How many judgments cite (i) Vijay Television (P.) Ltd. v. DRP?

32 judgments on BharatTax cite (i) Vijay Television (P.) Ltd. v. DRP (46 Taxmann.com 100), spanning 2016 to 2025.

Which sections of the Income Tax Act does (i) Vijay Television (P.) Ltd. v. DRP come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C, Section 144C(1), Section 6, Section 10(3) (Black Money Act), Section 115C.

(i) Vijay Television (P.) Ltd. v. DRP

46 Taxmann.com 100High Court2014#3709 most cited

What is (i) Vijay Television (P.) Ltd. v. DRP authority for?

Issuance of a draft assessment order under section 144C(1) of the Income Tax Act is mandatory, and its non-issuance is not a curable procedural lapse.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Vijay Television · section 144C(1) · draft assessment order · mandatory issuance · non-curable procedural lapse · Income Tax Act

Sections most often in play

Section 143(3)Section 144C Section 144C(1)Section 6 Section 10(3) (Black Money Act)Section 115C Section 132(1)Section 144B(1)

Issues it is cited on

section 144c(15)(b)section 92ca(3a)section 144c(15)section 3a section 144b(1)undisclosed foreign income and assets section 92ca(4)section 144c(2)section 6(1)transfer pricing order eligible assessee section 153(4)

Judgments citing (i) Vijay Television (P.) Ltd. v. DRP

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 902/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh15 Dec 2025AY 2020-21

Section 10(3)Section 153ASection 245D(4)

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य\nBEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं. / ITA No. 899 To 902/Chd/ 2025\nनिर्धारण वर्ष / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21\n\n| Damandeep Kaur\n| The ACIT\n| House No. 2368., Phase X, Mohali\n| Central Circle-2, Chandigarh\n| Punjab-160055\n| बंनाम\n| प्रत्यक्षती / Respondent\n| स्थायी लेखा सं./PAN NO: ALCPK6320J\n| अपीलार्थ…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 901/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh15 Dec 2025AY 2019-20

Section 10(3)Section 153ASection 245D(4)

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य\nBEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं. / ITA No. 899 To 902/Chd/ 2025\nनिर्धारण वर्ष / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21\n\n| Damandeep Kaur | बनाम | The ACIT\n| House No. 2368., Phase X, Mohali | | Central Circle-2, Chandigarh\n| Punjab-160055 | | \n| स्थायी लेखा सं./PAN NO: ALCPK6320J | | \n| अपीलार्थी/Appellant |…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 900/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh15 Dec 2025AY 2018-19

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 10(3)Section 153ASection 245D(4)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 899 To 902/Chd/ 2025 िनधा"रण वष" / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21 Damandeep Kaur बनाम The ACIT House No. 2368., Phase X, Mohali Central Circle-2, Chandigarh Punjab-160055 "ायी लेखा सं./PAN NO: ALCPK6320J अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Rohit Kapoor, Advocate & Shri Virsain Agg…

DAMANDEEP KAUR,MOHALI vs. ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE-2), CHANDIGARH, CHANDIGARH

In the result, all appeals of the assessee are allowed

ITA 899/CHANDI/2025[2016-17]Status: DisposedITAT Chandigarh15 Dec 2025AY 2016-17

For Appellant: Shri Rohit Kapoor, Advocate &For Respondent: Shri Manav Bansal, CIT, DR

Section 10(3)Section 153ASection 245D(4)

…{ "clean_text": "आयकर अपीलीय अधिकरण, चण्डीगढ़ न्यायपीठ “ए”, चण्डीगढ़\nIN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH\nHEARING THROUGH: PHYSICAL MODE\nश्री ललित कुमार, न्यायिक सदस्य एवं श्री कृणवन्त सहाय, लेखा सदस्य\nBEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM\nआयकर अपील सं. / ITA No. 899 Tο 902/Chd/ 2025\nनिर्धारण वर्ष / Assessment Year : 2016-17, 2018-19, 2019-20 & 2020-21\n\n| Damandeep Kaur | बनाम | The ACIT |\n| House No. 2368., Phase X, Mohali | | Central Circle-2, Chandigarh |\n| Punjab-160055 | | |\n| स्थायी लेखा सं./PAN NO: ALCPK6320J | | |\n| अपीलार्थी/ Appell…

