Genpact India (P) Ltd. v. DCIT

108 Taxmann.com 340Reported decision2020#10882 most cited

What is Genpact India (P) Ltd. v. DCIT authority for?

The Income Tax Act does not provide an appeal remedy for additional tax demanded under section 115QA, but an alternative remedy of appeal before the CIT(A) may exist.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2020 to 2024.

Also referred to as

Genpact India (P) Ltd v. DCIT · section 115QA · tax on distributed income · buy back of shares · appeal remedy · additional tax · CIT(A)

Sections most often in play

Section 143(3)Section 147Section 148Section 148A(b)Section 148A(d)Section 153ASection 250Section 292B

Issues it is cited on

section 246a(1)(a)section 2(45)section 80ia(4)(i)ddtdividend distribution taxinitial assessment yearsection 43(1)section 80ia(4)infrastructure facilitykelvinatordeduction under section 80iasection 246a

Judgments citing Genpact India (P) Ltd. v. DCIT

DCIT-15(1)(2), Mumbai vs. Carron Investment Private Limited, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 4187/MUM/2023[2013-14]Status: DisposedITAT Mumbai11 Dec 2024AY 2013-14

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhail

For Appellant: Shri Gautam ThakkarFor Respondent: Shri Krishnakumar, Sr.DR
Section 143(3)Section 147Section 148Section 250Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 4187/MUM/2023 Assessment Year 2013-14 DCIT, 15(1)(2), Room No.126B, 1st Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 Maharashtra Appellant Carron Investment Private Limited, Gala No.213 A, Shreeji Industrial Estate, Subhash Lane, Plot No.4, Jogeshwari (East), Mumbai - 400060 Maharashtra v/s Respondent Assessee by : Shri Gautam Thakkar Revenue by : Shri Krishnakumar, Sr.DR Date of Hearing – 01/10/2024 Date of Order – 11/12/2024 ORDER PER SANDEEP SINGH KARHA…

John Wiley & Sons, Inc, Usa vs. DCIT International Taxation, Circle 3(1)(1), Delhi

The appeals are allowed

ITA 1873/DEL/2022[2019-20]Status: DisposedITAT Delhi20 Feb 2023AY 2019-20

Bench: Shri N. K. Billaiya & Shri Anubhav Sharma

For Appellant: Sh. Salil Kapoor & Vibhu Jain, AdvsFor Respondent: Sh. Sanjay Kumar Bharati, CIT DR

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 1872 & 1873/Del/2022 (Assessment Year: 2018-19 & 2019-20) John Wiley & Sons, Inc., Vs. DCIT, 111, River Street, Hoboken New International Taxation, Jersey, NJ, United States, USA Circle-3(1)(1), New Delhi (Appellant) (Respondent) PAN: AACCJ5564B SA Nos. 358 & 359/Del/2022 (In ITA No. 1872 & 1873/Del/2022) (Assessment Year: 2018-19 & 2019-20) John Wiley & Sons, Inc., Vs. DCIT, 111, River Street, Hoboken New International Taxation, Jersey, NJ, United States, USA C…

John Wiley & Sons, Inc., United States vs. DCIT, Int.Taxation, Circle 3(1)(1), New Delhi

The appeals are allowed

ITA 1872/DEL/2022[2018-19]Status: DisposedITAT Delhi20 Feb 2023AY 2018-19

Bench: Shri N. K. Billaiya & Shri Anubhav Sharma

For Appellant: Sh. Salil Kapoor & Vibhu Jain, AdvsFor Respondent: Sh. Sanjay Kumar Bharati, CIT DR

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 1872 & 1873/Del/2022 (Assessment Year: 2018-19 & 2019-20) John Wiley & Sons, Inc., Vs. DCIT, 111, River Street, Hoboken New International Taxation, Jersey, NJ, United States, USA Circle-3(1)(1), New Delhi (Appellant) (Respondent) PAN: AACCJ5564B SA Nos. 358 & 359/Del/2022 (In ITA No. 1872 & 1873/Del/2022) (Assessment Year: 2018-19 & 2019-20) John Wiley & Sons, Inc., Vs. DCIT, 111, River Street, Hoboken New International Taxation, Jersey, NJ, United States, USA C…

M/S. Ge Be Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 3(1)(2), Bangalore

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

ITA 2615/BANG/2019[2015-16]Status: DisposedITAT Bangalore23 May 2022AY 2015-16

Bench: Shri Chandra Poojari & Shri George K. George

For Appellant: Shri Sachit Jolly &For Respondent: Shri Sumer Singh Meena, D.R
Section 143(3)Section 92D

…IT(TP)A No.2615/Bang/2019 M/s. GE BE Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND Shri GEORGE K. GEORGE, JUDICIAL MEMBER IT(TP)A No.2615/Bang/2019 Assessment Year: 2015-16 M/s. GE BE Private Limited 60, Export Promotion Industrial Park Deputy Commissioner Whitefield, of Income-tax Vs. Bengaluru 560 066 Circle-3(1)(2) Bengaluru PAN NO : AAACG6714A APPELLANT RESPONDENT Appellant by : Shri Sachit Jolly & Shri Aayush Nagpal, A.Rs Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing : 17.05.2022 Date of Pronouncement…

