H.J. Heinz Company v. ADIT

108 Taxmann.com 473Reported decision2019#6492 most cited

What is H.J. Heinz Company v. ADIT authority for?

When an Assessing Officer seeks details of emails to determine the nature of services rendered, and these emails are not supplied by the assessee, the Assessing Officer cannot determine the nature of services and the matter may be remitted back.

17

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

H.J. Heinz Company · 108 Taxmann.com 473 · emails not supplied · nature of services · matter remitted · Assessing Officer · dependent agent pe · make available condition · agency pe

Sections most often in play

Section 1961Section 143(3)Section 234BSection 144C(13)Section 270ASection 115ASection 12(3)Section 12(4)(a)

Issues it is cited on

make available conditionsection 158b(b)dependent agent pesection 153b(1)make available clauseagency pefees for included servicessection 158bdsection 144basection 9(1)(vii)section 158bcsection 9(1)

Judgments citing H.J. Heinz Company v. ADIT

Kyocera Document Solutions Asia Limited (Formerly Known As Kyocera Mita Asia Limited), Hongkong vs. Assistant Commissioner of Income Tax, Circle Intt Tax 2(1)(2), Delhi

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

ITA 1664/DEL/2025[2022-23]Status: DisposedITAT Delhi13 Jan 2026AY 2022-23

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Nethrapal, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 380/DEL/2023 [A.Y 2020-21] ITA No. 3546/DEL/2023 [A.Y 2021-22] ITA No. 1664/DEL/2025 [A.Y 2022-23] Kyocera Document Solutions Asia Ltd Vs. The A.C.I.T 13F, Mita Centre, 552-566, Circle Castle Peak Road, Tsuenwan International Taxation New Territories, Hong Kong … Vatika First India Place, 1st Floor, Block A, M.G. Road, Gurgaon, Haryana PAN – AAECK 3384 J (Applicant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Adv Shri Aditya Vohra, Adv Ms. Aa…

Kyocera Document Solutions Asia Limited, Hong Kong vs. ACIT Circle Int Tax 2(1)(2), New Delhi

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

ITA 380/DEL/2023[2020-21]Status: DisposedITAT Delhi13 Jan 2026AY 2020-21

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Nethrapal, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 380/DEL/2023 [A.Y 2020-21] ITA No. 3546/DEL/2023 [A.Y 2021-22] ITA No. 1664/DEL/2025 [A.Y 2022-23] Kyocera Document Solutions Asia Ltd Vs. The A.C.I.T 13F, Mita Centre, 552-566, Circle Castle Peak Road, Tsuenwan International Taxation New Territories, Hong Kong … Vatika First India Place, 1st Floor, Block A, M.G. Road, Gurgaon, Haryana PAN – AAECK 3384 J (Applicant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Adv Shri Aditya Vohra, Adv Ms. Aa…

Kyocera Document Solutions Asia Ltd., (Formerly Known As Kyocera Mita Asia Limited), Hong Kong vs. ACIT, Circle International Tax 2(1)(2), Delhi

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

ITA 3546/DEL/2023[2021-22]Status: DisposedITAT Delhi13 Jan 2026AY 2021-22

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Nethrapal, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 380/DEL/2023 [A.Y 2020-21] ITA No. 3546/DEL/2023 [A.Y 2021-22] ITA No. 1664/DEL/2025 [A.Y 2022-23] Kyocera Document Solutions Asia Ltd Vs. The A.C.I.T 13F, Mita Centre, 552-566, Circle Castle Peak Road, Tsuenwan International Taxation New Territories, Hong Kong … Vatika First India Place, 1st Floor, Block A, M.G. Road, Gurgaon, Haryana PAN – AAECK 3384 J (Applicant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Adv Shri Aditya Vohra, Adv Ms. Aa…

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. Ab Alcobev Private Limited, Delhi

In the result, appeals of Revenue are dismissed, Cross

ITA 360/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh01 Sept 2025AY 2020-21

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.356, 357, 358 & 360/Chd/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The Dcit, Central Circle-2, Ludhiana. Vs Ab Alcobev Pvt. Ltd., 154, 1St Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./Pan No: Aalca0327J प्रत्यर्थी/Respondent & C.O. Nos.17 To 20/Chd/2025 In