SHRI BHARATBHUSHAN KISHANLAL GUPTA,GANDHIDHAM vs. THE ITO- INTERNATIONAL TAXATION , GANDHIDHAM

In the result, the appeal is allowed in the terms indicated above

ITA 269/RJT/2019[2017-18]Status: DisposedITAT Rajkot08 May 2025AY 2017-18

Bench: Dr. Arjun Lalsaini. & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 269/Rjt/2019 (Assessment Year: 2017-18) (Hybrid Hearing) Bharatbhushan Kishanlal Vs. The Income Tax Officer, Gupta, (International Taxation) Prop. Of Aqua Shipping, Suit - Gandhidham – 370210 100, Grain Merchant Association Bldg., 2Nd Floor, Plot No. 297, Wd – 12B, Gandhidham – 370001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Afcpg3849N (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Shri D.M. Rindani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld.Sr. DR

Section 144CSection 172Section 172(4)Section 172(5)Section 234ASection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LALSAINI, ACCOUNTANT MEMBER. & DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 269/RJT/2019 (Assessment Year: 2017-18) (Hybrid Hearing) Bharatbhushan Kishanlal Vs. The Income Tax Officer, Gupta, (International Taxation) Prop. Of Aqua Shipping, Suit - Gandhidham – 370210 100, Grain Merchant Association Bldg., 2nd Floor, Plot No. 297, Wd – 12B, Gandhidham – 370001 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AFCPG3849N (अपीलाथ"/Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee by : Shri D.M. Rindani, Ld. AR राज"व क" ओर से/Revenue by…

ASSISTANT COMMISSIONER OF INCOME TAX- 4(2)(1), MUMBAI vs. GUPSHUP TECHNOLOGY INDIA PRIVATE LIMITED, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 2327/MUM/2024[2011]Status: DisposedITAT Mumbai02 Jul 2024

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Ashish Kumar Agrawal, Sr

Section 143(3)Section 14ASection 153Section 153BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 2327/Mum/2024 (Assessment Year: 2011-12) ACIT – 4(2)(1) Gupshup Technology India Pvt. Ltd. Room No. 640, 6th Floor, 1st Floor, Unit-101, Silver Metropolis Aayakar Bhawan, M.K. Road, Vs. Building, Western Express Highway, Mumbai-400020. Goregaon, Mumbai-400063. PAN : AAACW5722A Assessee) : Respondent) : Shri Ravindra Poojary, CA Assessee/Appellant by : Shri Ashish Kumar Agrawal, Sr. Revenue/Respondent by DR Date of Hearing : 27.06.2024 Date of Pronouncement : 02.07.2024 O R D E R Per Padmavath…

ZYDUS LIFESCIENCES LIMITED (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.),AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, appeal preferred by the assessee is allowed

ITA 162/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad30 May 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 153Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17) Zydus Lifesciences Ltd. (i) The Additional बनाम/ (Formerly Known as /Joint/Deputy/ Assistant Vs. Cadila Healthcare Ltd.), Commissioner of Income 4th Floor, D wing, Zydus Tax, Corporate Park, Scheme National e-Assessment No.63, Survey No. 536, Centre, Delhi Khoraj (Gandhinagar), Nr. (ii) DCIT, Circle – Vaishnodevi Circle, S.G. 1(1)(1), Highway, Ahmedabad Ahmedabad. "थायी लेखा सं./जीआइआर सं./PAN/G…

ATOS INDIA PRIVATE LTD,MUMBAI vs. ACIT 14 (1) (1) , MUMBAI

In the result, the appeal filed by the assessee stands allowed on the additional grounds

ITA 1576/MUM/2021[2016-17]Status: DisposedITAT Mumbai05 Jan 2024AY 2016-17

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleatos India Private Limited V. Acit – 14(1)(1) Unit No. 1401, 14Th Floor Rom No. 481, 4Th Floor Supremus “E" Wing Aayakar Bhavan M.K. Road, Mumbai - 400020 I Think Techno Campus Kanjurmarg (E), Mumbai - 400042 Pan: Aaaco2461J (Appellant) (Respondent) Assessee Represented By : Ms. Chandni Shah & Ms. Riddi Maru Department Represented By : Shri Vachaspati Tripathi

