Funds IT Solutions Inc. v. ADIT

86 Taxmann 240Supreme Court of India2017#7532 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Issues it is cited on

fixed place pedependent agent peagency peservice pesection 9(1)(i)business connectiontax treatypermanent establishmentsection 144c(5)section 9(1)interest under section 234barm's length price

Judgments citing Funds IT Solutions Inc. v. ADIT

HYATT INTERNATIONAL SOUTHWEST ASIA LTD. vs. ACIT(INTERNATIONAL TAXATION)-2(1)(1), NEW DELHI

ITA/215/2023HC Delhi27 Sept 2024

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN

Section 143(3)Section 144CSection 260A

…ITA Nos. 216/2020 and Other Connected Matters Page 1 of 61 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 22.12.2023 + ITA 216/2020 & CM Nos. 32641/2020, 32643/2020 & 56179/2022 HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. …. Appellant v. ADDITIONAL DIRECTOR OF INCOME TAX …. Respondent AND + ITA 217/2020 & CM Nos. 32644/2020 & 32646/2020 HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. …. Appellant v. DEPUTY COMMISSIONER OF INCOME TAX …. Respondent AND + ITA 218/2020 & CM Nos. 32647/2020…

HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX

ITA/140/2021HC Delhi22 Dec 2023

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN

Section 143(3)Section 144CSection 260A

…ITA Nos. 216/2020 and Other Connected Matters Page 1 of 61 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 22.12.2023 + ITA 216/2020 & CM Nos. 32641/2020, 32643/2020 & 56179/2022 HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. …. Appellant v. ADDITIONAL DIRECTOR OF INCOME TAX …. Respondent AND + ITA 217/2020 & CM Nos. 32644/2020 & 32646/2020 HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. …. Appellant v. DEPUTY COMMISSIONER OF INCOME TAX …. Respondent AND + ITA 218/2020 & CM Nos. 32647/2020…

HYATT INTERNATIONAL-SOUTHWEST ASIA LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/36/2022HC Delhi22 Dec 2023

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN

Section 143(3)Section 144CSection 260A

…ITA Nos. 216/2020 and Other Connected Matters Page 1 of 61 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 22.12.2023 + ITA 216/2020 & CM Nos. 32641/2020, 32643/2020 & 56179/2022 HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. …. Appellant v. ADDITIONAL DIRECTOR OF INCOME TAX …. Respondent AND + ITA 217/2020 & CM Nos. 32644/2020 & 32646/2020 HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. …. Appellant v. DEPUTY COMMISSIONER OF INCOME TAX …. Respondent AND + ITA 218/2020 & CM Nos. 32647/2020…

HYATT INTERNATIONAL SOUTHWEST ASIA LTD vs. ADDITIONAL DIRECTOR OF INCOME TAX

ITA/219/2020HC Delhi22 Dec 2023

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN

Section 143(3)Section 144CSection 260A

…ITA Nos. 216/2020 and Other Connected Matters Page 1 of 61 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 22.12.2023 + ITA 216/2020 & CM Nos. 32641/2020, 32643/2020 & 56179/2022 HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. …. Appellant v. ADDITIONAL DIRECTOR OF INCOME TAX …. Respondent AND + ITA 217/2020 & CM Nos. 32644/2020 & 32646/2020 HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. …. Appellant v. DEPUTY COMMISSIONER OF INCOME TAX …. Respondent AND + ITA 218/2020 & CM Nos. 32647/2020…

HYATT INTERNATIONAL SOUTHWEST ASIA LTD vs. ASSISTANT DIRECTOR OF INCOME TAX

ITA/218/2020HC Delhi22 Dec 2023

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN

Section 143(3)Section 144CSection 260A

…ITA Nos. 216/2020 and Other Connected Matters Page 1 of 61 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 22.12.2023 + ITA 216/2020 & CM Nos. 32641/2020, 32643/2020 & 56179/2022 HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. …. Appellant v. ADDITIONAL DIRECTOR OF INCOME TAX …. Respondent AND + ITA 217/2020 & CM Nos. 32644/2020 & 32646/2020 HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. …. Appellant v. DEPUTY COMMISSIONER OF INCOME TAX …. Respondent AND + ITA 218/2020 & CM Nos. 32647/2020…

