(i) CIT v. Model Exims Kanpur (358 ITR 72)

DCIT, CENTRAL CIRCLE 2, RAJKOT vs. ADITYA BIRLA GLOBAL TRADING (INDIA) PVT. LTD. (SWISS SINGAPORE INDIA PVT. LTD., GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

ITA 353/RJT/2024[2017-18]Status: DisposedITAT Rajkot13 Feb 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.284 & 353/RJT/2024 Assessment Years: (2016-17 & 2017-18) (Hybrid Hearing) DCIT Vs. Aditya Birla Global Central Circle-2, Rajkot Trading (India) Private Limited (Earlier known as Swiss Singapore India Private Limited) Unit 204-205, 1st Floor, Rayson Arcade, Plot No.139, Sector 8, Gandhidham S.O., Kachchh, Gujarat 370201, Gujarat (Appellant) (Respondent) & आयकरअपीलसं./ITA Nos.225 & 226/RJT/2024 Assessment Years: (2015-16 & 2018-19) (Hybrid Hearin…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 , RAJKOT vs. ADITYA BIRLA GLOBAL TRADING(INDIA) PVT.LTD. (SWISS SINGAPORE INDIA PVT. LTD.), GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

ITA 284/RJT/2024[2016-17]Status: DisposedITAT Rajkot13 Feb 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.284 & 353/RJT/2024 Assessment Years: (2016-17 & 2017-18) (Hybrid Hearing) DCIT Vs. Aditya Birla Global Central Circle-2, Rajkot Trading (India) Private Limited (Earlier known as Swiss Singapore India Private Limited) Unit 204-205, 1st Floor, Rayson Arcade, Plot No.139, Sector 8, Gandhidham S.O., Kachchh, Gujarat 370201, Gujarat (Appellant) (Respondent) & आयकरअपीलसं./ITA Nos.225 & 226/RJT/2024 Assessment Years: (2015-16 & 2018-19) (Hybrid Hearin…

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. DCIT-ACIT CENT-2 RKT, RAJKOT

In the result, appeal filed by the assessee, in ITA No

ITA 226/RJT/2024[2018-2019]Status: DisposedITAT Rajkot13 Feb 2025AY 2018-2019

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.284 & 353/RJT/2024 Assessment Years: (2016-17 & 2017-18) (Hybrid Hearing) DCIT Vs. Aditya Birla Global Central Circle-2, Rajkot Trading (India) Private Limited (Earlier known as Swiss Singapore India Private Limited) Unit 204-205, 1st Floor, Rayson Arcade, Plot No.139, Sector 8, Gandhidham S.O., Kachchh, Gujarat 370201, Gujarat (Appellant) (Respondent) & आयकरअपीलसं./ITA Nos.225 & 226/RJT/2024 Assessment Years: (2015-16 & 2018-19) (Hybrid Hearin…

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, GANDHIHDAM, GANDHIDHAM, GUJARAT

In the result, appeal filed by the assessee, in ITA No

ITA 225/RJT/2024[2015-2016]Status: DisposedITAT Rajkot13 Feb 2025AY 2015-2016

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

Section 143(3)Section 195Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA Nos.284 & 353/RJT/2024 Assessment Years: (2016-17 & 2017-18) (Hybrid Hearing) DCIT Vs. Aditya Birla Global Central Circle-2, Rajkot Trading (India) Private Limited (Earlier known as Swiss Singapore India Private Limited) Unit 204-205, 1st Floor, Rayson Arcade, Plot No.139, Sector 8, Gandhidham S.O., Kachchh, Gujarat 370201, Gujarat (Appellant) (Respondent) & आयकरअपीलसं./ITA Nos.225 & 226/RJT/2024 Assessment Years: (2015-16 & 2018-19) (Hybrid Hearin…

THE DY. DIT (IT) 1(2), MUMBAI vs. ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.), MUMBAI

