GVK Industries Ltd. v. Income Tax Officer

371 ITR 453Supreme Court of India2015#895 most cited

What is GVK Industries Ltd. v. Income Tax Officer authority for?

Advice given by a financial consultancy firm on the modalities of procuring loans is considered a 'technical and consultancy service' for the purpose of taxation of fees for technical services.

119

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2014 to 2025.

Also referred to as

GVK Industries 371 ITR 453 · Section 9(1)(vii) · Fees for technical services · FTS · Technical and consultancy service · Financial consultancy advice · Loan procurement modalities · Scope of technical services · Make available clause · International taxation · DTAA Article 12

Also reported as

54 Taxmann.com 347197 Taxmann 337

Sections most often in play

Section 143(3)Section 9(1)(vii)Section 147Section 132Section 153ASection 148Section 234ASection 234B
Read the full judgment

Issues it is cited on

section 292c(1)(i)section 132(4a)(i)section 2(15a)section 209(1)section 153(a)(1)section 17(2)(iiia)section 14(a)section 292c(1)make available clausesection 209section 9(1)(vii)(b)section 17(2)

Judgments citing GVK Industries Ltd. v. Income Tax Officer

Ethiopian Airlines Group, Ethiopia vs. ACIT, Int. Taxation Circle-1(2)(2), Delhi

ITA 2201/DEL/2024[2017-18]Status: DisposedITAT Delhi05 Jun 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 115ASection 133ASection 147Section 195Section 9(1)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos.2200 & 2201/Del/2024 Assessment Years: 2016-17 & 2017-18 Ethiopian Airlines Group, Vs. ACIT, Unit no. 104, 1st Windfall Intl. Taxation, Sahara Plaza, Circle-1(2)(2), Andheri Kurla Road, Delhi Mumbai PAN: AAACE1046M (Appellant) (Respondent) Assessee by Sh. Rajiv Palpuri, CA Sh. P.K. Sahu, Adv. Department by Sh. Vizay B. Vasanta, CIT(DR) Date of hearing 13.03.2025 Date of pronouncement 05.06.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s…

Shell International B.V., Netherlands vs. The Asstt.CIT., Circle(Intnl.Taxn.)-1, Ahmedabad

In the result, we hold that the above services did not qualify as FTS under the

ITA 1027/AHD/2023[2021-22]Status: DisposedITAT Ahmedabad15 Apr 2025AY 2021-22
Section 143Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA No. 1027/Ahd/2023 Assessment Year. 2021-22 Shell International B.V., C/o Shell India Markets Private Limited BG House, Lake Boulevard, Hiranandani Business Park Vs Assistant Commissioner of Income Tax, Circle(Internation al Taxation)-1, Ahmedabad Powai, Mumbai-400076 India PAN No. AAHCS9360D (Appellant) (Respondent) Assessee Represented: Shri S.N.Soparkar, Sr. Adv. & Shri Parin Shah, A.R. Revenue Represented: Shri Prathvi Raj Meena, CIT-DR Date of hearing Date…

Tungsten Network Limited, United Kingdom vs. Dy.Commissioner of Income Tax, Civic Centre, Minto Road

In the result, appeal filed by the assessee is dismissed

ITA 2238/DEL/2024[2017-18]Status: DisposedITAT Delhi18 Dec 2024AY 2017-18

Bench: Shri Vimal Kumar & Shri Avdhesh Kumar Mishraita Nos. 2237 & 2238/Del/2024 (Assessment Years : 2016-17 & 2017-18) Tungsten Network Ltd. Vs. Dy. Cit Anil Saraf, No.8-2-350/3/C, Civic Centre, Road No.3, Banjara Hills, Minto Road, Hyderabad, Telangana-34 New Delhi – 110 002 Pan : Aajct 5973 F (Appellant) (Respondent) Assessee By Shri Anil Saraf, C.A. & Shri Anish Raj Saraf, C.A. Respondent By Shri Vijay B. Vasanta, Cit-D.R. Date Of Hearing 25.11.2024 Date Of Pronouncement 18.12.2024 O R D E R Per Bench :

Section 142(1)Section 144Section 144C(5)Section 147Section 148Section 9(1)(vii)

…herwise fully automated process by which such services may be provided. The search for a more effective basis, therefore, must be made" -7- ITA Nos.2237 & 2238/Del/2024 Tungston Network Ltd. Vs. DCIT A.Ys. 2016-17 & 2017-18 11. In GVK Industries Ltd. [2015] 371 ITR 453 (SC), the Apex Court held that terms managerial, technical and consultancy are not defined anywhere in the Income-tax Act, 1961. In the absence of definition under Income tax Act, the common and general meaning of these terms should be taken into consideration. For simplicity, any services that involves technology is a technical service. 12. The…

