Honda Motors Co. Ltd. v. ADIT in Civil Appeal Nos.2833 to 2840 of

92 Taxmann.com 353Supreme Court of India2018#8198 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2026.

Sections most often in play

Section 10Section 143(3)Section 144C(13)Section 144C(5)Section 147Section 153Section 234ASection 234B

Issues it is cited on

agency pesection 9(1)(i)business connectionpermanent establishmentsection 9(1)tax treatyassociated enterpriseassociated enterprisessection 92casection 92cinternational transactionsection 92

Judgments citing Honda Motors Co. Ltd. v. ADIT in Civil Appeal Nos.2833 to 2840 of

THE UK TRADE DESK LTD,MUMBAI vs. ACIT (INT.TAX)-4(3)(1), MUMBAI

In the result, various sub grounds of ground no

ITA 2038/MUM/2025[2022-23]Status: DisposedITAT Mumbai07 Jan 2026AY 2022-23

Bench: Shri Pawan Singh & Shri Girish Agrawal(Physical Hearing) The Uk Trade Desk Ltd. Acit (International Taxation-4(3)(1), 10Th Floor, 1 Bartholomew Close, Vs Mumbai, 6Th Floor, Kautilya Bhavan, Bkc, London, United Kingdom. [Pan No. Aahct6320Q] Bandra East, Mumbai – 400051. Appellant / Assessee Respondent / Revenue

Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 254(1)Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER (Physical hearing) The UK Trade Desk Ltd. ACIT (International Taxation-4(3)(1), 10th Floor, 1 Bartholomew Close, Vs Mumbai, 6th Floor, Kautilya Bhavan, BKC, London, United Kingdom. [PAN No. AAHCT6320Q] Bandra East, Mumbai – 400051. Appellant / Assessee Respondent / Revenue Assessee by Shri Sriram Seshadri & Ms. Amulya K. Revenue by Shri Krishna Kumar, Sr. DR Date of institution of appeal 26.03.2025 Date of hearing 16.10.2025 Date of pronouncement 07.01.2026 Order under sectio…

FEDEX EXPRESS INTERNATIONAL B.V.,MUMBAI vs. ACIT( INTERNATIONAL TAXATION)-2(3)(1), MUMBAI

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

ITA 2464/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 Jul 2023AY 2018-19
Section 143(3)Section 244ASection 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2463/Mum/2022 & 2464/Mum/2022 (Assessment Year :2018-19 & 2019-20) M/s. Fedex Express Vs. Assistant Commissioner of International B.V. Income Tax (International 111, FedEx Express Taxation)-2(3)(1) International Centre Mumbai Taurusavenue Hoofddorp Amsterdam Netherlands PAN/GIR No.AADCF2700Q (Appellant) .. (Respondent) Assessee by Shri Sriram Seshadri / Shri Mehul Jain & Ms.Amulya Revenue by Shri Soumendu Kumar Dash Date of Hearing 27/06/2023 Date of Pronouncement…

FEDEX EXPRESS INTERNATIONAL B.V.,MUMBAI vs. ACIT( INTERNATIONAL TAXATION)-2(3)(1), MUMBAI

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

ITA 2463/MUM/2022[2019-20]Status: DisposedITAT Mumbai31 Jul 2023AY 2019-20
Section 143(3)Section 244ASection 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2463/Mum/2022 & 2464/Mum/2022 (Assessment Year :2018-19 & 2019-20) M/s. Fedex Express Vs. Assistant Commissioner of International B.V. Income Tax (International 111, FedEx Express Taxation)-2(3)(1) International Centre Mumbai Taurusavenue Hoofddorp Amsterdam Netherlands PAN/GIR No.AADCF2700Q (Appellant) .. (Respondent) Assessee by Shri Sriram Seshadri / Shri Mehul Jain & Ms.Amulya Revenue by Shri Soumendu Kumar Dash Date of Hearing 27/06/2023 Date of Pronouncement…

DCIT CIRCLE-1(2)(2) (INTERNATIONAL TAXATION), NEW DELHI vs. ESPN STAR SPORTS MAURITIUS S.N.C. ET COMPAGNIE, MAURITIUS

In the result, assessee’s appeal is allowed, whereas,

ITA 3089/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Nov 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2014-15 Espn Star Sports Mauritius Vs. Acit, S.N.C. Et Compagnie (Now Circle-1(2)(2), Known As Ess Advertising (International Taxation), (Mauritius) S.N.C. Et New Delhi Compagnie, 5Th Floor, Ebene Esplanade, 24 Cyber City, Ebene, Mauritius Pan :Aabfe6801E (Appellant) (Respondent) & Assessment Year: 2014-15