In the result, appeal of Revenue is dismissed

ITA 3880/MUM/2007[2003-2004]Status: DisposedITAT Mumbai02 Jan 2024AY 2003-2004

For Appellant: Shri Niraj Sheth, Advocate with Shri Jai BhansaliFor Respondent: Shri Anil Sant

Section 9(1)(i)

…the said withdrawal would have prospective effect only and the Circular No.23 (supra) would continue to apply for the Assessment Year under question. In support of his submissions he placed reliance on the following decisions: (i) CIT vs. Model Exims Kanpur, 358 ITR 72(All.); (ii) DDIT vs. Siemens Aktiengesellschaft- ITA No.6133/Mum/2002; (iii) CIT vs. Gujarat Reclaim & Rubber Products Ltd., 79 taxmann.com 352 (Bom); (iv) ACIT vs. Capricon Food Product India Ltd., 38 taxmann.com 158(Chennai-Trib); and (v) ACIT vs. Nuova Shoes, 91 taxmann.com 354(Agra –Trib) 10. The Id.Counsel for the assessee finally concluded t…

ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.),MUMBAI vs. THE ITO (IT) 3(1), MUMBAI

ITA 3149/MUM/2007[2003-2004]Status: DisposedITAT Mumbai02 Jan 2024AY 2003-2004

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.4479/मुं/2006 (नि. व.2002-03)

For Appellant: Shri Niraj Sheth, Advocate withFor Respondent: Shri Anil Sant

Section 9(1)(i)

…the said withdrawal would have prospective effect only and the Circular No.23 (supra) would continue to apply for the Assessment Year under question. In support of his submissions he placed reliance on the following decisions: (i) CIT vs. Model Exims Kanpur, 358 ITR 72(All.); (ii) DDIT vs. Siemens Aktiengesellschaft- ITA No.6133/Mum/2002; (iii) CIT vs. Gujarat Reclaim & Rubber Products Ltd., 79 taxmann.com 352 (Bom); (iv) ACIT vs. Capricon Food Product India Ltd., 38 taxmann.com 158(Chennai-Trib); and (v) ACIT vs. Nuova Shoes, 91 taxmann.com 354(Agra –Trib) 10. The Id.Counsel for the assessee finally concluded t…

ADIT (I.T) - 1(2), MUMBAI vs. ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.), MUMBAI

ITA 4631/MUM/2006[2002-2003]Status: DisposedITAT Mumbai02 Jan 2024AY 2002-2003

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.4479/मुं/2006 (नि. व.2002-03)

For Appellant: Shri Niraj Sheth, Advocate withFor Respondent: Shri Anil Sant

Section 9(1)(i)

…the said withdrawal would have prospective effect only and the Circular No.23 (supra) would continue to apply for the Assessment Year under question. In support of his submissions he placed reliance on the following decisions: (i) CIT vs. Model Exims Kanpur, 358 ITR 72(All.); (ii) DDIT vs. Siemens Aktiengesellschaft- ITA No.6133/Mum/2002; (iii) CIT vs. Gujarat Reclaim & Rubber Products Ltd., 79 taxmann.com 352 (Bom); (iv) ACIT vs. Capricon Food Product India Ltd., 38 taxmann.com 158(Chennai-Trib); and (v) ACIT vs. Nuova Shoes, 91 taxmann.com 354(Agra –Trib) 10. The Id.Counsel for the assessee finally concluded t…

ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.),MUMBAI vs. DDIT (I.T.) - 1(2), MUMBAI

ITA 4479/MUM/2006[2002-2003]Status: DisposedITAT Mumbai02 Jan 2024AY 2002-2003

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.4479/मुं/2006 (नि. व.2002-03)

For Appellant: Shri Niraj Sheth, Advocate withFor Respondent: Shri Anil Sant

Section 9(1)(i)