Tungsten Network Limited, United Kingdom vs. Dy.Commissioner of Income Tax, Civic Centre, Minto Road

In the result, appeal filed by the assessee is dismissed

ITA 2237/DEL/2024[2016-17]Status: DisposedITAT Delhi18 Dec 2024AY 2016-17

Bench: Shri Vimal Kumar & Shri Avdhesh Kumar Mishraita Nos. 2237 & 2238/Del/2024 (Assessment Years : 2016-17 & 2017-18) Tungsten Network Ltd. Vs. Dy. Cit Anil Saraf, No.8-2-350/3/C, Civic Centre, Road No.3, Banjara Hills, Minto Road, Hyderabad, Telangana-34 New Delhi – 110 002 Pan : Aajct 5973 F (Appellant) (Respondent) Assessee By Shri Anil Saraf, C.A. & Shri Anish Raj Saraf, C.A. Respondent By Shri Vijay B. Vasanta, Cit-D.R. Date Of Hearing 25.11.2024 Date Of Pronouncement 18.12.2024 O R D E R Per Bench :

Section 142(1)Section 144Section 144C(5)Section 147Section 148Section 9(1)(vii)

…herwise fully automated process by which such services may be provided. The search for a more effective basis, therefore, must be made" -7- ITA Nos.2237 & 2238/Del/2024 Tungston Network Ltd. Vs. DCIT A.Ys. 2016-17 & 2017-18 11. In GVK Industries Ltd. [2015] 371 ITR 453 (SC), the Apex Court held that terms managerial, technical and consultancy are not defined anywhere in the Income-tax Act, 1961. In the absence of definition under Income tax Act, the common and general meaning of these terms should be taken into consideration. For simplicity, any services that involves technology is a technical service. 12. The…

Shell International B.V., Mumbai vs. The ACIT, Circle (International Taxation-1), Ahmedabad

In the result, Ground No. 10 of the assessee’s appeal is allowed

ITA 688/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad25 Nov 2024AY 2020-21

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.688/Ahd/2023 (Assessment Year: 2020-21) Shell International B.V., Vs. Assistant Commissioner of C/o. Shell India Markets Pvt. Ltd., Income Tax (International Trent House, 1st Floor, G Block, Taxation)-1, Plot No. C-60, Bnadra Kurla Ahmedabad Complex, Bandra East, Mumbai-400051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) Appellant by : Shri S. N. Soparkar, Sr. Advocate & Shri Parin Shah, A.R. Respondent by: Dr. Darsi Suman Ratnam, CIT DR Date of Heari…

Rockwell Collins, Inc., United States of America vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Delhi

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

ITA 2410/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Nov 2024AY 2020-21

Bench: Shri M. Balaganesh & Shri Anubhav Sharmarockwell Collins Vs. Dcit, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) Pan:Aajcr7985R Rockwell Collins Inc, Vs. Dcit, 400, Collins Rd Ne, Circle-3(1)(1), Cedar Rapids, Ia 52498, Delhi United States Of America, Usa,52498 (Appellant) (Respondent) Pan:Aajcr7883E

For Appellant: Shri Rajan Vora, CAFor Respondent: Ms. C. Chandra Kanta, CIT DR
Section 9(1)(vii)

…f the recipients would be chargeable to tax in the country where the source of payment is located i.e. where the buyer is located. In support of this proposition, he relied on the decision of the Hon'ble Supreme Court in the case of GVK Industries reported in 332 ITR 130 (SC). The ld AO also observed that the repairs and maintenance services were made available to the Indian customers so that they can use it independently without the support of the assessee. The equipments/ parts are essential parts of an aircraft and due to lack of technical expertise in India, the equipments are sent to Singapore for technical…

Rockwell Collins Southeast Asia Pte Ltd, Singapore vs. Deputy Commissioner of Income Tax, Circle 3(1)(1), Civic Centre, Delhi

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

ITA 2409/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Nov 2024AY 2020-21

Bench: Shri M. Balaganesh & Shri Anubhav Sharmarockwell Collins Vs. Dcit, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) Pan:Aajcr7985R Rockwell Collins Inc, Vs. Dcit, 400, Collins Rd Ne, Circle-3(1)(1), Cedar Rapids, Ia 52498, Delhi United States Of America, Usa,52498 (Appellant) (Respondent) Pan:Aajcr7883E

For Appellant: Shri Rajan Vora, CAFor Respondent: Ms. C. Chandra Kanta, CIT DR
Section 9(1)(vii)

