FTS: 1.Cooper Standard Automotive India (P.) Ltd. v. ACIT

84 Taxmann.com 200Reported decision2017#25739 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2026 to 2026.

Sections most often in play

Section 143(3)Section 143(3) of the Income Tax ActSection 144CSection 144C of the Income Tax ActSection 234BSection 234B of the Income Tax ActSection 270ASection 270A of the Income Tax Act

Issues it is cited on

dependent agent peagency pesection 90(2)penalty u/s 270abusiness connectionsection 9(1)(vii)beneficial ownerinterest u/s 234bfees for technical servicestax treatypermanent establishmentsection 9(1)

Judgments citing FTS: 1.Cooper Standard Automotive India (P.) Ltd. v. ACIT

Kyocera Document Solutions Asia Limited (Formerly Known As Kyocera Mita Asia Limited), Hongkong vs. Assistant Commissioner of Income Tax, Circle Intt Tax 2(1)(2), Delhi

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

ITA 1664/DEL/2025[2022-23]Status: DisposedITAT Delhi13 Jan 2026AY 2022-23

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Nethrapal, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 380/DEL/2023 [A.Y 2020-21] ITA No. 3546/DEL/2023 [A.Y 2021-22] ITA No. 1664/DEL/2025 [A.Y 2022-23] Kyocera Document Solutions Asia Ltd Vs. The A.C.I.T 13F, Mita Centre, 552-566, Circle Castle Peak Road, Tsuenwan International Taxation New Territories, Hong Kong … Vatika First India Place, 1st Floor, Block A, M.G. Road, Gurgaon, Haryana PAN – AAECK 3384 J (Applicant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Adv Shri Aditya Vohra, Adv Ms. Aa…

Kyocera Document Solutions Asia Limited, Hong Kong vs. ACIT Circle Int Tax 2(1)(2), New Delhi

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

ITA 380/DEL/2023[2020-21]Status: DisposedITAT Delhi13 Jan 2026AY 2020-21

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Nethrapal, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 380/DEL/2023 [A.Y 2020-21] ITA No. 3546/DEL/2023 [A.Y 2021-22] ITA No. 1664/DEL/2025 [A.Y 2022-23] Kyocera Document Solutions Asia Ltd Vs. The A.C.I.T 13F, Mita Centre, 552-566, Circle Castle Peak Road, Tsuenwan International Taxation New Territories, Hong Kong … Vatika First India Place, 1st Floor, Block A, M.G. Road, Gurgaon, Haryana PAN – AAECK 3384 J (Applicant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Adv Shri Aditya Vohra, Adv Ms. Aa…

Kyocera Document Solutions Asia Ltd., (Formerly Known As Kyocera Mita Asia Limited), Hong Kong vs. ACIT, Circle International Tax 2(1)(2), Delhi

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

ITA 3546/DEL/2023[2021-22]Status: DisposedITAT Delhi13 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Nethrapal, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 380/DEL/2023 [A.Y 2020-21] ITA No. 3546/DEL/2023 [A.Y 2021-22] ITA No. 1664/DEL/2025 [A.Y 2022-23] Kyocera Document Solutions Asia Ltd Vs. The A.C.I.T 13F, Mita Centre, 552-566, Circle Castle Peak Road, Tsuenwan International Taxation New Territories, Hong Kong … Vatika First India Place, 1st Floor, Block A, M.G. Road, Gurgaon, Haryana PAN – AAECK 3384 J (Applicant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Adv Shri Aditya Vohra, Adv Ms. Aa…

FTS: 1.Cooper Standard Automotive India (P.) Ltd. v. ACIT (84 Taxmann.com 200) — Cited in 3 Judgments | BharatTax