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2014-15 ESPN Star Sports Mauritius Vs. ACIT, S.N.C. et Compagnie (now Circle-1(2)(2), known as ESS Advertising (International Taxation), (Mauritius) S.N.C. et New Delhi Compagnie, 5th Floor, Ebene Esplanade, 24 Cyber City, Ebene, Mauritius PAN :AABFE6801E (Appellant) (Respondent) And Assessment Year: 2014-15 DCIT, Vs. ESPN Star Sports Mauritius Circle-1(2)(2), S.N.C. et Compagnie (now (International Taxation), known as ESS Advertising New Delhi (Mauri…

ESPN STAR SPORTS MAURITIUS S.N.C. ET COMPAGNIE,MAURITIUS vs. ACIT CIRCLE-1(2)(2) (INTERNATIONAL TAXATION), NEW DELHI

In the result, assessee’s appeal is allowed, whereas,

ITA 3016/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Nov 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2014-15 Espn Star Sports Mauritius Vs. Acit, S.N.C. Et Compagnie (Now Circle-1(2)(2), Known As Ess Advertising (International Taxation), (Mauritius) S.N.C. Et New Delhi Compagnie, 5Th Floor, Ebene Esplanade, 24 Cyber City, Ebene, Mauritius Pan :Aabfe6801E (Appellant) (Respondent) & Assessment Year: 2014-15

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2014-15 ESPN Star Sports Mauritius Vs. ACIT, S.N.C. et Compagnie (now Circle-1(2)(2), known as ESS Advertising (International Taxation), (Mauritius) S.N.C. et New Delhi Compagnie, 5th Floor, Ebene Esplanade, 24 Cyber City, Ebene, Mauritius PAN :AABFE6801E (Appellant) (Respondent) And Assessment Year: 2014-15 DCIT, Vs. ESPN Star Sports Mauritius Circle-1(2)(2), S.N.C. et Compagnie (now (International Taxation), known as ESS Advertising New Delhi (Mauri…

ESPN STAR SPORTS MAURITIUS S.N.C. ET COMPAGNIE,MAURITIUS vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result the appeal of the assessee in ITA

ITA 1219/DEL/2017[2012-13]Status: DisposedITAT Delhi20 Oct 2021AY 2012-13

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 2012-13]

For Appellant: Shri Poras Kaka, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)Section 9Section 9(1)Section 92C

…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: 2012-13] ESPN Star Sports Mauritius Vs. The Dy. C.I.T SNC et Compagnie Circle 1(2)(2) [Now known as ESS Advertising [Intl. Taxation (Mauritius) SNC et Compagnie] New Delhi 5th Floor, Ebene Esplanade, 24, Cyber City, Ebene Mauritius. PAN : AABFE 6801 E [Appellant] [Respondent] Date of Hearing : 11.10.2021 Date of Pronouncement : .10.2021 Assessee by : Shri Poras Kaka, Sr. Adv Shri Dinesh Chawla, Adv Revenue…

M/S SHINDENGEN INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(1)(1), BANGALORE

In the result, the appeal is treated as allowed for statistical purpose

ITA 3343/BANG/2018[2014-15]Status: DisposedITAT Bangalore31 Aug 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.3343/Bang/2018 Assessment Year : 2014-15 M/S. Shindengen India Pvt. Ltd., Vs. The Deputy Commissioner Of Income Tax, Plot No.283/2, Bommasandra Jigani Link Circle -6(1)(1), Road, Bengaluru – 560 105. Bengaluru. Pan : Aarcs 8947 E Appellant Respondent Appellant By : Shri. S. D. Kapila, Advocate Respondent By : Shri. Pradeep Kumar, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 30.08.2021 Date Of Pronouncement : 31.08.2021 O R D E R Per Chandra Poojarithis Is An Appeal By The Assessee Against The Order Dated 16.10.2018 Passed By The Dcit, Circle 6-(1)(1), Bengaluru, U/S.143(3) Read With Sec.144C (13) Of The Income Tax Act, 1961 (Act), In Relation To Ay 2014-15. 2. The First Issue That Arises For Consideration In This Appeal Is With Regard To The Addition Made To The Total Income Of The Assessee Of A Sum Of Rs.21,61,37,271 Being An Addition Made Consequent To Determination Of Arm’S Length Price (Alp) U/S.92 Of The Act, In Respect Of An International Transaction Entered Into By The Assessee With Its Associated Enterprise (Ae). The Assessee Is A Wholly Owned Subsidiary Of Shindengen Electric Mfg Co., Ltd, Japan. It Was Incorporated In India On August 21, 2012 Under The Indian