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.356, 357, 358 & 360/CHD/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The DCIT, Central Circle-2, Ludhiana. Vs AB Alcobev Pvt. Ltd., 154, 1st Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./PAN NO: AALCA0327J प्रत्यर्थी/Respondent & C.O. Nos.17 to 20/CHD/2025 in ITA Nos.356,357,358 & 360 /CHD/2025 निर्धारण वर्ष / 2016-17, 201…

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Ab Alcobev Private Limited, Delhi

In the result, appeals of Revenue are dismissed, Cross

ITA 358/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh01 Sept 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.356, 357, 358 & 360/Chd/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The Dcit, Central Circle-2, Ludhiana. Vs Ab Alcobev Pvt. Ltd., 154, 1St Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./Pan No: Aalca0327J प्रत्यर्थी/Respondent & C.O. Nos.17 To 20/Chd/2025 In

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.356, 357, 358 & 360/CHD/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The DCIT, Central Circle-2, Ludhiana. Vs AB Alcobev Pvt. Ltd., 154, 1st Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./PAN NO: AALCA0327J प्रत्यर्थी/Respondent & C.O. Nos.17 to 20/CHD/2025 in ITA Nos.356,357,358 & 360 /CHD/2025 निर्धारण वर्ष / 2016-17, 201…

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. Ab Alcobev Private Limited, Delhi

In the result, appeals of Revenue are dismissed, Cross

ITA 357/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh01 Sept 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.356, 357, 358 & 360/Chd/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The Dcit, Central Circle-2, Ludhiana. Vs Ab Alcobev Pvt. Ltd., 154, 1St Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./Pan No: Aalca0327J प्रत्यर्थी/Respondent & C.O. Nos.17 To 20/Chd/2025 In

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.356, 357, 358 & 360/CHD/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The DCIT, Central Circle-2, Ludhiana. Vs AB Alcobev Pvt. Ltd., 154, 1st Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./PAN NO: AALCA0327J प्रत्यर्थी/Respondent & C.O. Nos.17 to 20/CHD/2025 in ITA Nos.356,357,358 & 360 /CHD/2025 निर्धारण वर्ष / 2016-17, 201…

Deputy Commissioner of Income Tax Central Circle-2 Ludhiana, Ludhiana vs. Ab Alcobev Private Limited, Delhi

In the result, appeals of Revenue are dismissed, Cross

ITA 356/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh01 Sept 2025AY 2016-17

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.356, 357, 358 & 360/Chd/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The Dcit, Central Circle-2, Ludhiana. Vs Ab Alcobev Pvt. Ltd., 154, 1St Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant प्रत्यर्थी/Respondent स्थायी लेखा सं./Pan No: Aalca0327J & C.O. Nos.17 To 20/Chd/2025 In

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

…आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ, चण्डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘A’ CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA Nos.356, 357, 358 & 360/CHD/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The DCIT, Central Circle-2, Ludhiana. Vs AB Alcobev Pvt. Ltd., 154, 1st Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant प्रत्यर्थी/Respondent स्थायी लेखा सं./PAN NO: AALCA0327J & C.O. Nos.17 to 20/CHD/2025 in ITA Nos.356,357,358 & 360 /CHD/2025 निर्धारण वर्ष / 2016-17, 201…

Keller Asiapacific Limited, Singapore vs. The Assistant Commissioner of Income Tax, Circle International Taxation

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

ITA 3540/DEL/2023[2021-22]Status: DisposedITAT Delhi26 Aug 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.3540/दिल्ली/2023 (नि.व. 2021-22)

For Appellant: Shri Ashik Shah, CAFor Respondent: Ms. Anjula Jain, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण दिल्ली पीठ "डी", दिल्ली श्री विकास अवस्थी, न्यायिक सदस्य एवं श्री नवीन चंद्र, लेखाकार सदस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.3540/दिल्ली/2023 (नि.व. 2021-22) ITA No.3540/DEL/2023 (A.Y.2021-22) Keller Asia Pacific Ltd., 18 Boon Lay Way, No. 4, Tradehub 21, Singapore, 609966 PAN: AAGCK5505R .... अपीलार्थी/Appellant बनाम Vs. Assistant Commissioner of Income-Tax, Circle International Taxation-2(1)(2) Civic Centre, New Delhi 110002 प्रतिवादी/Respondent अपीलार्थी द्वारा / Appel…