…M/2006 (A.Y. 2002-03) ITA NO.3149/MUM/2007 (A.Y. 2003-04) ITA NO.4631/MUM/2006 (A.Y. 2002-03) ITA NO.3880/MUM/2007 (A.Y. 2003-04) Year under question. In support of his submissions he placed reliance on the following decisions: (i) CIT vs. Model Exims Kanpur, 358 ITR 72(All.); (ii) DDIT vs. Siemens Aktiengesellschaft- ITA No.6133/Mum/2002; (iii) CIT vs. Gujarat Reclaim & Rubber Products Ltd., 79 taxmann.com 352 (Bom); (iv) ACIT vs. Capricon Food Product India Ltd., 38 taxmann.com 158(Chennai-Trib); and (v) ACIT vs. Nuova Shoes, 91 taxmann.com 354(Agra –Trib) 10. The Id.Counsel for the assessee finally concluded t…

ACIT, CENTRAL CIRCLE-2(1), HYDERABAD vs. TRIDENT CHEMPHAR LIMITED, HYDERABAD

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 433/HYD/2022[2017-18]Status: DisposedITAT Hyderabad09 Jan 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2017-18 Asst. Commissioner Of Income Vs. M/S. Trident Chemphar Ltd. Hyderabad. Tax, Central Circle – 2(1), Pan : Aaeft8416H. Hyderabad. (Appellant) (Respondent) Assessee By: Shri B.G. Reddy Revenue By: Shri Rajendra Kumar – Cit-Dr Date Of Hearing: 09.01.2023 Date Of Pronouncement: 09.01.2023

For Appellant: Shri B.G. ReddyFor Respondent: Shri Rajendra Kumar – CIT-DR

Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2017-18 Asst. Commissioner of Income Vs. M/s. Trident Chemphar Ltd. Hyderabad. Tax, Central Circle – 2(1), PAN : AAEFT8416H. Hyderabad. (Appellant) (Respondent) Assessee by: Shri B.G. Reddy Revenue by: Shri Rajendra Kumar – CIT-DR Date of hearing: 09.01.2023 Date of pronouncement: 09.01.2023 O R D E R PER LALIET KUMAR, J.M. The appeal of the Revenue for A.Y. 2017-18 arises from the order of Commissioner of Income Tax (Appeals) – 12, Hyderabad d…

MICRO INKS PVT. LTD., ( FORMERLY KNOWN AS MICRO INKS LTD.),VAPI vs. THE INCOME TAX OFFICER, ( INTL. TAXN.), SURAT

In the result, appeal of the assessee is allowed

ITA 2707/AHD/2014[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

Section 201Section 5Section 5(2)Section 9(1)Section 9(1)(v)Section 9(1)(vb)

…& 2707/AHD/2014 for A.Y. 2012-13 Page 22 of 27 income, with retrospective effect, but it cannot change the tax withholding liability, with retrospective effect. 12.2 2 The Honorable Allahabad High Court in the case of CIT V/s. Model Exims Kanpur reported in 358 ITR 72 wherein the honorable HC has held that an obligation to deduct withholding tax on payment to a non resident cannot be created retrospectively. 12.2.3 We would like to rely upon the decision of Honorable Mumbai Tribunal in the case of Channel Guide India Ltd reported in 139 ITD 49 subsequently followed by the Honorable Agra Tribunal in the case of…

THE ITO, (INTERNATIONAL TAXATION),, SURAT vs. MICRO INKS LIMITED,, VAPI

In the result, appeal of the assessee is allowed

ITA 2375/AHD/2014[2012-13]Status: DisposedITAT Surat14 Feb 2020AY 2012-13

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

Section 201Section 5Section 5(2)Section 9(1)Section 9(1)(v)Section 9(1)(vb)

…& 2707/AHD/2014 for A.Y. 2012-13 Page 22 of 27 income, with retrospective effect, but it cannot change the tax withholding liability, with retrospective effect. 12.2 2 The Honorable Allahabad High Court in the case of CIT V/s. Model Exims Kanpur reported in 358 ITR 72 wherein the honorable HC has held that an obligation to deduct withholding tax on payment to a non resident cannot be created retrospectively. 12.2.3 We would like to rely upon the decision of Honorable Mumbai Tribunal in the case of Channel Guide India Ltd reported in 139 ITD 49 subsequently followed by the Honorable Agra Tribunal in the case of…

