ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India

388 ITR 383High Court2016#1589 most cited

What is ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India authority for?

Failure to issue a draft assessment order under Section 144C(1) makes the final assessment order illegal and beyond jurisdiction. Non-compliance with Dispute Resolution Panel (DRP) directions renders the final assessment order bad in law.

71

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2017 to 2026.

Also referred to as

ESPN Star Sports Mauritius · Section 144C(1) · draft assessment order · DRP directions · illegal assessment · beyond jurisdiction · bad in law · final assessment order · curable defect · mandatory requirement

Also reported as

68 Taxmann.com 377

Sections most often in play

Section 144CSection 153CSection 9(1)Section 144C(1)Section 92CASection 143(3)Section 132Section 144C(15)(b)

Issues it is cited on

section 6(3)(ii)section 144c(15)(b)section 144c(15)section 6(3)section 44bbbsection 144b(1)undisclosed foreign income and assetssection 144c(10)eligible assesseedependent agent pesection 144c(2)section 209(1)

Judgments citing ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India

Royal Canin India Private Limited, Mumbai vs. Assistant Commissioner of Income-Tax, Mumbai

Appeal is hereby dismissed

ITA 6816/MUM/2024[2021-22]Status: DisposedITAT Mumbai28 Apr 2025AY 2021-22

Bench: Shrivikram Singh Yadav & Shri Anikesh Banerjeeroyal Canin India Pvt Ltd Vs Assistant Commissioner Of Income- 1401 & 1402, F Wing, 14Th Tax, Circle 3(1)(1), Floor, Lotus Corporate Park, Aayakar Bhavan, M.K. Road, Cts No.185/A, Graham Firth Mumbai-400 020 Compound, Western Express Highway, Goregaon (East), Mumbai-400 063 Pan: Aadcr4417J Appellant Respondent

For Appellant: ShriK.M. Gupta a/w Shri AnmolFor Respondent: Shri Pankaj Kumar (CIT DR)
Section 143(3)Section 144BSection 144CSection 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRIVIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Royal Canin India Pvt Ltd vs Assistant Commissioner of Income- 1401 & 1402, F Wing, 14th tax, Circle 3(1)(1), Floor, Lotus Corporate Park, Aayakar Bhavan, M.K. Road, CTS No.185/A, Graham Firth Mumbai-400 020 Compound, Western Express Highway, Goregaon (East), Mumbai-400 063 PAN: AADCR4417J APPELLANT RESPONDENT Assessee by : ShriK.M. Gupta a/w Shri Anmol Chhabra Respondent by : Shri Pankaj Kumar (CIT DR) Date of hearing : 24/04/2025 Date of pronouncement : 28/…

Nagajyothi Myneni, Hyderabad vs. ADIT., (Int Taxn)-1, Hyderabad

In the result, appeal of the Assessee is allowed

ITA 109/HYD/2023[2020-21]Status: DisposedITAT Hyderabad11 Mar 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P Murali Mohan RaoFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.109/Hyd/2023 Assessment Year 2020-2021 Nagajyothi Myneni, PAN BEEPM4233G C/o. P. Murali & Co. The ADIT (Int-Taxn.)-1, vs. Chartered Accountants, Hyderabad – 500 004. 6-3-655/1/3, Somajiguda, Hyderabad - 500 082. (Appellant) (Respondent) For Assessee : CA P Murali Mohan Rao For Revenue : Shri B. Bala Krishna, CIT-DR Date of Hearing : 20.02.2025 Date of Pronouncement : 11.03.2025 ORDER PER MANJUNATHA G, A.M. : This appeal has been filed by the Assessee agains…

Tata Consumer Products Limited, Kolkata vs. DCIT, Cir.-4(1), Kolkata

In the result, the appeal for AY 2014-15 is partly allowed

ITA 373/KOL/2021[2015-16]Status: DisposedITAT Kolkata17 Sept 2024AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

For Appellant: Sriram Sashdari, ARFor Respondent: Rakesh Kumar Das, CIT, DR
Section 250Section 43(6)Section 50CSection 50C(2)Section 928

…4-2018] North Shore Technologies (P.) Ltd vs. ITO [2020] 118 taxmann.com 624 (Delhi Trib.) [13-02-2020] International Air Transport Association-vs-DCIT [2016] 241 Taxman 249 (Mumbai HC) ESPN Star Sports Mauritius S.N.C. ET Compagnie -vs- Union of India [2016] 388 ITR 383 (Delhi HC) It is also stated that it is a settled principle that when an authority under the provisions of law is required to exercise powers or to do an act in a particular manner, then that power has to be exercised and the act has to performed in that manner alone and not in any other manner and in absence of following the said process, the e…

Tata Consumer Products Limited, Kolkata vs. DCIT, Cir.-4(1), Kolkata

In the result, the appeal for AY 2014-15 is partly allowed

ITA 372/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Sept 2024AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

