Ericsson Telephone Corporation v. CIT

224 ITR 203Reported decision1997#17261 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2023.

Judgments citing Ericsson Telephone Corporation v. CIT

Reuters Ltd vs. Dy.Director of It(It)-2(1)

In the result, appeal filed by assessee is allowed

ITA 4415/MUM/2004[1999-2000]Status: DisposedITAT Mumbai13 Jan 2023AY 1999-2000

Bench: Shri B. R. Baskaran, Am & Ms. Kavitha Rajagopal, Jm Refinitiv Limited Dy. Dit(International Taxation)-2(1) (Formerly Known As Reuters Limited) Mumbai C/O. Rajeshree Sabnavis & Associates 704, The Summit Business Bay, Vs. Off. Andheri Kurla Road, Andheri (E), Mumbai-400 093

For Appellant: Shri P. J. Pardiwala/Nitesh JoshiFor Respondent: Ms. Surabhi Sharma

Section 143(3)Section 263Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI B. R. BASKARAN, AM AND MS. KAVITHA RAJAGOPAL, JM Refinitiv Limited Dy. DIT(International Taxation)-2(1) (Formerly known as Reuters Limited) Mumbai C/o. Rajeshree Sabnavis and Associates 704, The Summit Business Bay, Vs. Off. Andheri Kurla Road, Andheri (E), Mumbai-400 093 PAN/GIR No. AABCR 7557 B (Appellant) : (Respondent) Assessee by : Shri P. J. Pardiwala/Nitesh Joshi Revenue by : Ms. Surabhi Sharma Date of Hearing : 17.10.2022 Date of Pronouncement : 13.01.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the asses…

M/S. Seajuli Property &Viniyog P. Ltd (Juniper Hotels P. Ltd ), Mumbai vs. The ITO (I.T)2(1)

In the result, the appeals are dismissed in the terms indicated above

ITA 931/MUM/2005[2001-2002]Status: DisposedITAT Mumbai23 Sept 2021AY 2001-2002

Section 115ASection 201Section 90(2)

…ic law provision. Thus under both the options, the taxability of the impugned income remains at the same rate i.e. 20% in the present case. In fact for this proposition one can find the support for advance rulings in the case of Ericsson Telephone Corporation 224 ITR 203 (AAR) and Bechtel France SA 228 ITR 487 (AAR). 7.8 Therefore, in view of the foregoing I do not find any fault in the order of the Assessing Officer in holding that the Appellant was liable to deduct tax at source in the present case at 20% instead of 15% and therefore the Appellant is assessee in default for the balance 5%. Consequent levy of in…

DCIT (International Taxation), Gurgaon vs. M/S. Msv International Inc., Gurgaon

In the result appeal of the revenue is dismissed

ITA 2187/DEL/2016[2005-06]Status: DisposedITAT Delhi12 Feb 2019AY 2005-06

Bench: Smt Diva Singh & Shri R.K. Panda

Section 143(3)Section 147Section 44D

…pending on the provider. In view of above we are of the view that these payments do not qualify under article 12 (4) of the DTAA as the conditions of “ make Available” does not satisfy. 19. Regarding Reliance by Ld AO on the decision of AAR in Ericson Rulings 224 ITR 203 (AAR) is also half hearted. In that ruling it is held that it does not change the character of receipt but it is chargeable under the different mechanism. We are on the issue of deciding the mechanism under which the receipt would be taxable under Domestic tax laws read with the Indo US Treaty. 20. On the other aspects of applicability of DTAA C…

Ericsson Telephone Corporation India (Ab) (India Branch) vs. DDIT, Circle-1(2)

In the result, the appeal is allowed for statistical purposes

ITA 893/DEL/2006[2001-2002]Status: DisposedITAT Delhi04 Jul 2018AY 2001-2002

Bench: Shri R.S. Syal & Shri K. Narasimha Charyassessment Year : 2000-01

For Appellant: Shri Girish Dave, Advocate, Shri SajitFor Respondent: Shri Surender Pal, Sr. DR

Section 115ASection 44DSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year : 2000-01 Ericsson Telephone Corporation India Vs. DDIT, AB (India Branch), Circle-2(1), 4th Floor, Dakha House, International 18/17, WEA, Pusa Lane, Taxation, Karol Bagh, New Delhi. New Delhi. PAN: AAACE2393M (Appellant) (Respondent) Assessee By : Shri Girish Dave, Advocate, Shri Sajit Parakh, CA, Shri Santdas Wadhwani, CA, Shri Tarun Gupta, CA. Department By : Shri Surender Pal, Sr. DR Date of Hearing : 02.07.2018 Date of Pronouncement : 04.07…

DDIT, New Delhi vs. M/S. Msv International Inc., Gurgaon

In the result appeal of the revenue for both the years are dismissed

ITA 1231/DEL/2012[2006-07]Status: DisposedITAT Delhi12 Feb 2016AY 2006-07

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiddit, Msv International Inc., Circle-3(2), International D-7, South City-I, Taxation, New Delhi Vs. Gurgaon Pan:Aadcm1304M (Appellant) (Respondent) Ddit, Msv International Inc., Circle-3(2), Room No.411, D-7, South City-I, Vs. International Taxation, Drum Gurgaon Shaped Building, Pan:Aadcm1304M New Delhi (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh.P Dam Kanunjna, Sr. DR

Section 143(1)Section 143(2)Section 44DSection 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER DDIT, MSV International Inc., Circle-3(2), International D-7, South City-I, Taxation, New Delhi Vs. Gurgaon PAN:AADCM1304M (Appellant) (Respondent) DDIT, MSV International Inc., Circle-3(2), Room No.411, D-7, South City-I, Vs. International Taxation, Drum Gurgaon Shaped Building, PAN:AADCM1304M New Delhi (Appellant) (Respondent) Assessee by : Sh. Ved Jain, Adv Revenue by:Sh.P Dam Kanunjna, Sr. DR Date of Hearing 27.11.2015 Date of pronouncement 12.02.2016 O R D E R PER…