Hyosung Corporation v. AAR

382 ITR 371High Court2016#24911 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2020.

Judgments citing Hyosung Corporation v. AAR

M/S HONDA CARS IMITED,NOIDA vs. DCIOT, NEW DELHI

ITA 375/DEL/2016[2006-07]Status: DisposedITAT Delhi17 Jul 2020AY 2006-07

Bench: Shri Kuldip Singh

For Appellant: Shri Deepak Chopra, AdvocateFor Respondent: Shri Sanjay Goel, CIT DR
Section 147Section 40

…venue that unless there are provisions similar to Section 40(a) (i) of the Act in the DTAA, a comparison cannot be made asto which is more beneficial provision. 60. The reliance by the Revenue on the decision of this Court in Hyosung Corporation v. AAR (2016) 382 ITR 371 (Del) is misplaced. There the Court negatived a challenge to the constitutionality of Section 245R(2)(i) of the Act on the ground that it was violative of Article 14of the Constitution as well as Article 25of the DTAA between India and 20 ITA No.375/Del./2016 South Korea. Section 245R(2) of the Act barred a non-resident applicant from approachin…

MITSUBISHI CORPORATION INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE- 16(2), NEW DELHI

ITA 5184/DEL/2017[2013-14]Status: DisposedITAT Delhi22 Sept 2017AY 2013-14

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri H.K. Choudhary, CIT DR
Section 143Section 144CSection 40

…ue that unless there are provisions similar to Section 40 (a) (i) of the Act in the DTAA, a comparison cannot be made as to which is more beneficial provision. 60. The reliance by the Revenue on the decision of this Court in Hyosung Corporation v. AAR (2016) 382 ITR 371 (Del) is misplaced. There the Court negatived a challenge to the constitutionality of Section 245R (2)(i) of the Act on the ground that it was violative of Article 14 of the Constitution as well as Article 25 of the DTAA between India and South Korea. Section 245R (2) of the Act barred a non- resident applicant from approaching the Authority for…

M/S. HONDA CARS INDIA LTD.,UTTAR PRADESH vs. DCIT (LTU), NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 2056/DEL/2014[2009-10]Status: DisposedITAT Delhi29 Jun 2016AY 2009-10

Bench: Shri I.C. Sudhir & Shri J. Sudhakar Reddyassessment Year : 2009-10

For Appellant: Shri Deepak Chopra
Section 143(3)Section 144CSection 40

…s similar to Section 40 (a) (i) of the Act in the DTAA, a comparison cannot be made as to which is more beneficial provision. A.Y. 2009-10 Honda Cars India Ltd. 60. The reliance by the Revenue on the decision of this Court in Hyosung Corporation v. AAR (2016) 382 ITR 371 (Del) is misplaced. There the Court negatived a challenge to the constitutionality of Section 245R (2)(i) of the Act on the ground that it was violative of Article 14 of the Constitution as well as Article 25 of the DTAA between India and South Korea. Section 245R (2) of the Act barred a non-resident applicant from approaching the Authority for A…

Hyosung Corporation v. AAR (382 ITR 371) — Cited in 3 Judgments | BharatTax