HYATT INTERNATIONAL SOUTHWEST ASIA LTD vs. DEPUTY COMMISSIONER OF INCOME TAX

ITA/217/2020HC Delhi22 Dec 2023

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN

Section 143(3)Section 144CSection 260A

…ITA Nos. 216/2020 and Other Connected Matters Page 1 of 61 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 22.12.2023 + ITA 216/2020 & CM Nos. 32641/2020, 32643/2020 & 56179/2022 HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. …. Appellant v. ADDITIONAL DIRECTOR OF INCOME TAX …. Respondent AND + ITA 217/2020 & CM Nos. 32644/2020 & 32646/2020 HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. …. Appellant v. DEPUTY COMMISSIONER OF INCOME TAX …. Respondent AND + ITA 218/2020 & CM Nos. 32647/2020…

RGA INTERNATIONAL REINSURANCE COMPANY DESIGNATED AUTHORITY COMPQNY,MUMBAI vs. DCIT (INTERNATIONAL TAXATION) 4(1) (1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 803/MUM/2022[2018-19]Status: DisposedITAT Mumbai06 Sept 2023AY 2018-19

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Ble

Section 143(2)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER ITA NOs. 803 & 2330/MUM/2022 (A.Ys: 2018-19& 2019-20) RGA International Reinsurance Company v. DCIT (Intl. Taxation) – 4(1)(1) Designated Activity Company Room No. 1712, 17th Floor C/o. Ernst and Young LLP Air India Building, 17th Floor, The Ruby Nariman Point, Mumbai – 400 021 29, Senapati Bapat Marg, Dadar (W) Mumbai - 400028 PAN: AADCR1226K (Appellant) (Respondent) Assessee Represented by : Shri Anish Thacker Department Represented by : Shri…

RGA INTERNATIONAL REINSURANCE COMPANY DESIGNATED ACTIVITY CO,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-4(1)(1), MUMBAI

In the result, the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose

ITA 1022/MUM/2021[2017-18]Status: DisposedITAT Mumbai02 May 2023AY 2017-18

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blerga International Reinsurance V. Dcit (International Taxation) -4(1)(1) Room No. 172, 17Th Floor Company Designated Activity Air India Building, Nariman Point Company Mumbai – 400 021 C/O. S.R.B.C & Associates Llp 14Th Floor, The Ruby 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aadcr1226K (Appellant) (Respondent) Assessee Represented By : Shri P.S. Paridiwala & Ms. Jasmin Amalasadvala Department Represented By : Ms. Surabhi Sharma

Section 115BSection 144C(5)Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER RGA International Reinsurance v. DCIT (International Taxation) -4(1)(1) Room No. 172, 17th Floor Company Designated Activity Air India Building, Nariman Point Company Mumbai – 400 021 C/o. S.R.B.C & Associates LLP 14th Floor, The Ruby 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 PAN: AADCR1226K (Appellant) (Respondent) Assessee Represented by : Shri P.S. Paridiwala & Ms. Jasmin Amalasadvala Department Represented by : Ms. Surabhi Sharma Date of c…

RGA INTERNATIONAL REINSURANCE COMPANY DESIGNATED ACTIVITY COMPANY,MUMBAI vs. ACIT (IT) - RG. 4(1)(1), MUMBAI

In the result, the appeal is allowed in the terms indicated above

ITA 6935/MUM/2018[2015-16]Status: DisposedITAT Mumbai31 Oct 2022AY 2015-16

Bench: Us Are As Follows:

Section 115BSection 143(3)Section 234BSection 9(1)(i)

…ITA No. 6935/Mum/2018 Assessment year: 2015-16 Page 1 of 17 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘I’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Anikesh Banerjee (Judicial Member)] Assessment year: 2015-16 RGA International Reinsurance Company Ltd ……………….………Appellant c/o SRBC & Associates LLP, 14th floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 [PAN: AADCR1226K] Vs Assistant Commissioner of Income Tax International Taxation 4(1)(1), Mumbai ……………………Respondent Appearances by P J Pardiwalla, along with Jasmin Amalsadvala and Anish Thakkar for the appellant Sunil Umap for…