ITO, NEW DELHI vs. SH. KULBEER SINGH, NEW DELHI

ITA 5204/DEL/2014[2010-11]Status: DisposedITAT Delhi03 Oct 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishiito, Vs. Kulbeer Singh, Ward-26(1), H-432, Vikas Puri, New Delhi New Delhi Pan: Amqps5847P (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Amit Jain, Sr. DR

Section 143Section 195Section 197Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITO, Vs. Kulbeer Singh, Ward-26(1), H-432, Vikas Puri, New Delhi New Delhi PAN: AMQPS5847P (Appellant) (Respondent) Revenue by : Shri Amit Jain, Sr. DR Assessee by: None Date of Hearing 25/07/2018 Date of pronouncement 03/10/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the Income Tax Officer, Ward – 26 (1), New Delhi against the order of The Commissioner Of Income Tax Appeals – XXIV , New Delhi dated 3/7/2014 for AY 2010 – 11 where the only i…

ANANTH TECHNOLOGIES LIMITED.,HYDERABAD. vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)., HYDERABAD.

In the result, the appeal of assessee is allowed

ITA 1246/HYD/2017[2013-14]Status: DisposedITAT Hyderabad20 Jul 2018AY 2013-14

Bench: Shri B. Ramakotaiah & Shri Challa Nagendra Prasad

For Appellant: Shri A.V. Raghuram, ARFor Respondent: Smt. N. Swapna, DR

Section 195Section 40Section 9Section 9(1)(i)

…Hon’ble Supreme Court as aforesaid, it is to be held that the provisions of section 195 would not be applicable to payments made by assessee to non-resident agents. This view is also supported by the following decisions: 1. CIT Vs. Model Exims Kanpur, [2013] 358 ITR 72 (All.) 2. CIT Vs. Faizan Shoes Pvt. Ltd., [2014] 367 ITR 155 (Mad.) 9. Further, the coordinate bench while examining identical nature of dispute in case of Arobindo Pharma Ltd. (supra) held in the following manner: 25. As far as the amount paid as sales commission is concerned, this issue has already been decided by the Coordinate Bench in asses…

COMMISSIONER OF INCOME TAX vs. MARUTI SUZUKI INDIA LTD

ITA/519/2010HC Delhi07 Dec 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 195Section 40

…nd, therefore, the AO was not right in disallowing such payment as deduction by invoking Section 40 (a) (i) of the Act. 9. The Assessee relies on the decisions in CIT v. EON Technology (P.) Ltd. [2012] 343 ITR 366 (Del); CIT v. Model Exims Kanpur [2013] 358 ITR 72 (All) and CIT v. Gujarat Reclaim & Rubber Products Ltd. [2016] 383 ITR 236 (Bom) and on the CBDT Circular No.786 dated 7th February 2000 which clarifies that where the non-resident agent operates outside the country, no part of his income arises in India. It is further contended that since the payment is usually remitted directly abroad it ca…

DCIT, CIR-4(1), KOLKATA, KOLKATA vs. M/S GOODRICKE GROUP LTD, KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 971/KOL/2015[2007-2008]Status: DisposedITAT Kolkata04 Aug 2017AY 2007-2008

Bench: Hon’Ble Shri N.V. Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A No. 971/Kol/2015 Assessment Year : 2007-08 Dcit, Circle-4(1), Kolkata -Vs- M/S Goodricke Group Ltd., Kolkata [Pan: Aabcg1614Q] (Appellant) (Respondent)

For Appellant: Shri Sallong Yadav, Addl. CIT DRFor Respondent: Shri P.N. Rajendram, FCA

Section 143(3)

