Everest Global Inc. v. DDIT

136 Taxmann.com 404Reported decision2022#13366 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 1961Section 9(1)(vii) of the ActSection 143(3) of Income-tax ActSection 144C(13) of Income-tax ActSection 147 of Income-tax ActSection 148 of Income-tax ActSection 153 of Income-tax ActSection 195 of Income-tax Act

Issues it is cited on

fees for included servicessection 90(2)section 9(1)(vii)enduring benefitcomputer softwarefees for technical servicestax treatysection 90section 9(1)non-residentcross objectiondouble taxation

Judgments citing Everest Global Inc. v. DDIT

DCIT(It)-3(1)(1), Mumbai vs. Jefferies International Ltd, Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 2342/MUM/2024[2020-21]Status: DisposedITAT Mumbai31 Dec 2024AY 2020-21

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S, Am

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Krishna Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND MS. PADMAVATHY S, AM ITA No.1775/Mum/2024 (Assessment Year: 2019-20) ITA No.2342/Mum/2024 (Assessment Year: 2020-21) Dy. CIT (IT)-3(1)(2) Jefferies International Ltd. Room No. 1628, 16th Floor, C/o. Ernest and Young LLP, 14th Floor, The Ruby 29, Air India Building, Nariman Point, Vs. Mumbai-400 028 Senapati Bapat Marg, Dadar (W), Mumbai-400 028 PAN/GIR No. AABCJ 7041 C (Revenue) : (Assessee) C.O. Nos. 100 & 101/Mum/2024 (Arising out of ITA Nos.1774 & 1775/Mum/2024) (Assessment Years: 2018-19 & 2019-20) C.O. Nos. 102 & 103/Mu…

DCIT(It)-3(1)(1), Mumbai vs. Jefferies International Ltd, Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 2341/MUM/2024[2021-22]Status: DisposedITAT Mumbai31 Dec 2024AY 2021-22

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S, Am

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Krishna Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND MS. PADMAVATHY S, AM ITA No.1775/Mum/2024 (Assessment Year: 2019-20) ITA No.2342/Mum/2024 (Assessment Year: 2020-21) Dy. CIT (IT)-3(1)(2) Jefferies International Ltd. Room No. 1628, 16th Floor, C/o. Ernest and Young LLP, 14th Floor, The Ruby 29, Air India Building, Nariman Point, Vs. Mumbai-400 028 Senapati Bapat Marg, Dadar (W), Mumbai-400 028 PAN/GIR No. AABCJ 7041 C (Revenue) : (Assessee) C.O. Nos. 100 & 101/Mum/2024 (Arising out of ITA Nos.1774 & 1775/Mum/2024) (Assessment Years: 2018-19 & 2019-20) C.O. Nos. 102 & 103/Mu…

Deputy Commissioner of Income Tax(It)-3(1)(2), Mumbai vs. Jefferies International Ltd, Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 1775/MUM/2024[2019-20]Status: DisposedITAT Mumbai31 Dec 2024AY 2019-20

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S, Am

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Krishna Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND MS. PADMAVATHY S, AM ITA No.1775/Mum/2024 (Assessment Year: 2019-20) ITA No.2342/Mum/2024 (Assessment Year: 2020-21) Dy. CIT (IT)-3(1)(2) Jefferies International Ltd. Room No. 1628, 16th Floor, C/o. Ernest and Young LLP, 14th Floor, The Ruby 29, Air India Building, Nariman Point, Vs. Mumbai-400 028 Senapati Bapat Marg, Dadar (W), Mumbai-400 028 PAN/GIR No. AABCJ 7041 C (Revenue) : (Assessee) C.O. Nos. 100 & 101/Mum/2024 (Arising out of ITA Nos.1774 & 1775/Mum/2024) (Assessment Years: 2018-19 & 2019-20) C.O. Nos. 102 & 103/Mu…

Deputy Commissioner of Income Tax(It)-3(1)(2), Mumbai vs. Jefferies International Ltd, Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 1774/MUM/2024[2018-19]Status: DisposedITAT Mumbai31 Dec 2024AY 2018-19