For Appellant: Shri. S. D. Kapila, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144CSection 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.3343/Bang/2018 Assessment Year : 2014-15 M/s. Shindengen India Pvt. Ltd., Vs. The Deputy Commissioner of Income Tax, Plot No.283/2, Bommasandra Jigani Link Circle -6(1)(1), Road, Bengaluru – 560 105. Bengaluru. PAN : AARCS 8947 E APPELLANT RESPONDENT Appellant by : Shri. S. D. Kapila, Advocate Respondent by : Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru Date of hearing : 30.08.2021 Date of Pronouncement : 31.08.2021 O R D E R Per Chandra Poojari, Accountant…

ESPN STAR SPORTS MARITIUS S.N.C. ET COMPAGNIE,MAURITIUS vs. ACIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, both appeals of the assessee are allowed

ITA 4542/DEL/2016[2011-12]Status: DisposedITAT Delhi22 Oct 2020AY 2011-12

Bench: Ms. Sushma Chowla & Dr. B.R.R. Kumar आयकर अपील सं आयकर अपील सं. / Ita Nos.3760 & 4542/Del/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2009-10 & 2011-12 िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Porus Kaka, Sr. AdvocateFor Respondent: Sh. Satpal Gulati, Sr. DR
Section 143(3)Section 234BSection 9

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “डी”, "द"ली "यायपीठ "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"य", एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम", BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT & Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER आयकर अपील सं आयकर अपील सं. / ITA Nos.3760 & 4542/Del/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2009-10 & 2011-12 िनधा"रण वष" िनधा"रण वष" ESPN Star Sports Mauritius S.N.C et Compagnie (now known as ESS A…

ESPN STAR SPORTS MAURITIUS S.N.C. ET COMPAGNIE,MAURITIUS vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, both appeals of the assessee are allowed

ITA 3760/DEL/2016[200910]Status: DisposedITAT Delhi22 Oct 2020

Bench: Ms. Sushma Chowla & Dr. B.R.R. Kumar आयकर अपील सं आयकर अपील सं. / Ita Nos.3760 & 4542/Del/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2009-10 & 2011-12 िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Porus Kaka, Sr. AdvocateFor Respondent: Sh. Satpal Gulati, Sr. DR
Section 143(3)Section 234BSection 9

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “डी”, "द"ली "यायपीठ "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"य", एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम", BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT & Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER आयकर अपील सं आयकर अपील सं. / ITA Nos.3760 & 4542/Del/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2009-10 & 2011-12 िनधा"रण वष" िनधा"रण वष" ESPN Star Sports Mauritius S.N.C et Compagnie (now known as ESS A…

DDIT, NOIDA vs. M/S. PT L.P. DISPLAY INDONESIA, INDONESIA

In the result, appeals of the assessee of PT

ITA 1888/DEL/2014[2005-06]Status: DisposedITAT Delhi20 Oct 2020AY 2005-06

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “डी”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.1845 to 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 to 2006-07 वष" PT.LP Display Indonesia, C/o-PDS Legal, Advocates & Solicitors, Office No.-7, 1st Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant PAN-AACCL263…

DDIT, NOIDA vs. M/S. PT L.P. DISPLAY INDONESIA, INDONESIA

In the result, appeals of the assessee of PT

ITA 1887/DEL/2014[2004-05]Status: DisposedITAT Delhi20 Oct 2020AY 2004-05

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “डी”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.1845 to 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 to 2006-07 वष" PT.LP Display Indonesia, C/o-PDS Legal, Advocates & Solicitors, Office No.-7, 1st Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant PAN-AACCL263…

M/S. PT. LP DISPLAY INDONESIA,NEW DELHI vs. DDIT, NOIDA

In the result, appeals of the assessee of PT

ITA 1847/DEL/2014[2006-07]Status: DisposedITAT Delhi20 Oct 2020AY 2006-07

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “डी”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.1845 to 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 to 2006-07 वष" PT.LP Display Indonesia, C/o-PDS Legal, Advocates & Solicitors, Office No.-7, 1st Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant PAN-AACCL263…

M/S. PT. LP DISPLAY INDONESIA,NEW DELHI vs. DDIT, NOIDA

In the result, appeals of the assessee of PT

ITA 1846/DEL/2014[2005-06]Status: DisposedITAT Delhi20 Oct 2020AY 2005-06

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “डी”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.1845 to 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 to 2006-07 वष" PT.LP Display Indonesia, C/o-PDS Legal, Advocates & Solicitors, Office No.-7, 1st Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant PAN-AACCL263…

M/S. PT. LP DISPLAY INDONESIA,NEW DELHI vs. DDIT, NOIDA

In the result, appeals of the assessee of PT

ITA 1845/DEL/2014[2004-05]Status: DisposedITAT Delhi20 Oct 2020AY 2004-05

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “डी”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.1845 to 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 to 2006-07 वष" PT.LP Display Indonesia, C/o-PDS Legal, Advocates & Solicitors, Office No.-7, 1st Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant PAN-AACCL263…