…assessee in the following decisions :- a) Decision of Hon’ble Delhi High Court in the case of CIT vs Angelique International Ltd reported in 359 ITR 9 (Del) b) Decision of Hon’ble Allahabad High Court in the case of CIT and Another vs Model Exims reported in 358 ITR 72 (All) The ld AR also submitted that the ld CITA had duly taken note of the fact that the assessee had indeed applied for seeking exemption u/s 195(2) of the Act for making remittance of commission outside India without deduction of tax at source to its non- resident export agents for subsequent years and the said application was approved without…

M/S J K FABRICS BANGALORE PVT. LTD.,,BANGALORE vs. ASST.C.I.T., BANGALORE

Appeal is allowed

ITA 714/BANG/2015[2008-09]Status: DisposedITAT Bangalore23 Oct 2015AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazassessment Year : 2008-09

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Korra Meghanath Chowhan, Addl.CIT(DR)

Section 195Section 195(1)Section 2(30)Section 40Section 5(2)Section 6Section 9Section 9(1)(vii)

…. Reliance was placed on the following decisions:- • Exotic Fruits Pvt. Ltd v ITO (IT) ITA Nos. 1008 to lOl3fBang/2012 dated 4.10.2013 ITAT Bangalore. (Copy enclosed) • CIT v. Angelique International Ltd. [2013] 359 ITR 9 (Delhi) • CIT v. Model Exims [2013] 358 ITR 72 (All) • CIT v. Allied Exims [2014] 363 ITR 62 (All) • Asst. CIT v. Modern Insulator Ltd. [2011110 ITR (Trib) 147 (Jaipur) • DCIT v. Divi’s Laboratories Ltd. [2011110 ITR (Trib) 501 (Hyd) • ACIT v Rapid Pack Engg. P Ltd (2014] 32 ITR (Trib) 329 (Mumbai) 8. The assessee also submitted that it has been held that services of export commission agent d…

(i) CIT v. Model Exims Kanpur

Sections most often in play

Issues it is cited on

Judgments citing (i) CIT v. Model Exims Kanpur

DCIT, CENTRAL CIRCLE 2, RAJKOT vs. ADITYA BIRLA GLOBAL TRADING (INDIA) PVT. LTD. (SWISS SINGAPORE INDIA PVT. LTD., GANDHIDHAM

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 , RAJKOT vs. ADITYA BIRLA GLOBAL TRADING(INDIA) PVT.LTD. (SWISS SINGAPORE INDIA PVT. LTD.), GANDHIDHAM

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. DCIT-ACIT CENT-2 RKT, RAJKOT

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, GANDHIHDAM, GANDHIDHAM, GUJARAT

THE DY. DIT (IT) 1(2), MUMBAI vs. ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.), MUMBAI

ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.),MUMBAI vs. THE ITO (IT) 3(1), MUMBAI

ADIT (I.T) - 1(2), MUMBAI vs. ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.), MUMBAI

ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.),MUMBAI vs. DDIT (I.T.) - 1(2), MUMBAI

ACIT, CENTRAL CIRCLE-2(1), HYDERABAD vs. TRIDENT CHEMPHAR LIMITED, HYDERABAD

MICRO INKS PVT. LTD., ( FORMERLY KNOWN AS MICRO INKS LTD.),VAPI vs. THE INCOME TAX OFFICER, ( INTL. TAXN.), SURAT

THE ITO, (INTERNATIONAL TAXATION),, SURAT vs. MICRO INKS LIMITED,, VAPI

ITO, NEW DELHI vs. SH. KULBEER SINGH, NEW DELHI

ANANTH TECHNOLOGIES LIMITED.,HYDERABAD. vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)., HYDERABAD.

COMMISSIONER OF INCOME TAX vs. MARUTI SUZUKI INDIA LTD

DCIT, CIR-4(1), KOLKATA, KOLKATA vs. M/S GOODRICKE GROUP LTD, KOLKATA

M/S J K FABRICS BANGALORE PVT. LTD.,,BANGALORE vs. ASST.C.I.T., BANGALORE