Indianoil Skytanking Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 3(1)(1), Bengaluru

In the result, the appeals are partly allowed

ITA 407/BANG/2020[2017-18]Status: DisposedITAT Bangalore20 May 2022AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 115Section 143(3)Section 36(1)(iii)Section 37(1)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.583/Bang/2019, 299 & 407/Bang/2020 Assessment years : 2015-16, 2016-17 & 2017-18 Indianoil Skytanking Private Ltd., Vs. The Deputy Commissioner Fuel Farm Facility, of Income Tax, Bangalore International Airport, Circle 3(1)(1), Devanahalli, Bengaluru. Bangalore – 560 300. PAN: AABCI 5709C ASSESSEE RESPONDENT Assessee by : Shri Padamchand Khincha, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.05.2022 Date of Pronounc…

M/S. Indianoil Skytaking Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 3(1)(1), Bangalore

In the result, the appeals are partly allowed

ITA 299/BANG/2020[2016-17]Status: DisposedITAT Bangalore20 May 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 115Section 143(3)Section 36(1)(iii)Section 37(1)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.583/Bang/2019, 299 & 407/Bang/2020 Assessment years : 2015-16, 2016-17 & 2017-18 Indianoil Skytanking Private Ltd., Vs. The Deputy Commissioner Fuel Farm Facility, of Income Tax, Bangalore International Airport, Circle 3(1)(1), Devanahalli, Bengaluru. Bangalore – 560 300. PAN: AABCI 5709C ASSESSEE RESPONDENT Assessee by : Shri Padamchand Khincha, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.05.2022 Date of Pronounc…

M/S Indianoil Skytanking Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, the appeals are partly allowed

ITA 583/BANG/2019[2015-16]Status: DisposedITAT Bangalore09 May 2022AY 2015-16

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 115Section 143(3)Section 36(1)(iii)Section 37(1)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.583/Bang/2019, 299 & 407/Bang/2020 Assessment years : 2015-16, 2016-17 & 2017-18 Indianoil Skytanking Private Ltd., Vs. The Deputy Commissioner Fuel Farm Facility, of Income Tax, Bangalore International Airport, Circle 3(1)(1), Devanahalli, Bengaluru. Bangalore – 560 300. PAN: AABCI 5709C ASSESSEE RESPONDENT Assessee by : Shri Padamchand Khincha, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.05.2022 Date of Pronounc…

Addl/Joint Commissioner of Income Tax (Ltu), Bangalore vs. M/S Texas Instruments (India) Pvt Ltd, Bangalore

In the result, the appeal filed by the assessee is partly allowed and appeal of the revenue is dismissed

ITA 525/BANG/2019[2011-12]Status: FixedITAT Bangalore11 Mar 2022AY 2011-12

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 115Section 115QSection 143(3)Section 246A

…IT(TP)ANo.525 /Bang/2019 M/s. Texas Instruments (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.525/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) Pvt. Ltd. JCIT (LTU) No.66/3, Bagmane Tech Park Bengaluru Vs. C V Raman Nagar Post Bengaluru 560 093 PAN No: AAACT5445M APPELLANT RESPONDENT IT(TP)A No.275/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) JCIT (LTU) Pvt. Ltd. Vs. Bengaluru Bengaluru 560 093 APPELLANT RESPONDENT Appellant…

M/S Texas Instruments (India) Pvt Ltd, Bangalore vs. Joint Commissioner of Income Tax Ltu, Bangalore

In the result, the appeal filed by the assessee is partly allowed and appeal of the revenue is dismissed

ITA 275/BANG/2019[2011-12]Status: FixedITAT Bangalore11 Mar 2022AY 2011-12

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 115Section 115QSection 143(3)Section 246A

…IT(TP)ANo.525 /Bang/2019 M/s. Texas Instruments (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.525/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) Pvt. Ltd. JCIT (LTU) No.66/3, Bagmane Tech Park Bengaluru Vs. C V Raman Nagar Post Bengaluru 560 093 PAN No: AAACT5445M APPELLANT RESPONDENT IT(TP)A No.275/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) JCIT (LTU) Pvt. Ltd. Vs. Bengaluru Bengaluru 560 093 APPELLANT RESPONDENT Appellant…

M/S Serendipity Infolabs Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore

In the result appeal filed by assessee stands partly allowed for statistical purposes

ITA 2428/BANG/2018[2015-16]Status: DisposedITAT Bangalore11 Dec 2020AY 2015-16

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2015-16

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Smt. R Premi, JCIT
Section 143(3)Section 292BSection 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2015-16 Serendipity Infolabs Pvt. The Dy. Commissioner of Ltd., Income Tax, (amalgamate with ANI Central Circle-6(1)(1), Technologies Pvt. Ltd.,) Vs. Bengaluru. Regent Insignia, #414, 3rd Floor, 4th Block, 17th Main, 100 Feet Road, Koramangala, Bengaluru-560 034. PAN – AAPCS 4079 P APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, C.A Respondent by : Smt. R Premi, JCIT Date of Hearing : 11-12-2020 Date of Pronouncement : 11-12-2020 ORDER…

Genpact India (P) Ltd. v. DCIT (108 Taxmann.com 340) — Cited in 10 Judgments | BharatTax