Google India Private Limited v. ADIT

86 Taxmann.com 237Reported decision#25767 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 143(3)Section 40(a)(i)Section 9(1)(vi)

Issues it is cited on

permanent establishment section 40 person company section 143(3)india business document interest

Judgments citing Google India Private Limited v. ADIT

Mudra Online Technologies Private Limited, Mumbai vs. Assistant Commissioner of Income Tax Circle-14(2)(2), Mumbai

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

ITA 3164/MUM/2024[2015-16]Status: DisposedITAT Mumbai27 Sept 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2015-16 Mudra Online Technologies Pvt. Asst. Cit Circle-14(2)(2), Ltd., Aayakar Bhavan, Mudra House, Opp. Grand Hyatt, Vs. Maharishi Karve Road, Santacruz East, Mumbai-400020. Mumbai-400055. Pan No. Aadcm 1529 Q Appellant Respondent

For Appellant: Mrs. Mahita Nair, Sr. DRFor Respondent: Mr. Gaurav Kabra

Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) Assessment Year: 2015-16 Mudra Online Technologies Pvt. Asst. CIT Circle-14(2)(2), Ltd., Aayakar Bhavan, Mudra House, Opp. Grand Hyatt, Vs. Maharishi Karve Road, Santacruz East, Mumbai-400020. Mumbai-400055. PAN NO. AADCM 1529 Q Appellant Respondent : Mr. Gaurav Kabra Assessee by : Mrs. Mahita Nair, Sr. DR Revenue by : 07/08/2024 Date of Hearing Date of pronouncement : 27/09/2024 ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against…

Interactive Avenues Pvt. Limited, Mumbai vs. DCIT 14(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3130/MUM/2019[2015-16]Status: DisposedITAT Mumbai07 Jul 2022AY 2015-16

Bench: Us :-

Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER M/s. Interactive Avenues Vs. Deputy Commissioner of Private Limited Income Tax-14(2)(1) 3rd Floor, Chhibber House Room No.432, 4th Floor M. Vasanji Road Aayakar Bhavan Sakinaka, Andheri-East M.K.Road, Mumbai – 400 072 Mumbai – 400 020 PAN/GIR No.AACCI0954J (Appellant) .. (Respondent) Assessee by Shri P.J. Pardiwala Revenue by Shri Rajneesh Yadav Date of Hearing 26/04/2022 Date of Pronouncement 07/07/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.31…

Play Games 24 X 7 Private Limited, Mumbai vs. Dy.CIT-13, Mumbai

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

ITA 3830/MUM/2019[2014-15]Status: DisposedITAT Mumbai21 Jun 2022AY 2014-15

Section 263Section 40Section 9

…ITA No. 3830/Mum/2019 Assessment Year: 2014-15 Page 1 of 8 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘I’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) And Kuldip Singh (Judicial Member)] Assessment Year: 2014-15 Play Games 24 x 7 Private Ltd., ....………………. Appellant 401, B-Wing, 4th Floor, Interface 16, off Malad Link Road, Malad (W), Mumbai 400067 [PAN: AADCP9139P] Vs. Principal Commissioner of Income Tax (Appeals)-13 Mumbai. ……………………..Respondent Appearances: Jeet Kamdar for the appellant Milind Chavan for the respondent Date of concluding the hearing : 25.03.2022 Date of pronouncement : 21.06.2022 O R D E R Pe…