For Appellant: Sriram Sashdari, ARFor Respondent: Rakesh Kumar Das, CIT, DR
Section 250Section 43(6)Section 50CSection 50C(2)Section 928

…4-2018] North Shore Technologies (P.) Ltd vs. ITO [2020] 118 taxmann.com 624 (Delhi Trib.) [13-02-2020] International Air Transport Association-vs-DCIT [2016] 241 Taxman 249 (Mumbai HC) ESPN Star Sports Mauritius S.N.C. ET Compagnie -vs- Union of India [2016] 388 ITR 383 (Delhi HC) It is also stated that it is a settled principle that when an authority under the provisions of law is required to exercise powers or to do an act in a particular manner, then that power has to be exercised and the act has to performed in that manner alone and not in any other manner and in absence of following the said process, the e…

Ebro India Pvt.Ltd., Delhi vs. ACIT Circle-7(1), Delhi

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 144BSection 144CSection 68

…by the DRP. Not following the directions of the DRP renders the final assessment order as beyond jurisdiction, illegal and bad in law. 17 38. Reliance in this regard is placed on the following decisions:  ESPN Star Sports Mauritius SNCET Companies vs. UoI: 388 ITR 383 (Del.)  Addl CIT vs. Oracle India (P) Ltd: 93 taxmann.com 8 (Del Trib.)  Global One India Pvt. Ltd. v. DCIT: I.T.A NO. 1980/Del/2014 (Del Trib.)  Aricent Technologies (Holdings) Ltd: ITA No.90/Del/2013 (Del Trib.)  Flextronics Technologies (India) Pvt Ltd: IT(TP)A 823/Bang/2017 (Bang Trib.)  Yokogawa India Ltd vs. ACIT: ITA(TP) 1715/Bang/201…

Pr. Commissioner of Income Tax -7 vs. Sumitomo Corporation India (P) Ltd

ITA/52/2023HC Delhi02 Sept 2024

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA

…here to the mandatory procedure prescribed under section 144C of the Act would vitiate the entire proceedings and the same cannot be treated as an irregularity/curable defect. 23. In ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India [2016] 388 ITR 383 (Delhi) this court, after discussing the judgments of the Andhra Pradesh High Court, High Court of Bombay as well as the Madras High Court in Vijay Television Pvt. Ltd. v. DRP [2014] 369 ITR 113 (Mad) has held that failure to pass Digitally Signed By:KAMLESH KUMAR Signing Date:02.09.2024 17:04:21 Signature Not Verified I…

DCIT, Circle-1(1), Delhi vs. Adm Agro Industries Kot & Akola Pvt. Ltd., Gurgaon

In the result, appeal of the Revenue is dismissed

ITA 839/DEL/2023[2009-10]Status: DisposedITAT Delhi13 Jun 2024AY 2009-10

Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI PRADIP KUMAR KEDIA (Accountant Member)

For Appellant: Shri Rajesh Kumar, CIT(DR)For Respondent: Shri R.K. Kapoor, CA
Section 144CSection 144C(1)Section 144C(3)Section 92C

…आयकर अपीलीय अिधकरण िद"ी पीठ “आई ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी "दीप कुमार केिडया, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आअसं.839/िद"ी/2023 (िन.व. 2009-10) Deputy Commissioner of Income Tax, ...... अपीलाथ"/Appellant Circle-1(1), New Delhi बनाम Vs. M/s. ADM Agro Industries Kota & Akola Pvt. Ltd., Vatika Professional Point, 3rd Floor, Golf Course Extention Road, Sector-66, Gurugram 122018, Haryana. ..... "ितवादी/Respondent PAN: AABCS-9646-L अपीलाथ" "ारा/ Appellant by : Shri R…

Amplus Power Solutions Private Ltd., Gurgaon vs. ACIT-Circle-1(1), Delhi

In the result, ground no. 1 to 8 of appeal are allowed for statistical purpose

ITA 1213/DEL/2022[2017-18]Status: DisposedITAT Delhi13 Jun 2024AY 2017-18

Bench: Shri Vikas Awasthy & Shri Pradip Kumar Kediaआअसं.1213/िद"ी/2022 (िन.व. 2017-18) Amplus Power Solutions P. Ltd., 6Th Floor, The Palm Square, Golf Course Extension Road, Sector-66, Gurugram 122102, Haryana ...... अपीलाथ"/Appellant Pan: Aaoca0544J बनाम Vs. The Assessing Officer, National Faceless Assessment Centre, Jurisdictional Assessing Officer-Circle1(1), ..... "ितवादी/Respondent New Delhi अपीलाथ" "ारा/ Appellant By : Shri Nikhil Tiwari "ितवादी"ारा/Respondent By : Shri Rajesh Kumar, Cit-Dr सुनवाई क" ितिथ/ Date Of Hearing : 05/06/2024 घोषणा क" ितिथ/ Date Of Pronouncement : 13/06/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 29.3.2022 Passed U/S. 143(3) R.W.S. 144B Of The Income Tax Act, 1961(Hereinafter Referred To As ‘The Act’), For Assessment Year 2017-18. 2. The Assessee In Appeal Has Raised Nine Grounds. The Ground No. 1 To 8 Of Appeal Are Against Addition Made On Interest On Non Convertible Debentures & Non Compliance Of Directions Of The Dispute Resolution Panel (Drp) By The Transfer Pricing Officer (Tpo)/Assessing Officer (Ao).