…f the recipients would be chargeable to tax in the country where the source of payment is located i.e. where the buyer is located. In support of this proposition, he relied on the decision of the Hon'ble Supreme Court in the case of GVK Industries reported in 332 ITR 130 (SC). The ld AO also observed that the repairs and maintenance services were made available to the Indian customers so that they can use it independently without the support of the assessee. The equipments/ parts are essential parts of an aircraft and due to lack of technical expertise in India, the equipments are sent to Singapore for technical…

Deputy Commissioner of Income Tax, Circle -1(1)(1), Bengaluru vs. Algonomy Software Private Limited, Bengaluru

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1229/BANG/2024[2018-19]Status: DisposedITAT Bangalore15 Oct 2024AY 2018-19

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

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCH, BANGALORE Before Shri George George K., Vice President and Ms. Padmavathy S., Accountant Member ITA Nos. 1196, 1226 & 1229/Bang/2024 (Assessment Years: 2016-17 to 2018-19) DCIT, Circle - 1(1)(1) Algonomy Software Pvt. Ltd. Room No. 215, 2nd Floor 40/4 Lavelle Road BMTC Building, 6th Block vs. Bangalore Bazaar Koramangala Bangalore 560001 Bangalore 560095 PAN – AADCM7750M (Appellant) (Respondent) Assessee by: Shri Narendra Kumar Jain, Advocate Revenue by: Shri R.N. Siddappaji, CIT-DR Date of hearing: 14.10.2024 Date of pronouncement: 15.10.2024 O R D E…

Deputy Commissioner of Income Tax, Circle - 1(1)(1), Bengaluru vs. Algonomy Software Private Limited, Bengaluru

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1226/BANG/2024[2017-18]Status: DisposedITAT Bangalore15 Oct 2024AY 2017-18

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

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCH, BANGALORE Before Shri George George K., Vice President and Ms. Padmavathy S., Accountant Member ITA Nos. 1196, 1226 & 1229/Bang/2024 (Assessment Years: 2016-17 to 2018-19) DCIT, Circle - 1(1)(1) Algonomy Software Pvt. Ltd. Room No. 215, 2nd Floor 40/4 Lavelle Road BMTC Building, 6th Block vs. Bangalore Bazaar Koramangala Bangalore 560001 Bangalore 560095 PAN – AADCM7750M (Appellant) (Respondent) Assessee by: Shri Narendra Kumar Jain, Advocate Revenue by: Shri R.N. Siddappaji, CIT-DR Date of hearing: 14.10.2024 Date of pronouncement: 15.10.2024 O R D E…

Deputy Commissioner of Income Tax-Circle-1(1)(1), Bangalore., Bengaluru vs. Algonomy Software Private Limited, Bengaluru

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1196/BANG/2024[2016-17]Status: DisposedITAT Bangalore15 Oct 2024AY 2016-17

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

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCH, BANGALORE Before Shri George George K., Vice President and Ms. Padmavathy S., Accountant Member ITA Nos. 1196, 1226 & 1229/Bang/2024 (Assessment Years: 2016-17 to 2018-19) DCIT, Circle - 1(1)(1) Algonomy Software Pvt. Ltd. Room No. 215, 2nd Floor 40/4 Lavelle Road BMTC Building, 6th Block vs. Bangalore Bazaar Koramangala Bangalore 560001 Bangalore 560095 PAN – AADCM7750M (Appellant) (Respondent) Assessee by: Shri Narendra Kumar Jain, Advocate Revenue by: Shri R.N. Siddappaji, CIT-DR Date of hearing: 14.10.2024 Date of pronouncement: 15.10.2024 O R D E…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 805/CHNY/2024[2020-21]Status: DisposedITAT Chennai30 Sept 2024AY 2020-21

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.799 to 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 to 2020-21 v. M/s. Metal Impex, The ACIT, The Lattice, 4th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [PAN: AAMFM 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishnan, FCA Shr…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 804/CHNY/2024[2019-20]Status: DisposedITAT Chennai30 Sept 2024AY 2019-20

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.799 to 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 to 2020-21 v. M/s. Metal Impex, The ACIT, The Lattice, 4th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [PAN: AAMFM 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishnan, FCA Shr…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 803/CHNY/2024[2018-19]Status: DisposedITAT Chennai30 Sept 2024AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.799 to 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 to 2020-21 v. M/s. Metal Impex, The ACIT, The Lattice, 4th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [PAN: AAMFM 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishnan, FCA Shr…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 802/CHNY/2024[2017-18]Status: DisposedITAT Chennai30 Sept 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.799 to 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 to 2020-21 v. M/s. Metal Impex, The ACIT, The Lattice, 4th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [PAN: AAMFM 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishnan, FCA Shr…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 801/CHNY/2024[2016-17]Status: DisposedITAT Chennai30 Sept 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.799 to 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 to 2020-21 v. M/s. Metal Impex, The ACIT, The Lattice, 4th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [PAN: AAMFM 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishnan, FCA Shr…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 800/CHNY/2024[2014-15]Status: DisposedITAT Chennai30 Sept 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.799 to 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 to 2020-21 v. M/s. Metal Impex, The ACIT, The Lattice, 4th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [PAN: AAMFM 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishnan, FCA Shr…

