Gramaphone Co. of India Ltd. v. Birendra Bahadur Pandey

132 Taxmann 373Supreme Court of India2003#689 most cited
146

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 143(3)Section 10(35)Section 133ASection 48Section 94(7)Section 148Section 148ASection 90

Issues it is cited on

section 286(9)section 90(1)(b)section 2(ma)principal purpose testmultilateral instrumentsection 286section 90(1)section 28(i)treaty benefitsazadi bachao andolanpptsection 94(7)

Judgments citing Gramaphone Co. of India Ltd. v. Birendra Bahadur Pandey

Remfry & Sagar, Delhi vs. ACIT, Circle-61(1), Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1631/DEL/2024[2018-19]Status: DisposedITAT Delhi04 Feb 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद"के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/o DMD Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant PAN : AAICK-6199-B बनाम Vs. Assistant Commissioner of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly A…

Sukriti Information Systems Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1515/DEL/2017[2012-13]Status: DisposedITAT Delhi31 Jan 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद"के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/o DMD Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant PAN : AAICK-6199-B बनाम Vs. Assistant Commissioner of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly A…

Harsh Vardhan Goyal HUF, Delhi vs. ITO, Ward 2(1), Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1246/DEL/2024[2012-13]Status: DisposedITAT Delhi27 Jan 2025AY 2012-13

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद"के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/o DMD Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant PAN : AAICK-6199-B बनाम Vs. Assistant Commissioner of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly A…

Sms Group Gmbh (Formerly Sms Siemag Ag), New Delhi vs. ACIT, Circle- 3(1)(2), Intl Taxtion, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1073/DEL/2014[2005-06]Status: DisposedITAT Delhi06 Jan 2025AY 2005-06

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद"के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/o DMD Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant PAN : AAICK-6199-B बनाम Vs. Assistant Commissioner of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly A…

K K Spun India Limited, Delhi vs. DCIT Central Circle-2 New Delhi, Jhandewalan Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 2008/DEL/2024[2021-22]Status: DisposedITAT Delhi03 Jan 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद"के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/o DMD Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant PAN : AAICK-6199-B बनाम Vs. Assistant Commissioner of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly A…

Kay Power and Paper Limited, Satara vs. Income Tax Officer, Ward-2, Satara

In the result, the appeal filed by the assessee is allowed

ITA 1437/PUN/2024[2016-17]Status: DisposedITAT Pune06 Dec 2024AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Ashwani KumarFor Respondent: Shri Ramnath P Murkunde
Section 139Section 139(1)Section 143(1)Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1436 & 1437/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. Kay Power and Paper Limited, ITO, Ward-2, Satara Gat No.454/457, At Post – Borgaon, Vs. Tal / Dist. Satara – 415002 PAN: AABCK1295P (Appellant) (Respondent) Assessee by : Shri Ashwani Kumar Department by : Shri Ramnath P Murkunde Date of hearing : 18-11-2024 Date of pronouncement : 06-12-2024 O R D E R PER R. K. PANDA, VP : The above two appeals filed by the assessee are directed against the separate o…

Kay Power and Paper Limited, Satara vs. Income Tax Officer, Ward-2, Satara

In the result, the appeal filed by the assessee is allowed

ITA 1436/PUN/2024[2015-16]Status: DisposedITAT Pune06 Dec 2024AY 2015-16

Bench: Shri R. K. Panda & Shri Vinay Bhamore

For Appellant: Shri Ashwani KumarFor Respondent: Shri Ramnath P Murkunde
Section 139Section 139(1)Section 143(1)Section 148Section 148A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER ITA Nos.1436 & 1437/PUN/2024 Assessment Years : 2015-16 & 2016-17 M/s. Kay Power and Paper Limited, ITO, Ward-2, Satara Gat No.454/457, At Post – Borgaon, Vs. Tal / Dist. Satara – 415002 PAN: AABCK1295P (Appellant) (Respondent) Assessee by : Shri Ashwani Kumar Department by : Shri Ramnath P Murkunde Date of hearing : 18-11-2024 Date of pronouncement : 06-12-2024 O R D E R PER R. K. PANDA, VP : The above two appeals filed by the assessee are directed against the separate o…

India Property (Mauritius) Company II, Mauritius vs. ACIT, Circle Int. Taxation 2(1)(1), New Delhi

ITA 1020/DEL/2023[2018-19]Status: DisposedITAT Delhi18 Jul 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