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 143(3)

…आयकर अपीलीय अिधकरण िद"ी पीठ “आई ”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी "दीप कुमार केिडया, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आअसं.1213/िद"ी/2022 (िन.व. 2017-18) Amplus Power Solutions P. Ltd., 6th Floor, The Palm Square, Golf Course Extension Road, Sector-66, Gurugram 122102, Haryana ...... अपीलाथ"/Appellant PAN: AAOCA0544J बनाम Vs. The Assessing Officer, National Faceless Assessment Centre, Jurisdictional Assessing Officer-Circle1(1), ..... "ितवादी/Respondent New Delhi अपीलाथ"…

Defsys Solutions Pvt. Ltd., New Delhi vs. ACIT, Central Circle-15, New Delhi

In the result the appeal of the assessee in ITA No

ITA 758/DEL/2023[2019-20]Status: DisposedITAT Delhi28 Mar 2024AY 2019-20

Bench: Shri N.K. Billaiya & Ms Astha Chandra

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 115BSection 139(1)Section 144CSection 153ASection 156Section 270ASection 271ASection 274Section 36(1)(va)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 758/DEL/2023 [A.Y. 2019-20] Defsys Solutions Pvt Ltd Vs. The A.C.I.T C/o Flat No. 1, 1st Floor, Central Circle - 15 1, Dakshineshwar Building New Delhi 10, Hailey Road, New Delhi PAN: AACCD 5328 D (Applicant) (Respondent) Assessee By : Shri Ajay Wadhwa, Adv Ms Aayushi Gupta, Adv Department By : Shri Rajesh Kumar, CIT-DR Date of Hearing : 26.03.2024 Date of Pronouncement : 28.03.2024 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by t…

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle International Tax 3(1)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 885/DEL/2023[2017-18]Status: DisposedITAT Delhi13 Mar 2024AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…d. AO has not complied with binding directions of DRP. Raising the question that Offshore supply receipts from GETDIL & SFO Technologies- Ld. AO did not follow DRP directions Ld. Sr. Counsel relied ESPN Star Sports Mauritius SNCET Companies vs Union of India: 388 ITR 383 (Del), Global One India Pvt Ltd vs DCIT: ITA No.1980/Del/2014 (Del Trib.)and he submitted such addition is not sustainable. Ld. DR however, supported the findings of Ld. Tax Authorities below. 31. It can be appreciated in regard to these grounds that Ld. DRP in para 5.15 of its order had specifically directed the Ld. AO that receipts on account o…

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle International Tax 3(1)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 884/DEL/2023[2016-17]Status: DisposedITAT Delhi13 Mar 2024AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…d. AO has not complied with binding directions of DRP. Raising the question that Offshore supply receipts from GETDIL & SFO Technologies- Ld. AO did not follow DRP directions Ld. Sr. Counsel relied ESPN Star Sports Mauritius SNCET Companies vs Union of India: 388 ITR 383 (Del), Global One India Pvt Ltd vs DCIT: ITA No.1980/Del/2014 (Del Trib.)and he submitted such addition is not sustainable. Ld. DR however, supported the findings of Ld. Tax Authorities below. 31. It can be appreciated in regard to these grounds that Ld. DRP in para 5.15 of its order had specifically directed the Ld. AO that receipts on account o…

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle Intl. Taxation 3(1)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2240/DEL/2023[2020-21]Status: DisposedITAT Delhi13 Mar 2024AY 2020-21

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…d. AO has not complied with binding directions of DRP. Raising the question that Offshore supply receipts from GETDIL & SFO Technologies- Ld. AO did not follow DRP directions Ld. Sr. Counsel relied ESPN Star Sports Mauritius SNCET Companies vs Union of India: 388 ITR 383 (Del), Global One India Pvt Ltd vs DCIT: ITA No.1980/Del/2014 (Del Trib.)and he submitted such addition is not sustainable. Ld. DR however, supported the findings of Ld. Tax Authorities below. 31. It can be appreciated in regard to these grounds that Ld. DRP in para 5.15 of its order had specifically directed the Ld. AO that receipts on account o…