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Atos India Private Limited v. ACIT – 14(1)(1) Unit No. 1401, 14th Floor Rom NO. 481, 4th Floor Supremus “E" Wing Aayakar Bhavan M.K. Road, Mumbai - 400020 I Think Techno Campus Kanjurmarg (E), Mumbai - 400042 PAN: AAACO2461J (Appellant) (Respondent) Assessee Represented by : Ms. Chandni Shah & Ms. Riddi Maru Department Represented by : Shri Vachaspati Tripathi Date of Conclusion of Hearing : 11.12.2023 Date of Pronouncement : 05.01.2024 O R D E…

JAGUAR LAND ROVER INDIA LTD.,MUMBAI vs. ADDL/JT./DY/CIT/ASSTT/ITO, NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeal of the assessee is allowed

ITA 1222/MUM/2021[2016-17]Status: DisposedITAT Mumbai06 Oct 2023AY 2016-17

Section 143(2)Section 143(3)Section 40Section 40aSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS.PADMAVATHY S, ACCOUNTANT MEMBER M/s. Jaguar Land Rover Vs. Additional/Joint/ India Limited Deputy/Assistant 202/203, Ceejay House Commissioner of Income Shivsagar Estate Tax / Income Tax Dr. Annie Besant Road Officer, Worli, Mumbai-400018 National e-Assessment Centre, Delhi PAN/GIR No.AADCJ0039Q (Appellant) .. (Respondent) Assessee by Shri J.D. Mistry a/w Shri Paras Savla / Shri Pratik Poddar / Shri Rajnandini Shukla Revenue by Shri Vachashpati Tripathi Date of Hearing 21/09/2023 Date of Pronouncement 30/10/…

DCIT, CIRCLE- I, INTERNATIONAL TAXATION, DEHRADUN vs. EXPRESS DRILLING SYSTEMS LLC, DEHRADUN

In the result, cross objection filed by the assessee is partly

ITA 6114/DEL/2017[2009-10]Status: DisposedITAT Dehradun26 Sept 2023AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshआ.अ.सं/.I.T.A No.6114/Del/2017 िनधा"रणवष"/Assessment Year: 2009-10 बनाम Dcit, Express Drilling Circle-1, Vs. Systems Llc, International Taxation, C/O Nangia & Co., 1St Floor, Ida, 46, Dehradun, Uttarakhand. E.C. Road, Dehradun, Uttarakhand. Pan No.Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No. 13/Del/2018 (In I.T.A No.6114/Del/2017) िनधा"रणवष"/Assessment Year: 2009-10 बनाम Express Drilling Systems Llc, Dcit, Vs. C/O Nangia & Co., Circle-1, 1St Floor, Ida, 46, International Taxation, E.C. Road, Dehradun, Dehradun, Uttarakhand. Uttarakhand. Pan No. Aabce6891R अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 144CSection 234BSection 40

…I.T.A.No.6114/Del/2017 & CO No. 13/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.6114/Del/2017 िनधा"रणवष"/Assessment Year: 2009-10 बनाम DCIT, Express Drilling Circle-1, Vs. Systems LLC, International Taxation, C/o Nangia & Co., 1st Floor, IDA, 46, Dehradun, Uttarakhand. E.C. Road, Dehradun, Uttarakhand. PAN No.AABCE6891R अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No. 13/Del/2018 (In I.T.A No.6114/Del/2017) िनधा"रणवष"/Assessment Year: 2009-10 बनाम Express Drilling Syst…

ACIT, (LTU)-2, MUMBAI vs. SHELL INDIA MARKETS PVT. LTD., MUMBAI

In the result, appeal by assessee is allowed

ITA 3016/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Jun 2023AY 2011-12

Section 143(2)Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/s. Shell India Vs. Assistant Commissioner of Markets Pvt. Ltd. Income Tax (LTU), Mumbai Trent House, 29th Floor, Centre No.1 First Floor, World Trade Centre G-Block, Plot No.C-60 Cuffe Parade, Mumbai Bandra Kurla Complex Bandra East Mumbai- 400 051 PAN/GIR No.AAICS1404P (Appellant) .. (Respondent) Assistant Commissioner Vs. M/s. Shell India Markets of Income Tax (LTU), Pvt. Ltd. Mumbai Trent House, 29th Floor, Centre No.1 First Floor, World Trade Centre G-Block, Plot No.C-6…