HYATT INTERNATIONAL SOUTHWEST ASIA LTD.,DUBAI vs. ACIT, CIRCLE- 2(1)(1), NEW DELHI

In the result, the appeal of the assessee is allowed partly for statistical purposes

ITA 6179/DEL/2017[2014-15]Status: DisposedITAT Delhi27 Jul 2021AY 2014-15

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2014-15

Section 2Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [Through Video Conferencing] Assessment Year: 2014-15 HYATT INTERNATIONAL Vs. ACIT, SOUTHWEST ASIA LTD. Circle-2(1)(1), International Office 301, Level-3, Precinct Taxation, 3, Dubai International New Delhi Financial Centre (DIFC), PO Box -506727, Dubai, United Arab Emirates, Dubai PAN :AACCH2598H (Appellant) (Respondent) Appellant by Sh. Ajit Jain, CA Respondent by Sh. Bhaskar Goswami, CIT Date of hearing 27.07.2021 Date of pronouncement 27.07.2021 ORDER PER O.P. KAN…

HYATT INTERNATIONAL SOUTHWEST ASIA LTD.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 727/DEL/2017[2013-14]Status: DisposedITAT Delhi12 Mar 2021AY 2013-14

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 727/Del/2017 : Asstt. Year : 2013-14 Hyatt International Southwest Vs Deputy Commissioner Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-2(1)(1), International Precinct 3, Dubai International Taxation, Financial Centre (Difc), Po Box New Delhi -506727, Dubai, Uae (Appellant) (Respondent) Pan No. Aacch2598H Assessee By : Sh. Ajit Kumar Jain Revenue By : Dr. Prabha Kant, Cit Dr Date Of Hearing: 22.02.2021 Date Of Pronouncement: 12.03.2021

For Appellant: Sh. Ajit Kumar JainFor Respondent: Dr. Prabha Kant, CIT DR
Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. K. N. Chary, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 727/Del/2017 : Asstt. Year : 2013-14 Hyatt International Southwest Vs Deputy Commissioner of Income Asia Ltd., Office 301, Level 3, Tax, Circle-2(1)(1), International Precinct 3, Dubai International Taxation, Financial Centre (DIFC), PO Box New Delhi -506727, Dubai, UAE (APPELLANT) (RESPONDENT) PAN No. AACCH2598H Assessee by : Sh. Ajit Kumar Jain Revenue by : Dr. Prabha Kant, CIT DR Date of Hearing: 22.02.2021 Date of Pronouncement: 12.…

HYATT INTERNATIONAL SOUTHWEST ASIA LTD.,UNITED ARAB EMIRATES vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals of the assessee are dismissed

ITA 957/DEL/2016[2012-13]Status: DisposedITAT Delhi04 Dec 2019AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (DIFC), PO Box – 506727, Dubai (APPELLANT) (RESPONDENT) PAN No. AACCH2598H ITA No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), Interna…

HYATT INTERNATIONAL SOUTHWEST ASIA LTD.,GURGAON vs. ADDL. CIT, NEW DELHI

In the result, the appeals of the assessee are dismissed

ITA 1762/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Dec 2019AY 2011-12

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (DIFC), PO Box – 506727, Dubai (APPELLANT) (RESPONDENT) PAN No. AACCH2598H ITA No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), Interna…

M/S. HYATT INTERNATIONAL SOUTHWEST ASIA LTD.,GURGAON vs. ADIT, NEW DELHI

In the result, the appeals of the assessee are dismissed

ITA 779/DEL/2014[2010-11]Status: DisposedITAT Delhi04 Dec 2019AY 2010-11

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (DIFC), PO Box – 506727, Dubai (APPELLANT) (RESPONDENT) PAN No. AACCH2598H ITA No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), Interna…

M/S. HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. vs. ADIT, NEW DELHI

In the result, the appeals of the assessee are dismissed

ITA 579/DEL/2013[2009-10]Status: DisposedITAT Delhi04 Dec 2019AY 2009-10

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. H. S. Sidhu, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (DIFC), PO Box – 506727, Dubai (APPELLANT) (RESPONDENT) PAN No. AACCH2598H ITA No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), Interna…

Funds IT Solutions Inc. v. ADIT (86 Taxmann 240) — Cited in 15 Judgments | BharatTax