Section 143(3)Section 144C(13)Section 234ASection 90(2)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1020 /DEL/2023 Assessment Year: 2018-19 India Property (Mauritius) Company-II, Vs ACIT, C/o Apex Fund & Corporate Services Circle Int. Tax. 2(1)(1), (Mauritius) Ltd., Lot 15 A3, 1st Floor, New Delhi. Cybercity Ebene, Mauritius. PAN- AABCJ8313K APPELLANT RESPONDENT Assessee represented by Sh. Ajay Vohra, Sr. Adv. Sh. Divyanshu Aggarwal, Adv. Department represented by Sh. Vizay B. Vassanta, CIT(DR) Sh. Vivek Vardhan, Sr. DR Date of hearing 07.06.2024 D…

Maya Kapoor, Gurgaon vs. Income Tax Officer, Ward-2(4), Gurgaon

The appeal of the assessee is allowed

ITA 783/DEL/2024[2021-22]Status: DisposedITAT Delhi31 May 2024AY 2021-22

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Rakesh Gupta, Adv. and Shri Deepesh Garg, AdvFor Respondent: Shri Om Parkash, Sr. Dr
Section 139Section 143(1)Section 154Section 90

…ITA No.-783/Del/2024 Maya Kapoor. IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘SMC’: NEW DELHI) BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No:- 783/Del/2024 (Assessment Year- 2021-22) Sh. Maya Kapoor, Income Tax Officer, 284, Espace, Sector-50, Vs. Ward- 2(4), Gurgaon, Haryana-122018. Gurgaon. PAN No: AASPS8817R APPELLANT RESPONDENT Assessee by : Shri Rakesh Gupta, Adv. and Shri Deepesh Garg, Adv. Revenue by : Shri Om Parkash, Sr. Dr Date of Hearing : 16.05.2024 Date of Pronouncement : 31.05.2024 ORDER PER SUDHIR PAREEK, JM This appeal is preferr…

Sarva Capital Llc, New Delhi vs. ACIT Circle International Tax 3(1)(2), New Delhi

In the result, appeal is partly allowed

ITA 2073/DEL/2023[2020-21]Status: DisposedITAT Delhi05 Feb 2024AY 2020-21

Bench: Shri Kul Bharat & Dr. B. R. R. Kumar

For Appellant: Sh. Nirbhay Mehta, AdvFor Respondent: Sh. Vizay B.Vasanta, CIT-DR
Section 112Section 143(2)Section 143(3)Section 144C(13)Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Shri Kul Bharat, Judicial Member & Dr. B. R. R. Kumar, Accountant Member ITA No. 2073/Del/2023 : Asstt. Year: 2020-21 M/s Sarva Capital LLC, Vs The ACIT, Circle International Tax CIM Corporate Services, 1st Floor, 3(1)(2), New Delhi Edith Caveli Port Louis, Mauritius (APPELLANT) (RESPONDENT) PAN No. AACL 0102 B Assessee by : Sh. Nirbhay Mehta, Adv. Sh. Anup Mehta, CA Revenue by : Sh. Vizay B.Vasanta, CIT-DR Date of Hearing: 06.12.2023 Date of Pronouncement: 05.02.2024 ORDER Per Dr. B. R. R. Kumar:- The present appeal has been filed by the as…

Sarva Capital Llc, New Delhi vs. ACIT, Circle-3(1)(2), International Taxation, New Delhi

In the result, appeal is partly allowed

ITA 2289/DEL/2022[2019-20]Status: DisposedITAT Delhi10 Aug 2023AY 2019-20

Bench: Shri G.S. Pannu & Shri Saktijit Dey, Vice-Assessment Year: 2019-20 Sarva Capital Llc, Versus Acit, Circle 3(1)(2), C/O Dinesh Mehta & Co., Cas, International Taxation, 21, Dayanand Road, Darya Ganj, New Delhi. New Delhi Pan: Aaccl0102B (Appellant) (Respondent) Assessee By : Sh. Hiren Mehta, Ca & Sh. Nirbhay Mehta, Adv. Revenue By : Sh. Vizay B. Vasanta, Cit(Dr)

For Appellant: Sh. Hiren Mehta, CA &For Respondent: Sh. Vizay B. Vasanta, CIT(DR)
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT Assessment Year: 2019-20 Sarva Capital LLC, Versus ACIT, Circle 3(1)(2), C/o Dinesh Mehta & Co., CAs, International Taxation, 21, Dayanand Road, Darya Ganj, New Delhi. New Delhi PAN: AACCL0102B (Appellant) (Respondent) Assessee by : Sh. Hiren Mehta, CA & Sh. Nirbhay Mehta, Adv. Revenue by : Sh. Vizay B. Vasanta, CIT(DR) Date of hearing : 15.05.2023 Date of pronouncement: 10.08.2023 ORDER Captioned appeal has been filed by the assessee challenging assessment order dated 19.07.2…