SHELL INDIA MARKETS PVT. LTD.,MUMBAI vs. ACIT (LTU) - 2, MUMBAI

In the result, appeal by assessee is allowed

ITA 2933/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Jun 2023AY 2011-12

Section 143(2)Section 143(3)Section 144C(13)Section 92C

TATA AIG GENERAL INSURANCE COMAPANY LTD,MUMBAI vs. ASST CIT 2(3), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 3512/MUM/2015[2009-10]Status: DisposedITAT Mumbai30 Jun 2023AY 2009-10

For Appellant: Shri Percy Pardiwala/Shri NishantFor Respondent: Shri Samuel Pitta (Sr. AR)

Section 143Section 143(3)Section 144Section 144C(3)Section 15Section 153Section 2Section 32Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.3512/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10) Tata AIG General Insurance बिधम/ ACIT-2(3) Company Ltd. Aayakar Bhavan, Vs. 15th Floor, Tower A, Maharshi Karve Marg, Peninsula Corporate Park, Mumbai-400020. G. K. Marg, Lower Parel, Mumbai-400013. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCT3518Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Percy Pardiwala/Shri Nishant Thakkar/Ms. Jasmin Amalsadvala Revenue by: Shri Samuel Pitta (Sr. AR) सुनवा…

GLOBAL HOSPITALITY LICENSING SARL,MUMBAI vs. DCIT (IT) RANGE - 2 (3)(2), MUMBAI

In the result we allow the additional ground raised by the assessee and quash the assessment order

ITA 1136/MUM/2019[2012-13]Status: DisposedITAT Mumbai28 Mar 2023AY 2012-13

Bench: Shri Vikas Awasthy & Shri Amarjit Singhglobal Hospitality Vs. Deputy Commissioner Of Licensing Sarl Income Tax (I.T.) C/O Marriot Hotels India Range-2(3)(2) Private Limited 303A, Room No. 1702, 17Th 304, Fulcrum, B-Wing, Floor, Air India Building, Hiranandani Business Nariman Point, Park, Sahar Road, Mumbai - 400021 Andheri (East), Mumbai – 400099 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcg5657K Appellant .. Respondent Appellant By : Paras Savla Pratik Poddar Respondent By : Soumendu Kumar Das

For Appellant: Paras SavlaFor Respondent: Soumendu Kumar Das

…P a g e | 1 Global Hospitality Licensing SARL Vs. DCIT(IT) Range-2(3)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Global Hospitality Vs. Deputy Commissioner of Licensing SARL Income Tax (I.T.) C/o Marriot Hotels India Range-2(3)(2) Private Limited 303A, Room No. 1702, 17th 304, Fulcrum, B-Wing, Floor, Air India Building, Hiranandani Business Nariman Point, Park, Sahar Road, Mumbai - 400021 Andheri (East), Mumbai – 400099 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADCG5657K Appellant .. Respondent Appellant by : Paras…

TUBACEX PRAKASH INDIA P. LTD.,MUMBAI vs. ADDL/JT/CY/ASSTT/CIT/ ITO, NATIONAL E-ASSESSMENT CENTRE,, DELHI

In the result, the appeal filed by the assessee stands allowed on the additional grounds

ITA 979/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Mar 2023AY 2016-17

Bench: Us, First We Would Like To Address Ground No.3 Wherein The Assessee Has Submitted That The Order Of The Ld. Tpo U/S.92Ca(3) Of The Act Dated 01/11/2019 Is Barred By Limitation & Hence, Invalid In Law.

