Goldman Sachs (India) Securities (P.) Ltd. v. ITO (International Taxation)

70 Taxmann.com 46Reported decision2016#16071 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 10(34A)Section 100-104 Section 115QA Section 115QB Section 115QC Section 143(3)Section 2(22)(d)Section 77A

Judgments citing Goldman Sachs (India) Securities (P.) Ltd. v. ITO (International Taxation)

ACIT-1(2)(1, Mumbai vs. Meriton Infotech Pvt Ltd., Mumbai

ITA 741/MUM/2023[2017-18]Status: DisposedITAT Mumbai12 Jan 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Meriton Infotech Pvt. Ltd. G-4, Khetan Bhavan, Acit -1(2)(1) Ek Omkar Premises Co- Room No. 535, Aaykar Ops, Bhavan, Vs. 198, Jamshedji Tata Road, M.K. Road, Mumbai-400 020 Churchgate, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaecm4348N Assessee By : Shri Vijay Mehta, Ar Revenue By : Shri Manoj Kumar Sinha, Dr Date Of Hearing: 01.12.2023 Date Of Pronouncement : 12.01.2024

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Manoj Kumar Sinha, DR

Section 101Section 115Section 115QSection 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Meriton Infotech Pvt. Ltd. G-4, Khetan Bhavan, ACIT -1(2)(1) EK Omkar Premises Co- Room No. 535, Aaykar ops, Bhavan, Vs. 198, Jamshedji Tata Road, M.K. Road, Mumbai-400 020 Churchgate, Mumbai-400 020 (Appellant) (Respondent) PAN No. AAECM4348N Assessee by : Shri Vijay Mehta, AR Revenue by : Shri Manoj Kumar Sinha, DR Date of hearing: 01.12.2023 Date of pronouncement : 12.01.2024 O R D E R PER PRASHANT MAHARISHI, AM: 01. ITA No.741/Mum/2023 is filed by the Assistant Commissioner of Income…

Cognizant Technology Solutions India Private Ltd., Chennai vs. ACIT, Large Taxpayer Unit-1, Chennai

ITA 269/CHNY/2022[2017-18]Status: DisposedITAT Chennai13 Sept 2023AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shrimanjunatha.G, Hon’Bleआयकरअपीलसं./Ita No.269/Chny/2022 िनधा"रणवष"/Assessment Year: 2017-18 V. M/S.Cognizant Technology- The Asst. Commissioner- Solutions India Pvt. Ltd., Of Income Tax, 5/535, Okkiam, Thoriapakkam, Large Taxpayer Unit-1, Old Mahabalipuram Road, Chennai. Chennai-600 096. [Pan:Aaacd 3312 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Ajay Vohra, Sr.Counsel For Shri N.V. Balaji, Adv. ""यथ" क" ओर से /Respondent By : Shri R.Shankaranarayanan, Additional Solicitor – General Of India For Shri A.P.Srinivas, Sr. Standing Counsel : सुनवाईक"तारीख/Date Of Hearing 03.07.2023 घोषणाक"तारीख /Date Of Pronouncement : 13.09.2023

For Appellant: Shri Ajay Vohra, Sr.CounselFor Respondent: Shri R.Shankaranarayanan

Section 115Section 115QSection 2(22)Section 391Section 393Section 46ASection 77A

…आयकर अपीलीय अिधकरण, ’डी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मंजूनाथा. जी, माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRIMANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.269/Chny/2022 िनधा"रणवष"/Assessment Year: 2017-18 v. M/s.Cognizant Technology- The Asst. Commissioner- Solutions India Pvt. Ltd., of Income Tax, 5/535, Okkiam, Thoriapakkam, Large Taxpayer Unit-1, Old Mahabalipuram Road, Chennai. Chennai-600 096. [PAN:AAACD 3312 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellan…