Factiva Ltd. C/O. Price Waterhouse & Co. Lltp, Mumbai vs. Asstt. CIT (International Taxation)-2(3)(1), Mumbai

In the result, both the appeals of the assessee are allowed

ITA 1247/MUM/2021[2017-18]Status: DisposedITAT Mumbai09 May 2023AY 2017-18
Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER & M/s. Factiva Limited Vs. Deputy Commissioner C/o. Price Waterhouse of Income Tax Coopers Pvt. Ltd. (International PWC House, Plot No.18- Taxation)-2(3)(1), A Mumbai Guru Nanak Road, Room No.1614, 16th Bandra (W), Mumbai- Floor 400 050 Air India Building Nariman Point Mumbai – 400 001 PAN/GIR No.AACCF5745J (Appellant) .. (Respondent) Assessee by Shri Dhanesh Bafna & Shri Amol Mahajan Revenue by Shri Manoj Sinha Date of Hearing 21/04/2023 Date of Pronouncement 09/05/2023…

The Director of Income Tax vs. Ibm India Private Limited

Appeals are dismissed

ITA/218/2014HC Karnataka16 Jan 2023

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 260

…I.T.A No.218/2014 C/W I.T.A NO.220/2014 I.T.A NO.222/2014 I.T.A NO.224/2014 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF JANUARY 2023 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MR. JUSTICE T.G. SHIVASHANKARE GOWD…

ACIT(It), Circle - 1(2), Kolkata vs. M/S. Ixia Technologies International Limited, Kolkata

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

ITA 6/KOL/2020[2014-15]Status: DisposedITAT Kolkata06 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 6/Kol/2020 Assessment Year: 2014-2015 Assistant Commissioner Of Income Tax(It)...Appellant Circle-1(2), Kolkata, Aayakar Bhawanpoorva, 110, Shantipally, Kolkata-700107 -Vs.- Ixia Technologies International Limited,..Respondent Plot No. Y-14, Block-Ep, Sector-V, Salt Lake Electronics Complex, Bidhan Nagar, Kolkata-700091 [Pan: Aacci3401L] Appearances By: Shri Amal Kamat, Cit, Appeared On Behalf Of The Revenue Shri Rahul Saha, A.R., Appeared On Behalf Of The Assessee

Section 250Section 9(1)(vi)

…ITA No. 6/KOL/2020 Assessment Year: 2014-2015 Ixia Technologies International Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar,Accountant Member I.T.A. No. 6/KOL/2020 Assessment Year: 2014-2015 Assistant Commissioner of Income Tax(IT)...Appellant Circle-1(2), Kolkata, Aayakar BhawanPoorva, 110, Shantipally, Kolkata-700107 -Vs.- Ixia Technologies International Limited,..Respondent Plot No. Y-14, Block-EP, Sector-V, Salt Lake Electronics Complex, Bidhan Nagar, Kolkata-700091 [PAN: AACCI3401L] Appearances by: Shri Amal Kamat, CIT,…

Subramanian Sreeram, Bangalore vs. CIT(Appeals)-NFAC, National Faceless Appeal Centre

The appeal is allowed in favour of the assessee

ITA 1027/BANG/2022[2021-22]Status: DisposedITAT Bangalore08 Dec 2022AY 2021-22

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2021-22

For Appellant: Shri Navneet N. Kini, CAFor Respondent: Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2021-22 Subramanian Sreeram, Vs. The Assistant Director of B 506, Brigade Metropolis, Income Tax, Whitefield Road, CPC, Mahadevapura S.O., Bangalore. Bengaluru – 560 048. PAN: AKTPS 9574N APPELLANT RESPONDENT Appellant by : Shri Navneet N. Kini, CA Respondent by : Shri Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.12.2022 Date of Pronouncement : 08.12.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is against th…

ITO 2(5), Indore vs. M/S I Paradise Infomedia P Ltd., Indore

In the result, Revenue’s appeal is dismissed

ITA 813/IND/2018[13-14]Status: DisposedITAT Indore10 Nov 2022

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Ashish Porwal, Sr.D.RFor Respondent: Shri Santosh Deshmukh & Shri
Section 143(3)Section 195Section 40Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.813/Ind/2018 (Assessment Year: 2013-14) The Income Tax Officer - Vs. M/s. I Paradise Infomedia 2(5), Pvt. Ltd. Indore 1054-S, Scheme No. 114, Vijay Nagar, Indore PAN No. AACCI0748L (Appellant) .. (Respondent) Appellant by : Shri Ashish Porwal, Sr.D.R. Respondent by : Shri Santosh Deshmukh & Shri Giriraj Gupta, A.Rs. 12.09.2022 Date of Hearing Date of Pronouncement 10 .11.2022 O R D E R PER Ms. MADHUMITA ROY - JM: The instant appeal filed by the Reve…