Bain and Company, Usa vs. DCIT, Gurgoan

In the result, appeal of assessee in ITA Nos

ITA 3056/DEL/2023[2021-22]Status: DisposedITAT Delhi22 Aug 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Ms. Ekta Jain, CIT- DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1677/DEL/2023 [A.Y 2020-21] ITA No. 3056/DEL/2023 [A.Y 2021-22] Bain and Company Vs. The Dy. C.I.T, 131, Dartmouth Street Boston Circle Massachusetts, USA International Taxation --- Gurgaon, Haryana 5th Floor, Building No. 8A DLF Cyber City DLF City, Phase-II Gurgaon, Haryana PAN : AACCB 8671 R (Assessee) (Respondent) Assessee By : Shri Himanshu Sinha, Adv. Shri Prashant Meharchandani & Shri Jainender Kataria, Advs. Department By : Ms. Ekta Ja…

Bain & Company, Inc., Usa vs. DCIT Intl. Taxation Circle, New Delhi

In the result, appeal of assessee in ITA Nos

ITA 1677/DEL/2023[2020-21]Status: DisposedITAT Delhi22 Aug 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Naveen Chandra

For Appellant: Shri Himanshu Sinha, AdvFor Respondent: Ms. Ekta Jain, CIT- DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1677/DEL/2023 [A.Y 2020-21] ITA No. 3056/DEL/2023 [A.Y 2021-22] Bain and Company Vs. The Dy. C.I.T, 131, Dartmouth Street Boston Circle Massachusetts, USA International Taxation --- Gurgaon, Haryana 5th Floor, Building No. 8A DLF Cyber City DLF City, Phase-II Gurgaon, Haryana PAN : AACCB 8671 R (Assessee) (Respondent) Assessee By : Shri Himanshu Sinha, Adv. Shri Prashant Meharchandani & Shri Jainender Kataria, Advs. Department By : Ms. Ekta Ja…

M/S. Ceva Freight Llc, New Delhi vs. DDIT, New Delhi

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

ITA 1264/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Jul 2025AY 2010-11

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(2)Section 143(3)Section 234B

…ITA No. 1264/DEL/2014 [A.Y. 2010-11] CEVA Freight LLC Vs. The Dy. D.I.T IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1264/DEL/2014 [A.Y. 2010-11] CEVA Freight LLC Vs. The Dy. D.I.T 15350, Vickery Drive Circle – 1(1) Houston, Texas 77032 USA International Taxation ***** New Delhi KPMG, DLF Building No. 10 8th Floor, Tower B, DLF Cyber City Phase – 2, Gurgaon. PAN – AAHCM 2797 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Adv Shri Anil Chachra, Adv Department By : Shri Vizay B. Va…

Subodh Gupta, Delhi vs. ACIT, New Delhi

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

ITA 1264/DEL/2017[2009-10]Status: DisposedITAT Delhi31 Jan 2025AY 2009-10

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(2)Section 143(3)Section 234B

…ITA No. 1264/DEL/2014 [A.Y. 2010-11] CEVA Freight LLC Vs. The Dy. D.I.T IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1264/DEL/2014 [A.Y. 2010-11] CEVA Freight LLC Vs. The Dy. D.I.T 15350, Vickery Drive Circle – 1(1) Houston, Texas 77032 USA International Taxation ***** New Delhi KPMG, DLF Building No. 10 8th Floor, Tower B, DLF Cyber City Phase – 2, Gurgaon. PAN – AAHCM 2797 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Adv Shri Anil Chachra, Adv Department By : Shri Vizay B. Va…

Invesco Uk Limited, Uk vs. ACIT, Circle Int.Tax. 2(1)(1), New Delhi

The appeals of the assessee are allowed

ITA 785/DEL/2023[2020-21]Status: DisposedITAT Delhi23 Jul 2024AY 2020-21

Bench: Sh. G.S. Pannu & Sh. Anubhav Sharma

Section 143(3)Section 144C(5)Section 270ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. G.S. PANNU, VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.784 & 785/Del/2023 Assessment Year: 2020-21 Invesco Holding Company Vs. ACIT (US) Inc. C/o Invesco (India Circle Intl. Tax. 2 (1)(1) Private Limited), 15, Floor, New Delhi Block-6, North Tower, Divyasree Orion SEZ Raidurgam, Serilingampally Hyderabad, Hyderabad Telangana, 500032 PAN No.AAECI9027N (APPELLANT) (RESPONDENT) Appellant by Sh. Deepak Chopra, Advocate Sh. Ankul Goyal, Advocate Sh. Adwitya Grover, Advocate Respondent by Sh. Vizay B. Vasanta, CIT DR Date o…