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle Intl. Taxation 3(1)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2239/DEL/2023[2015-16]Status: DisposedITAT Delhi13 Mar 2024AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…d. AO has not complied with binding directions of DRP. Raising the question that Offshore supply receipts from GETDIL & SFO Technologies- Ld. AO did not follow DRP directions Ld. Sr. Counsel relied ESPN Star Sports Mauritius SNCET Companies vs Union of India: 388 ITR 383 (Del), Global One India Pvt Ltd vs DCIT: ITA No.1980/Del/2014 (Del Trib.)and he submitted such addition is not sustainable. Ld. DR however, supported the findings of Ld. Tax Authorities below. 31. It can be appreciated in regard to these grounds that Ld. DRP in para 5.15 of its order had specifically directed the Ld. AO that receipts on account o…

DCIT, New Delhi vs. I Energizer Holdings Ltd., New Delhi

In the result, the Cross Objections of the assessees are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 4653/DEL/2015[2011-12]Status: DisposedITAT Delhi11 Jan 2024AY 2011-12

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

…m issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of Indi [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association v. DCIT (2016) 290 CTR (Bom) 46, came to the same conclusion. CO Nos. 353…

DCIT, New Delhi vs. I Energizer Holdings Ltd., New Delhi

In the result, the Cross Objections of the assessees are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 4652/DEL/2015[2010-11]Status: DisposedITAT Delhi11 Jan 2024AY 2010-11

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

…m issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of Indi [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association v. DCIT (2016) 290 CTR (Bom) 46, came to the same conclusion. CO Nos. 353…

DCIT, New Delhi vs. I Energizer Holdings Ltd., New Delhi

In the result, the Cross Objections of the assessees are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 4651/DEL/2015[2009-10]Status: DisposedITAT Delhi11 Jan 2024AY 2009-10

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

…m issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of Indi [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association v. DCIT (2016) 290 CTR (Bom) 46, came to the same conclusion. CO Nos. 353…

DCIT, New Delhi vs. I Energizer Holdings Ltd., New Delhi

In the result, the Cross Objections of the assessees are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 4650/DEL/2015[2008-09]Status: DisposedITAT Delhi11 Jan 2024AY 2008-09

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

…m issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of Indi [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association v. DCIT (2016) 290 CTR (Bom) 46, came to the same conclusion. CO Nos. 353…

DCIT, New Delhi vs. Iservices Investments Ltd., New Delhi

In the result, the Cross Objections of the assessees are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 5396/DEL/2015[2011-12]Status: DisposedITAT Delhi10 Jan 2024AY 2011-12

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

…m issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of Indi [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association v. DCIT (2016) 290 CTR (Bom) 46, came to the same conclusion. CO Nos. 353…

DCIT, New Delhi vs. M/S Wickwood Development Ltd., New Delhi

In the result, the Cross Objections of the assessees are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 3356/DEL/2015[2008-09]Status: DisposedITAT Delhi10 Jan 2024AY 2008-09

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

…m issued, the Madras High Court held that it was beyond the time permissible for issuance of such corrigendum and, therefore, it could not be sustained in law. 14. Recently, this Court in ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of Indi [2016] 388 ITR 383 (Del.), following the decision of the Andhra Pradesh High Court in Zuari Cement Ltd. v. ACIT (supra), the Madras High Court in Vijay Television (P) Ltd. v. Dispute Resolution Panel, Chennai (supra) as well as the Bombay High Court in International Air Transport Association v. DCIT (2016) 290 CTR (Bom) 46, came to the same conclusion. CO Nos. 353…

Sac Finance Comany Ltd, Hong Kong vs. ACIT, Circle International Taxation 3(1)(2), New Delhi

In the result appeal of the assessee in ITA no

ITA 2336/DEL/2022[2017-18]Status: DisposedITAT Delhi22 Nov 2023AY 2017-18

Bench: Shri Shamim Yahya & Shri Kul Bharatassessment Year: 2017-18

Section 143(3)Section 144CSection 144C(13)Section 48Section 92C

…and any order passed not in conformity with the directions is bad in law and needs to be quashed. The said principle is duly supported by the following judgments: • M/S. ESPN Star Sports Mauritius S.N.C. ET Compagnie ([2016] 68 taxmann.com 377 (Delhi)/[2016] 388 ITR 383 (Delhi)) (Delhi High Court) [refer para 31 at page 135 of the case law compilation]; and Yokogawa India Ltd ITALIA No. 1715 & 692/Bang/2016 (ITAT Bangalore) [refer para 11 at page 144 of the case law compilation/ • Olympus Medical Systems (P) Ltd [2022) 137 tasmann.com 306 (ITAT Delhi) [refer prettet e no. 152 of the case low compilation! • Globa…

ESPN Star Sports Mauritius S.N.C. ET Compagnie v. Union of India (388 ITR 383) — Cited in 71 Judgments | BharatTax