ACIT 2 (1), Indore vs. M/S Jila Industries Ltd, Dhar

In the result this appeal of Revenue is dismissed

ITA 806/IND/2018[10-11]Status: DisposedITAT Indore25 Feb 2022

Bench: Ms.Suchitra R.Kamble & Shri Bhagirath Mal Biyanivirtual Hearing Assessment Year: 2010-11 Acit-2(1), Indore M/S. Jiji Industries Ltd., (Formerly Known As बनाम/ Krishna Profiles Pvt. Ltd.), Vs. Plot No.316, Sejwaya, Billod, Dhar (Mp) (Appellant) (Respondent ) P.A.N. - Aacck 1383 M Revenue By Shri P.K. Mitra, Cit-Dr Respondent By Shri S.S. Deshpande, Ca Date Of Hearing: 02.02.2022 Date Of Pronouncement: 25.02.2022

Section 143(3)

…ITA No.806/Ind/2018 1 Jiji Industries Ltd.(formerly known as Krishna Profiles P. Ltd.) अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS.SUCHITRA R.KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER Virtual Hearing Assessment Year: 2010-11 ACIT-2(1), Indore M/s. Jiji Industries Ltd., (Formerly known as बनाम/ Krishna Profiles Pvt. Ltd.), Vs. Plot No.316, Sejwaya, Billod, Dhar (MP) (Appellant) (Respondent ) P.A.N. - AACCK 1383 M Revenue by Shri P.K. Mitra, CIT-DR Respondent by Shri S.S. Deshpande, CA Date of Hearing: 02.02.2022 Date of Pr…

Canon India Pvt. Ltd., Gurgaon vs. ACIT, National Faceless Assesment Center, New Delhi

In the result the appeal of the assessee in ITA

ITA 468/DEL/2021[2004-05]Status: DisposedITAT Delhi20 Oct 2021AY 2004-05

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 2004-05]

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 10ASection 115JSection 143(3)Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER [Assessment Year: 2004-05] Canon India Pvt Ltd Vs. The A.C.I.T 7th Floor, Building No. 5 National Faceless Assessment Tower B, DLF Cyber City Centre, New Delhi DLF Phase – III, Gurgaon Haryana PAN : AAACC 4175 D [Appellant] [Respondent] Date of Hearing : 11.10.2021 Date of Pronouncement : 20.10.2021 Assessee by : Shri Himanshu Sinha, Adv Shri Bhuwan Dhoopar, Adv Revenue by : Shri Gangadhar Panda, CIT-DR ORDER PER N.K. BI…

Dy CIT (It)- 2(2)(2), Mumbai vs. Hsbc Bank (Mauritius) Ltd., Mumbai

In the result, the appeals is dismissed

ITA 1796/MUM/2020[2016-17]Status: DisposedITAT Mumbai29 Sept 2021AY 2016-17
Section 143(3)

…ITA No.: 1796/Mum/2020 Assessment year: 2016-17 Page 1 of 7 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘H’ BENCH, MUMBAI [Coram: Pramod Kumar, Vice President, and, Ravish Sood Judicial Member] ITA No.: 1796/Mum/2020 Assessment year: 2016-17 Deputy Commissioner of Income Tax-2(2)(2) Mumbai …………………….. Appellant Vs. HSBC Bank (Mauritius) Limited, ………………….Respondent C/o. BSR & Co. LLP, 1St Floor, Lodha Excelus, Apollo Mills Compound, N.M Joshi Marg, Mahalakshmi Mumbai 400011[PAN: AABCH9075N] Appearances: Deepkant Prasad for the appellant Niraj Sheth for the respondent Date of concluding the hearing : September 15, 2021 D…

M/S. Informatica Llc, Bangalore vs. Assistant Commissioner of Income Tax, (International Taxation), Circle- 1(2), Bangalore

In the result, the assessee’s appeal is allowed

ITA 913/BANG/2019[2016-17]Status: DisposedITAT Bangalore05 Jul 2021AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 271(1)(c)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(IT)A No.913/Bang/2019 Assessment year : 2016-17 Informatica LLC, Vs. The Assistant Commissioner C/o. INfomatica Business Solutions of Income Tax, Pvt. Ltd., International Taxation No.66/1, Bagmane Commez 02, Circle 1(2), Bagmane Tech Park, Bangalore. C V Raman Nagar, Bangalore – 560 093. PAN: AACCI 2354Q APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Advocate Respondent by : Shri Pradeep Kumar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 05.07.2021 D…