Cadbury India Ltd, Mumbai vs. Addl CIT RG 5(1), Mumbai

Accordingly, this ground raised by the assessee is allowed

ITA 2214/MUM/2014[2009-10]Status: DisposedITAT Mumbai17 Feb 2021AY 2009-10

Bench: Shri Vikas Awasthy, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 2214/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2009-10) The Acit Range-5(1), M/S Mondelez India M. K. Road, Aayakar Foods Pvt. Ltd. Unit No. 2001, 20Th Floor, बिधम/ Bhavan, Tower-3 (Wing C), India Mumbai-400 020 Vs. Bulls Finance Centre, Parel, Mumbai-400 013 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaaco0460H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Jehangir Mistry & Shri Hiten Chande, Ars. प्रत्यथीकीओरसे/Respondentby : Shri Sunil Jha, Dr सुनवाईकीतारीख/ : 02.12.2020 Date Of Hearing घोषणाकीतारीख / : 17/02/2021 Date Of Pronouncement आदेश / O R D E R Per S. Rifaur Rahman (): The Present Appeal Has Been Filed By The Assessee Against The Order Of Dispute Resolution Panel –Iii, Mumbai Dated 16.12.2013 For Assessment Year 2009-10 U/S 144C(5) Of The Act.

For Appellant: Shri Jehangir Mistry &For Respondent: Shri Sunil Jha, DR

Section 143(2)Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 2214/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2009-10) The ACIT Range-5(1), M/s Mondelez India M. K. Road, Aayakar Foods Pvt. Ltd. Unit No. 2001, 20th floor, बिधम/ Bhavan, Tower-3 (Wing C), India Mumbai-400 020 Vs. Bulls Finance Centre, Parel, Mumbai-400 013 स्थायीलेखासं./जीआइआरसं./ PAN No. AAACO0460H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Jehangir Mistry & Shri Hiten Chande, ARs. प्रत्यथीकीओरसे/Respondentby : Shri Sunil Jha, DR सुनवाईक…

M/S Acciona Wind Energy Private Limited, Bangalore vs. Deputy Commissioner of Income Tax (Internation Taxation) Circle-1(1), Bangalore

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

ITA 1784/BANG/2018[2014-15]Status: DisposedITAT Bangalore20 Dec 2019AY 2014-15

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shri. Ajay Roti, CAFor Respondent: Shri. Guruprasad, Addl. CIT DR

Section 2Section 2(24)Section 201Section 201(1)Section 45Section 46ASection 47Section 47A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.1783 and 1784/Bang/2018 Assessment year : 2014-15 M/s. Acciona Wind Energy Deputy Commissioner of Income Tax Private Limited, (International Taxation), No. 402, Tower - C, 4th Floor, Vs. Circle 1(1), Millenia Tower, No.1 & 2, BMTC Building, Murphy Road, Ulsoor, 80 Feet Road, Koramangala, Bengaluru-560 008. Bengaluru-560 095. PAN : AAFCA 9045 F APPELLANT RESPONDENT Assessee by : Shri. Ajay Roti, CA Revenue by : Shri. Guruprasad, Addl. CIT DR Date of hearing : 08.11…

M/S Acciona Wind Energy Private Limited, Bangalore vs. Deputy Commissioner of Income Tax (Internation Taxation) Circle-1(1), Bangalore

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

ITA 1783/BANG/2018[2014-15]Status: DisposedITAT Bangalore20 Dec 2019AY 2014-15

Bench: Shri A. K. Garodia & Smt. Beena Pillai

For Appellant: Shri. Ajay Roti, CAFor Respondent: Shri. Guruprasad, Addl. CIT DR

Section 2Section 2(24)Section 201Section 201(1)Section 45Section 46ASection 47Section 47A

Fidelity Business Services India Private Limited, Bangalore vs. Asst.C.I.T., Bangalore

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

ITA 416/BANG/2016[2011-12]Status: DisposedITAT Bangalore22 Feb 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Muzzaffar Hussain, CIT, LTU (D.R)

Section 115Section 143(2)Section 143(3)Section 2(22)(d)Section 77A

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ B ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T.(T.P) A. No.416/Bang/2016 (Assessment Year : 2011-12) M/s. Fidelity Business Services India Pvt. Ltd., ‘Pinehurst’, Embassy Golf Links Business Park, Off IRR, Bangalore-560 071. …. Appellant. PAN AAACF 6175E Vs. Asst. Commissioner of Income Tax, Circle 3(1)(1), Bangalore. ….. Respondent. Appellant By : Shri T. Suryanarayana, Advocate. Respondent By : Shri Muzzaffar Hussain, CIT, LTU (D.R) Date of Hearing : 15.12.2016. Date of Pronouncement : 22.02.2017. O R…