M/S Metal Impex, Chennai vs. ACIT, Central Circle-1(1), Chennai

In the result, all the appeals in ITA Nos

ITA 799/CHNY/2024[2013-14]Status: DisposedITAT Chennai30 Sept 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.799 To 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 To 2020-21 V. M/S. Metal Impex, The Acit, The Lattice, 4Th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [Pan: Aamfm 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri B. Ramakrishnan, FCAFor Respondent: Shri V. Nandakumar, CIT
Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 153CSection 153C(2)Section 68

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी अिमताभ शु"ा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.799 to 805/Chny/2024 िनधा"रण वष"/Assessment Years: 2013-14, 2014-15, 2016-17 to 2020-21 v. M/s. Metal Impex, The ACIT, The Lattice, 4th Floor, Central Circle-1(1), No.20 Waddles Road, Chennai. Kilpauk, Chennai-600 010. [PAN: AAMFM 4856 G] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Shri B. Ramakrishnan, FCA Shr…

Ashok Bablani, Mumbai vs. Income Tax Office (Int Tax)-1(2)(1), Mumbai

In the result, appeal of the assessee is allowed on merits

ITA 3281/MUM/2023[2011-12]Status: DisposedITAT Mumbai16 Jul 2024AY 2011-12

Bench: SHRI AMIT SHUKLA (Judicial Member)

Section 133(6)Section 143(3)Section 147Section 148Section 194JSection 9(1)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Shri Ashok Bablani Vs. ITO(IT)-1(2)(1) 301, Vastubh CHS R.No.411, Air India Dattapada Cross Road Building, Nariman No.1, Near Hanuman Point, Mumbai-400 021 Temple, Borivali East Mumbai- 400 066 PAN/GIR No.ALOPB5097R (Appellant) .. (Respondent) Assessee by Shri Nishit Gandhi Revenue by Shri R.R. Makwana Date of Hearing 10/04/2024 Date of Pronouncement 16/04/2024 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 28…

Springer Nature Customer Service Center Gmbh, Germany vs. ACIT Circle 3(1)(2) Intl Tax New Delhi, Intl Tax New Delhi

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

ITA 3307/DEL/2023[2021-22]Status: DisposedITAT Delhi05 Jul 2024AY 2021-22

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Himanshu Sinha, Adv. &For Respondent: Sh. Vijay B. Vasanta, CIT-DR
Section 143(3)Section 234ASection 234BSection 270A

…t. 11. In support of his submission as to what would constitute managerial, technical or consultancy service, Mr. Bhatia relied upon the following judgments/orders, in addition to those referred to above: i) GVK Industries Ltd. v. Income Tax Officer, [2015] 371 ITR 453 (SC) ii) In re: Wallace Pharmaceuticals P. Ltd., [2005] 278 ITR 97 (AAR) ITA No.306/2023 Page 7 of 17 ITA Nos. 2420 & 3307/Del/2023 7 Springer Nature Customer Service Center iii) Device Driven (India) (P.) Ltd. v. CIT, [2021] 126 taxmann.com 25 (Kerala) 12. Mr Himanshu Sinha, on the other hand, while resisting the admission of the appeal, adve…

Springer Nature Customer Service Center Gmbh, Germany vs. ACIT-3(1)(2) Int. Taxation, Delhi

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

ITA 2420/DEL/2023[2020-21]Status: DisposedITAT Delhi05 Jul 2024AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Himanshu Sinha, Adv. &For Respondent: Sh. Vijay B. Vasanta, CIT-DR
Section 143(3)Section 234ASection 234BSection 270A

…t. 11. In support of his submission as to what would constitute managerial, technical or consultancy service, Mr. Bhatia relied upon the following judgments/orders, in addition to those referred to above: i) GVK Industries Ltd. v. Income Tax Officer, [2015] 371 ITR 453 (SC) ii) In re: Wallace Pharmaceuticals P. Ltd., [2005] 278 ITR 97 (AAR) ITA No.306/2023 Page 7 of 17 ITA Nos. 2420 & 3307/Del/2023 7 Springer Nature Customer Service Center iii) Device Driven (India) (P.) Ltd. v. CIT, [2021] 126 taxmann.com 25 (Kerala) 12. Mr Himanshu Sinha, on the other hand, while resisting the admission of the appeal, adve…