Hero MotorCorp Ltd. v. Addl.CIT

36 Taxmann.com 103Reported decision2013#20609 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2023.

Issues it is cited on

use of equipmentsection 195(2)royalty incomewithholding taxsection 9(1)(vi)tax treatysection 195section 9(1)liable to taxsection 40(a)(ia)section 19section 10

Judgments citing Hero MotorCorp Ltd. v. Addl.CIT

M/S. Indian Oil Corporation Ltd, Mumbai vs. The DDIT (It) - 3(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 989/MUM/2008[2006-07]Status: DisposedITAT Mumbai19 Dec 2023AY 2006-07

Bench: Shri Vikas Awasthy& Shri Gagan Goyalआअसं.987/मुं/2008से आअसं .989/मुं/2008

For Appellant: Shri Ketan Ved &For Respondent: Shri Anil Sant
Section 195(2)Section 195A

…आयकर अपीलीय अिधकरण मुंबई पीठ “आई”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं "ी गगन गोयल, लेखाकार सद"के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI GAGAN GOYAL ACCOUNTANT MEMBER आअसं.987/मुं/2008से आअसं .989/मुं/2008 ITA NO.987/MUM/2008 TO ITA No.989/MUM/2008 M/s. Indian Oil Corporation Ltd. Indian Oil Bhavan, G-9, Ali Yavar Marg, Bandra (East), Mumbai 400 051. ...... अपीलाथ"/Appellant PAN: AAACI-1681-G बनाम Vs. Deputy Director of Income Tax (IT) 3(1), Mumbai. ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant by :Shri Ketan Ved & Shri Abdulkadir Jaw…

M/S. Indian Oil Corporation Ltd, Mumbai vs. The DDIT (It) - 3(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 988/MUM/2008[2005-06]Status: DisposedITAT Mumbai19 Dec 2023AY 2005-06

Bench: Shri Vikas Awasthy& Shri Gagan Goyalआअसं.987/मुं/2008से आअसं .989/मुं/2008

For Appellant: Shri Ketan Ved &For Respondent: Shri Anil Sant
Section 195(2)Section 195A

…आयकर अपीलीय अिधकरण मुंबई पीठ “आई”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं "ी गगन गोयल, लेखाकार सद"के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI GAGAN GOYAL ACCOUNTANT MEMBER आअसं.987/मुं/2008से आअसं .989/मुं/2008 ITA NO.987/MUM/2008 TO ITA No.989/MUM/2008 M/s. Indian Oil Corporation Ltd. Indian Oil Bhavan, G-9, Ali Yavar Marg, Bandra (East), Mumbai 400 051. ...... अपीलाथ"/Appellant PAN: AAACI-1681-G बनाम Vs. Deputy Director of Income Tax (IT) 3(1), Mumbai. ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant by :Shri Ketan Ved & Shri Abdulkadir Jaw…

M/S. Indian Oil Corporation Ltd, Mumbai vs. The DDIT (It) - 3(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 987/MUM/2008[]Status: DisposedITAT Mumbai19 Dec 2023

Bench: Shri Vikas Awasthy& Shri Gagan Goyalआअसं.987/मुं/2008से आअसं .989/मुं/2008

For Appellant: Shri Ketan Ved &For Respondent: Shri Anil Sant
Section 195(2)Section 195A

…आयकर अपीलीय अिधकरण मुंबई पीठ “आई”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं "ी गगन गोयल, लेखाकार सद"के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI GAGAN GOYAL ACCOUNTANT MEMBER आअसं.987/मुं/2008से आअसं .989/मुं/2008 ITA NO.987/MUM/2008 TO ITA No.989/MUM/2008 M/s. Indian Oil Corporation Ltd. Indian Oil Bhavan, G-9, Ali Yavar Marg, Bandra (East), Mumbai 400 051. ...... अपीलाथ"/Appellant PAN: AAACI-1681-G बनाम Vs. Deputy Director of Income Tax (IT) 3(1), Mumbai. ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant by :Shri Ketan Ved & Shri Abdulkadir Jaw…

K S Commodities Pvt. Ltd., New Delhi vs. ACIT, Circle- 14(1), New Delhi

In the result the Appeal of the Assessee is partly allowed

ITA 375/DEL/2018[2013-14]Status: DisposedITAT Delhi24 Mar 2022AY 2013-14

Bench: Shri Am Alankamony & Sh. Yogesh Kumar U.S.

Section 143(2)Section 143(3)Section 234B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI AM ALANKAMONY, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 375/DEL/2018 (A.Y 2013-14) K S Commodities Pvt. Ltd. Vs ACIT 719, Indra Prakash Building, 21, Circle-14(1) Barakhamba Road, New Delhi New Delhi PAN No. AABCK2584P (APPELLANT) (RESPONDENT) Appellant by Sh. Gaurav Jain, Adv Respondent by Ms. Princy Singhla, Sr. DR Date of Hearing 10.03.2022 Date of Pronouncement 24.03.2022 ORDER PER YOGESH KUMAR U.S., JM The present appeal is filed by the assessee against the order dated 23/11/2017 passed by…

Hero MotorCorp Ltd. v. Addl.CIT (36 Taxmann.com 103) — Cited in 4 Judgments | BharatTax