Galderma Pharma SA v. Income-tax Officer

138 Taxmann.com 44High Court2022#12181 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 143(3)Section 144C(13)Section 192Section 195Section 234BSection 270ASection 9(1)(vii)Section 90(1)

Judgments citing Galderma Pharma SA v. Income-tax Officer

JCDECAUX S.A.,NEW DELHI vs. ACIT, CIRCLE-2(1)(2), INTERNATIONAL TAXATION, NEW DELHI

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

ITA 2473/DEL/2022[2018-19]Status: DisposedITAT Delhi03 May 2024AY 2018-19

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. K. M. Gupta, Adv. &For Respondent: Sh. Om Parkash, Sr. DR
Section 143(3)Section 234BSection 270ASection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member ITA No. 2473/Del/2022 : Asstt. Year: 2018-19 JCDECAUX S.A, Vs ACIT, C/o. JCDecaux Advertising India P Circle 2(1)(2), Ltd., Plot No. 153, 3rd Floor, Okhla New Delhi Industrial Estate, Phase-III, New Delhi 110020 (APPELLANT) (RESPONDENT) PAN No. AACCJ 8567 A Assessee by : Sh. K. M. Gupta, Adv. & Ms. Saloni Shital, AR Revenue by : Sh. Om Parkash, Sr. DR Date of Hearing: 12.04.2024 Date of Pronouncement: 03.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The prese…

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

In the result, the appeal of the revenue is dismissed

ITA 399/KOL/2023[2020-21]Status: DisposedITAT Kolkata12 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

In the result, the appeal of the revenue is dismissed

ITA 398/KOL/2023[2020-21]Status: DisposedITAT Kolkata12 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

In the result, the appeal of the revenue is dismissed

ITA 397/KOL/2023[2020-21]Status: DisposedITAT Kolkata12 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

In the result, the appeal of the revenue is dismissed

ITA 396/KOL/2023[2019-20]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

In the result, the appeal of the revenue is dismissed

ITA 395/KOL/2023[2019-20]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

In the result, the appeal of the revenue is dismissed

ITA 394/KOL/2023[2019-2020]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-2020

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

In the result, the appeal of the revenue is dismissed

ITA 393/KOL/2023[2019-20]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R
Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

Galderma Pharma SA v. Income-tax Officer (138 Taxmann.com 44) — Cited in 8 Judgments | BharatTax