Mum.) was in context of provisions of section 9(i)(vii) of the Act and does not deal with the provisions ofDTAA. Further it was given on altogether different facts.” 28. Further, the Assessing Officer has also relied upon the decision in the case of CBDT vs Oberoi (India) (P) Ltd. 97 Taxmann 453 (SC) wherein services were provided to a non-resid…

Bio-Rad Laboratories (Singapore) Pte Limited, Gurgaon vs. ACIT Int. Taxation, Circle-1(1)(2), Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 995/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Dec 2022AY 2018-19

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…g in the case of Perfetti was followed which has been set aside by Hon'ble Delhi High Court. Thus, impliedly, the said judgment gets overruled by the judgement of Hon'ble Delhi High Court. Similarly, decision in Dy. DIT (IT) v. Tata Iron &Steel Co Ltd. [2009] 34 SOT 83 (Mum.) was in context of provisions of section 9(i)(vii) of the Act and does not deal with the provisions ofDTAA. Further it was given on altogether different facts.” 26. Further, the Assessing Officer has also relied upon the decision in the case of CBDT vs Oberoi (India) (P) Ltd. 97 Taxmann 453 (SC) wherein services were provided to a non-resid…

Bio-Rad Laboratories Inc., Haryana vs. ACIT International Taxation Circle-1(1)(2), Circle-1(1)(2)

In the result, the appeals of the assessee in ITA Nos

ITA 994/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Dec 2022AY 2018-19

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…g in the case of Perfetti was followed which has been set aside by Hon'ble Delhi High Court. Thus, impliedly, the said judgment gets overruled by the judgement of Hon'ble Delhi High Court. Similarly, decision in Dy. DIT (IT) v. Tata Iron &Steel Co Ltd. [2009] 34 SOT 83 (Mum.) was in context of provisions of section 9(i)(vii) of the Act and does not deal with the provisions ofDTAA. Further it was given on altogether different facts.” 28. Further, the Assessing Officer has also relied upon the decision in the case of CBDT vs Oberoi (India) (P) Ltd. 97 Taxmann 453 (SC) wherein services were provided to a non-resid…

Morgan Stanley Asia ( Singapore) Pte., Mumbai vs. DDIT I(It) 4(1), Mumbai

In the result, the appeals of the assessee are party allowed

ITA 4365/MUM/2012[2007-08]Status: DisposedITAT Mumbai06 Jul 2018AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Sunil M. Lala &For Respondent: Saurabh Deshpande, DR
Section 143(3)Section 144Section 9(1)(vii)

…9(1) (vii) of the Act. 4.10 Similar view has been taken by ITAT in other cases namely: ADIT (IT) v. Bureau Veritas 131 TTJ (Mumbai) 29, ACIT v. Modicon Network (F) Ltd 14 SOT 204 (Del), Dy. DIT, (International Taxation) v. Tata Iron & Steel Co. Ltd. [0009] 34 SOT 83 (Mum.): also. 4.11 Hence following the judgment of Mahindra & Mahindra ITAT Spl. Bench, and other decisions as above the part reimbursement of expenses cannot be has income deemed to accrue or arise in India and taxable as income being "Fees for Technical Services" as per DTAA between India and U.K.1 13. It is clear from the order of the learned…

Morgan Stanley Asia ( Sinapore) Ptc., Mumbai vs. DDIT (It) 4(1), Mumbai

In the result, the appeals of the assessee are party allowed

ITA 8595/MUM/2010[2006-07]Status: DisposedITAT Mumbai06 Jul 2018AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Sunil M. Lala &For Respondent: Saurabh Deshpande, DR
Section 143(3)Section 144Section 9(1)(vii)

…9(1) (vii) of the Act. 4.10 Similar view has been taken by ITAT in other cases namely: ADIT (IT) v. Bureau Veritas 131 TTJ (Mumbai) 29, ACIT v. Modicon Network (F) Ltd 14 SOT 204 (Del), Dy. DIT, (International Taxation) v. Tata Iron & Steel Co. Ltd. [0009] 34 SOT 83 (Mum.): also. 4.11 Hence following the judgment of Mahindra & Mahindra ITAT Spl. Bench, and other decisions as above the part reimbursement of expenses cannot be has income deemed to accrue or arise in India and taxable as income being "Fees for Technical Services" as per DTAA between India and U.K.1 13. It is clear from the order of the learned…

ACIT 11(2), Mumbai vs. Deloite Haskins & Sells, Mumbai

ITA 4844/MUM/2011[2006-07]Status: DisposedITAT Mumbai23 Mar 2018AY 2006-07
For Appellant: Shri P.J. Pardiwala and Ms. Vasanti PatelFor Respondent: Shri P.V. Rajguru- Sr. DR
Section 254(1)Section 40

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “एल मुंबई एल एल” ” ” ” खंडपीठ एल खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं एवं रिवश सूद रिवश सूद, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं रिवश सूद रिवश सूद "याियक "याियक सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./4844/Mum/2011, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2006-07 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील…

Gujarat Pipavav Port Ltd, Mumbai vs. ITO TDS 3, Mumbai

ITA 7878/MUM/2010[2008-09]Status: DisposedITAT Mumbai03 Feb 2016AY 2008-09
For Appellant: Shri Sunil Moti LalaFor Respondent: Shri Pankaj Kumar-Sr.A.R
Section 201Section 201rSection 254(1)Section 6Section 9

…आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण, ‘एल एल ’ खंडपीठ खंडपीठ मुंबई मुंबई आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण एल एल खंडपीठ खंडपीठ मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI “L” BENCH सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी "याियक "याियक सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ram Lal Negi,Judicial Member आयकर आयकर अपील अपील संसंसंसं/.ITA No.7878/Mum/2010,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2008-09 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Gujar…

Dy. DIT (IT) v. Tata Iron &Steel Co Ltd. (34 SOT 83) — Cited in 8 Judgments | BharatTax