Invesco Holding Company (Us) Inc., Usa vs. ACIT, Circle Int. Tax. 2(1)(1), New Delhi

The appeals of the assessee are allowed

ITA 784/DEL/2023[2020-21]Status: DisposedITAT Delhi23 Jul 2024AY 2020-21

Bench: Sh. G.S. Pannu & Sh. Anubhav Sharma

Section 143(3)Section 144C(5)Section 270ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. G.S. PANNU, VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.784 & 785/Del/2023 Assessment Year: 2020-21 Invesco Holding Company Vs. ACIT (US) Inc. C/o Invesco (India Circle Intl. Tax. 2 (1)(1) Private Limited), 15, Floor, New Delhi Block-6, North Tower, Divyasree Orion SEZ Raidurgam, Serilingampally Hyderabad, Hyderabad Telangana, 500032 PAN No.AAECI9027N (APPELLANT) (RESPONDENT) Appellant by Sh. Deepak Chopra, Advocate Sh. Ankul Goyal, Advocate Sh. Adwitya Grover, Advocate Respondent by Sh. Vizay B. Vasanta, CIT DR Date o…

Bain & Company, Inc., Usa vs. DCIT, Int.Taxation, Gurgaon

In the result, the appeal is allowed

ITA 1620/DEL/2022[2019-20]Status: DisposedITAT Delhi12 Oct 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2019-20

Section 143(3)Section 144C(13)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2019-20 Bain & Company Inc., Vs. DCIT, C/o- Bain & Company India International Taxation, Pvt. Ltd., 20th Floor, Building Gurgaon No. 10, Tower C, DLF Cyber City, Phase-II, Gurgaon PAN :AAECB9564H (Appellant) (Respondent) Assessee by Sh. Himanshu Sinha, Advocate Department by Sh. Vizay B. Vasanta, CIT(DR) Date of hearing 03.10.2023 Date of pronouncement 12.10.2023 ORDER The present appeal has been filed by the assessee challenging the final assess…

N.M. Rothschild & Sons Limited, London vs. DCIT, Circle Int. Taxation 2(2)(2), New Delhi

In the result, appeals are allowed

ITA 517/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Jun 2023AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2018-19

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, VICE PRESIDENT Assessment Year: 2018-19 N.M. Rothchild & Sons Ltd., Vs. DCIT, New Court, St. Swithin’s Lane, International Taxation, United Kingdom, 999999 Circle-2(2)(2), New Delhi PAN :AAGCN2900F (Appellant) (Respondent) With Assessment Year: 2019-20 N.M. Rothchild & Sons Ltd., Vs. DCIT, C/o- Walker Chandiok & Co. International Taxation, LLP, 2nd Floor, Plot No. 19A, Circle-2(2)(2), Sector-16A, Noida New Delhi PAN :AAGCN2900F (Appellant) (Respondent) Appellant by Sh. Ajay Vohra,…

N M Rothchild & Sons Ltd, Noida vs. DCIT, International Taxation, Circle-2(2)(2), New Delhi

In the result, appeals are allowed

ITA 1382/DEL/2022[2019-20]Status: DisposedITAT Delhi30 Jun 2023AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2018-19

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, VICE PRESIDENT Assessment Year: 2018-19 N.M. Rothchild & Sons Ltd., Vs. DCIT, New Court, St. Swithin’s Lane, International Taxation, United Kingdom, 999999 Circle-2(2)(2), New Delhi PAN :AAGCN2900F (Appellant) (Respondent) With Assessment Year: 2019-20 N.M. Rothchild & Sons Ltd., Vs. DCIT, C/o- Walker Chandiok & Co. International Taxation, LLP, 2nd Floor, Plot No. 19A, Circle-2(2)(2), Sector-16A, Noida New Delhi PAN :AAGCN2900F (Appellant) (Respondent) Appellant by Sh. Ajay Vohra,…

H.J. Heinz Company v. ADIT (108 Taxmann.com 473) — Cited in 17 Judgments | BharatTax