Godaddy.com LLC v. ACIT

92 Taxmann.com 241Reported decision2018#25886 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2018.

Judgments citing Godaddy.com LLC v. ACIT

Ciena Communications India Pvt. Ltd., New Delhi vs. ACIT, Circle- 6(1), New Delhi

In the result grounds raised by assessee for the year under consideration stands allowed

ITA 3563/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Sept 2018AY 2014-15

Bench: Sri R.K.Panda & Smt. Beena A Pillai

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Surender Pal, Sr. D.R
Section 234DSection 244ASection 250(6)Section 253(1)(a)Section 40

…rted in (2005) 94 ITD 2011; Page 8 of 17 ITA Nos. 3561, 3562 and 3563/Del/2018 A.Y. 2012-13, 2013-14 & 2014-15 Ciena Communications India Pvt. Ltd. vs. ACIT, Circle-6(1), N.D. • Decision by Delhi Tribunal in case of Godaddy.com LLC vs ACIT reported in (2018) 92 Taxmann.com 241; 6.1. Ld.Sr.DR submitted that Explanation 2 section 195 (1) of the Act supports case of revenue, whereby it clarifies the legislative intent behind amendment made to section 195 (1). The Ld. Sr.DR submitted that assessee should have made an application to Assessing Officer (Ld.AO) to obtain his permission for non-deduction of TDS. Placing…

Ciena Communications India Pvt. Ltd., New Delhi vs. ACIT, Circle- 6(1), New Delhi

In the result grounds raised by assessee for the year under consideration stands allowed

ITA 3562/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Sept 2018AY 2013-14

Bench: Sri R.K.Panda & Smt. Beena A Pillai

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Surender Pal, Sr. D.R
Section 234DSection 244ASection 250(6)Section 253(1)(a)Section 40

…rted in (2005) 94 ITD 2011; Page 8 of 17 ITA Nos. 3561, 3562 and 3563/Del/2018 A.Y. 2012-13, 2013-14 & 2014-15 Ciena Communications India Pvt. Ltd. vs. ACIT, Circle-6(1), N.D. • Decision by Delhi Tribunal in case of Godaddy.com LLC vs ACIT reported in (2018) 92 Taxmann.com 241; 6.1. Ld.Sr.DR submitted that Explanation 2 section 195 (1) of the Act supports case of revenue, whereby it clarifies the legislative intent behind amendment made to section 195 (1). The Ld. Sr.DR submitted that assessee should have made an application to Assessing Officer (Ld.AO) to obtain his permission for non-deduction of TDS. Placing…

Ciena Communications India Pvt. Ltd., New Delhi vs. ACIT, Circle- 6(1), New Delhi

In the result grounds raised by assessee for the year under consideration stands allowed

ITA 3561/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Sept 2018AY 2012-13

Bench: Sri R.K.Panda & Smt. Beena A Pillai

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Surender Pal, Sr. D.R
Section 234DSection 244ASection 250(6)Section 253(1)(a)Section 40

…rted in (2005) 94 ITD 2011; Page 8 of 17 ITA Nos. 3561, 3562 and 3563/Del/2018 A.Y. 2012-13, 2013-14 & 2014-15 Ciena Communications India Pvt. Ltd. vs. ACIT, Circle-6(1), N.D. • Decision by Delhi Tribunal in case of Godaddy.com LLC vs ACIT reported in (2018) 92 Taxmann.com 241; 6.1. Ld.Sr.DR submitted that Explanation 2 section 195 (1) of the Act supports case of revenue, whereby it clarifies the legislative intent behind amendment made to section 195 (1). The Ld. Sr.DR submitted that assessee should have made an application to Assessing Officer (Ld.AO) to obtain his permission for non-deduction of TDS. Placing…

Godaddy.com LLC v. ACIT (92 Taxmann.com 241) — Cited in 3 Judgments | BharatTax