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S, Am

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Krishna Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND MS. PADMAVATHY S, AM ITA No.1775/Mum/2024 (Assessment Year: 2019-20) ITA No.2342/Mum/2024 (Assessment Year: 2020-21) Dy. CIT (IT)-3(1)(2) Jefferies International Ltd. Room No. 1628, 16th Floor, C/o. Ernest and Young LLP, 14th Floor, The Ruby 29, Air India Building, Nariman Point, Vs. Mumbai-400 028 Senapati Bapat Marg, Dadar (W), Mumbai-400 028 PAN/GIR No. AABCJ 7041 C (Revenue) : (Assessee) C.O. Nos. 100 & 101/Mum/2024 (Arising out of ITA Nos.1774 & 1775/Mum/2024) (Assessment Years: 2018-19 & 2019-20) C.O. Nos. 102 & 103/Mu…

DCIT, Mumbai vs. Jefferies Llc, Mumbai

ITA 1026/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Jun 2024AY 2018-19
For Respondent: “i. Whether on facts and in circumstances of the case and in the law, the
Section 143(3)Section 144C(3)Section 147Section 153Section 250Section 9

…2 ITA Nos 1023 to 1026 /Mum/2024 Jafferies LLC Date of hearing : 27/06/2024 Date of pronouncement : 28/06/2024 ORDER PER BENCH: Instant appeals of the revenue and Cross Objections by the assessee are preferred against the common order of theLearned Commissioner of Income-tax (Appeal)-57, Mumbai [for brevity, ‘Ld.CIT(A)'] passed under section 250 of the Income-tax Act, 1961 (in short, 'the Act'), for Asst Years2014-15 to 2018-19, date of order 29/12/2023. The impugned orders were emanated from the order of the Id. Assistant Commissioner of Income-tax, (International Taxation) Ward 3(1)(1), Mumbai(in short, 'the A.…

DCIT It 3.1.1, Mumbai vs. Jefferies Llc, Mumbai

ITA 1023/MUM/2024[2014]Status: DisposedITAT Mumbai28 Jun 2024
For Respondent: “i. Whether on facts and in circumstances of the case and in the law, the
Section 143(3)Section 144C(3)Section 147Section 153Section 250Section 9

…2 ITA Nos 1023 to 1026 /Mum/2024 Jafferies LLC Date of hearing : 27/06/2024 Date of pronouncement : 28/06/2024 ORDER PER BENCH: Instant appeals of the revenue and Cross Objections by the assessee are preferred against the common order of theLearned Commissioner of Income-tax (Appeal)-57, Mumbai [for brevity, ‘Ld.CIT(A)'] passed under section 250 of the Income-tax Act, 1961 (in short, 'the Act'), for Asst Years2014-15 to 2018-19, date of order 29/12/2023. The impugned orders were emanated from the order of the Id. Assistant Commissioner of Income-tax, (International Taxation) Ward 3(1)(1), Mumbai(in short, 'the A.…

Jefferies Llc, Mumbai vs. DCIT(It)3(1)(1), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 5674/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Mar 2023AY 2012-13

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blejefferies Llc V. Dcit (It)-3(1)(1) C/O. Srbc & Associates Llp Room No. 1605, 16Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aaccj8881D (Appellant) (Respondent) Jefferies International Limited V. Dcit (It)-3(1)(1) C/O. Srbc & Associates Llp Room No. 1605, 16Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aabcj7041C (Appellant) (Respondent)

Section 2(24)(iva)Section 234ASection 234BSection 271(1)(c)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Jefferies LLC v. DCIT (IT)-3(1)(1) C/o. SRBC & Associates LLP Room No. 1605, 16th Floor 14th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 PAN: AACCJ8881D (Appellant) (Respondent) Jefferies International Limited v. DCIT (IT)-3(1)(1) C/o. SRBC & Associates LLP Room No. 1605, 16th Floor 14th Floor, the Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W),…

Everest Global Inc. v. DDIT (136 Taxmann.com 404) — Cited in 7 Judgments | BharatTax