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

DCIT-CC-4(2), Mumbai vs. Hilton Infrastructure, Mumbai

ITA 3532/MUM/2023[2013-14]Status: DisposedITAT Mumbai07 Jun 2024AY 2013-14

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3450/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3449/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri Mani Jain, FCAFor Respondent: Smt Sanyogita Nag
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अ…

Hilton Infrastructure, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3456/MUM/2023[2013-14]Status: DisposedITAT Mumbai07 Jun 2024AY 2013-14

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3450/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3449/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri Mani Jain, FCAFor Respondent: Smt Sanyogita Nag
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अ…

Hilton Infrastructure, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3453/MUM/2023[2016-17]Status: DisposedITAT Mumbai07 Jun 2024AY 2016-17

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3450/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3449/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri Mani Jain, FCAFor Respondent: Smt Sanyogita Nag
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अ…

Hilton Infrastructure, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3451/MUM/2023[2019-20]Status: DisposedITAT Mumbai07 Jun 2024AY 2019-20

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3450/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3449/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri Mani Jain, FCAFor Respondent: Smt Sanyogita Nag
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अ…

Hilton Infrastructure, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3450/MUM/2023[2020-21]Status: DisposedITAT Mumbai07 Jun 2024AY 2020-21

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3450/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3449/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri Mani Jain, FCAFor Respondent: Smt Sanyogita Nag
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अ…

Hilton Infrastrucutre, Mumbai vs. DCIT CC-4(2), Mumbai

ITA 3449/MUM/2023[2021-22]Status: DisposedITAT Mumbai07 Jun 2024AY 2021-22

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अपील सं/ I.T. A. No. 3450/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2020-21) & आयकर अपील सं/ I.T. A. No. 3449/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2021-22)

For Appellant: Shri Mani Jain, FCAFor Respondent: Smt Sanyogita Nag
Section 132Section 143(2)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI BR BASKARAN, AM AND SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T. A. No. 3456/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) & आयकर अपील सं/ I.T. A. No. 3455/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2014-15) & आयकर अपील सं/ I.T. A. No. 3454/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2015-16) & आयकर अपील सं/ I.T. A. No. 3453/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T. A. No. 3452/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2017-18) & आयकर अपील सं/ I.T. A. No. 3451/Mum/2023 (ननधधारण वर्ा / Assessment Year: 2019-20) & आयकर अ…

Shell International B.V., Ahmedabad vs. The ACIT, Intl. Taxn.-1, Ahmedabad

ITA 110/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

Shell International B.V., Mumbai vs. The ACIT, Int.Taxa.-2, Ahmedabad

ITA 563/AHD/2020[2017-18]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

Shell International B.V., Mumbai vs. The ACIT, Intl. Taxn.-2, Ahmedabad

ITA 1658/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. Shell International B.V., Mumbai vs. The ACIT, Intl. Taxn.-2, Ahmedabad

ITA 1657/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

Shell International B.V., Mumbai vs. The ACIT, Intl. Taxn.-1, Ahmedabad

ITA 2389/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

Shell International B.V., Mumbai vs. The ACIT, Intl. Taxn.-1, Ahmedabad

ITA 2388/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. Shell International B.V., Mumbai vs. The Dy. CIT, Intl. Taxn.-1, Ahmedabad

ITA 2789/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. Shell International B.V., Mumbai vs. The Dy. CIT, Intl. Taxn.-1, Ahmedabad

ITA 2788/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2009-10

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. Shell International B.V., Mumbai vs. The Dy. CIT, Intl. Taxn.-1, Ahmedabad

ITA 176/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. Shell International B.V., Mumbai vs. The Dy. CIT, Intl. Taxn.-1, Ahmedabad

ITA 175/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

Superb Mind Holding Ltd., New Delhi vs. ACIT Circle Int Tax 3(1)(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 1568/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Mar 2024AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.1568/Del/2022 िनधा"रणवष"/Assessment Year: 2018-19

Section 112Section 143(3)Section 144C(5)

…ain types of income that are deemed to accrue or arise in India in certain circumstances. These two sections embody the source rules of income taxation for non-residents in India. The source rule was further explained by the Apex Court in GVK Industries case (332 ITR 130) where in the Apex Court has held that the income of the recipient to be charged in the country where the source of payment is located, to clarify, where the payer is located. 12.2 For the sake of clarity, it may be mentioned here that in view of Explanation 4 and Explanation 5 to section 9(1)(i) of the Act, capital gain arising through or from t…

Deputy Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Algonomy Software Private Limited (Formerly Known As Manthan Software Services Pvt Ltd), Bangalore

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 946/BANG/2023[2015-16]Status: DisposedITAT Bangalore19 Jan 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 943 to 946/Bang/2023 Assessment Years : 2012-13 to 2015-16 M/s. Algonomy Software Pvt. Ltd. (formerly known as The Deputy Manthan Software Commissioner of Services Pvt. Ltd.), Income Tax, No. 40/4, First Floor, Circle – 1(1)(1), Lavelle Road, Vs. Bangalore. Bangalore. Karnataka – 560 001 PAN: AADCM7750M APPELLANT RESPONDENT & C.O. Nos. 14 to 17/Bang/2023 (in ITA Nos. 943 to 946/Bang/2023) (By Assessee) : Shri Narendra Kumar Jain, Assessee by Advocate Revenue…

Deputy Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Algonomy Software Private Limited (Formerly Known As Manthan Software Services Pvt Ltd), Bangalore

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 945/BANG/2023[2014-15]Status: DisposedITAT Bangalore19 Jan 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 943 to 946/Bang/2023 Assessment Years : 2012-13 to 2015-16 M/s. Algonomy Software Pvt. Ltd. (formerly known as The Deputy Manthan Software Commissioner of Services Pvt. Ltd.), Income Tax, No. 40/4, First Floor, Circle – 1(1)(1), Lavelle Road, Vs. Bangalore. Bangalore. Karnataka – 560 001 PAN: AADCM7750M APPELLANT RESPONDENT & C.O. Nos. 14 to 17/Bang/2023 (in ITA Nos. 943 to 946/Bang/2023) (By Assessee) : Shri Narendra Kumar Jain, Assessee by Advocate Revenue…

Deputy Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Algonomy Software Private Limited (Formerly Known As Manthan Software Services Pvt Ltd), Bangalore

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 944/BANG/2023[2013-14]Status: DisposedITAT Bangalore19 Jan 2024AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 943 to 946/Bang/2023 Assessment Years : 2012-13 to 2015-16 M/s. Algonomy Software Pvt. Ltd. (formerly known as The Deputy Manthan Software Commissioner of Services Pvt. Ltd.), Income Tax, No. 40/4, First Floor, Circle – 1(1)(1), Lavelle Road, Vs. Bangalore. Bangalore. Karnataka – 560 001 PAN: AADCM7750M APPELLANT RESPONDENT & C.O. Nos. 14 to 17/Bang/2023 (in ITA Nos. 943 to 946/Bang/2023) (By Assessee) : Shri Narendra Kumar Jain, Assessee by Advocate Revenue…