Section 115JSection 12Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 153Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s.Tubacex Prakash India Vs. The Additional /Joint Private Limited /Deputy /Assistant/Income Unit No.402A, 4th Floor Tax Officer – National e- Platina Plot No.C-59 Assessment Centre, Delhi G-Block, Bandra Kurla And Complex Deputy Commissioner of Bandra (E) Income Tax-circle 14(1)(2), Mumbai – 400 051 Mumbai PAN/GIR No.AAFCT3158G (Appellant) .. (Respondent) Assessee by Shri Percy Pardiwala & Shri Ninad Patade Revenue by Dr. Samuel Pitta Date of Hearing 23/03/2023 Dat…

TELEPERFORMANCE GLOBAL SERVICES P. LTD.,MUMBAI vs. THE ADDL/JT/DY/CIT/ASSTT/ITO, NATIONAL E-ASSESSMENT DENTRE,, DELHI

In the result, the appeal filed by the assessee stands allowed on the additional grounds

ITA 1180/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Mar 2023AY 2016-17

Bench: Us, First We Would Like To Address Ground No.2 Wherein The Assessee Has Submitted That The Order Of The Ld. Tpo U/S.92Ca(3) Of The Act Dated 01/11/2019 Is Barred By Limitation & Hence, Invalid In Law.

Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 14ASection 153Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J ‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. Teleperformance Global Vs. The Additional /Joint /Deputy Services Private Limited /Assistant/Income Tax Officer (Formerly known as “Inellenet – National e-Assessment Global Services Pvt. Ltd.”) Centre, Delhi Teleperformance Towres And Plot CST No.1406 Deputy Commissioner of A/28, Mindspace Goregaon West, Income Tax-circle 5(3)(1), Mumbai Suburban Mumbai Maharashtra – 400 604 PAN/GIR No.AABCV2572L (Appellant) .. (Respondent) Assessee by Dr. Madhur Agarwal Revenue…

MARRIOTT INTERNATIONAL LICENSING COMPANY BVV ,MUMBAI vs. DCIT (INTERNATIONAL TAXATION) 3(2) (1), MUMBAI

In the result, the appeal filed by the assessee is allowed

ITA 1621/MUM/2021[2014-15]Status: DisposedITAT Mumbai03 Feb 2023AY 2014-15

Bench: Shri M. Balaganesh, Am & Ms. Kavitha Rajagopal, Jm Marriott International Licensing Dcit (International Taxation)- Company Bvv 3(2)(1), C/O. Marriott Hotels India Pvt. Ltd. Mumbai 303 A, 304 Fulcrum, B-Wing, Vs. Hirnandani Business Park, Sahar Road, Andheri (E), Mumbai-400 099

For Appellant: Shri Paras SalvaFor Respondent: Shri Ujjawal Chavhan

Section 143(3)Section 144CSection 156Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, AM AND MS. KAVITHA RAJAGOPAL, JM Marriott International Licensing DCIT (International Taxation)- Company BVV 3(2)(1), C/o. Marriott Hotels India Pvt. Ltd. Mumbai 303 A, 304 Fulcrum, B-Wing, Vs. Hirnandani Business Park, Sahar Road, Andheri (E), Mumbai-400 099 PAN/GIR No. AADCM 0918 R (Appellant) : (Respondent) Assessee by : Shri Paras Salva Revenue by : Shri Ujjawal Chavhan : 09.11.2022 Date of Hearing Date of Pronouncement : 03.02.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challengi…

DY COMMISSIONER OF INCOME TAX (IT)-2(2)(1), MUMBAI vs. ERISSE INVESTMENT LIMITED, MUMBAI

In the result, the appeal of the revenue stands dismissed

ITA 1984/MUM/2022[2014-15]Status: DisposedITAT Mumbai30 Jan 2023AY 2014-15

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Milind Chavan (Sr. DR)

Section 143(3)Section 144CSection 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI M. BALAGANESH, AM आयकर अपील सं/ I.T.A. No.1984/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2014-15) ACIT(IT)-2(2)(1) बिधम/ M/s. Erisse Investments Room No. 1722, 17th Floor, Ltd. Vs. Air India Building, Nariman C/o. G. M. Kapadia & Co. Point, Mumbai-400021. 1007, Raheja Chambers, 213, Nariman Point, Maharashtra-400021. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AACCE6866D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Nitesh Joshi Revenue by: Shri Milind Chavan (Sr. DR) सुनवाई की तारीख / Date of He…

M/S SAP LABS INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result appeal filed by the assessee stands partly allowed and appeal filed by the revenue stands dismissed

ITA 561/BANG/2015[2010-11]Status: DisposedITAT Bangalore28 Jul 2022AY 2010-11

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 561/Bang/2015 Assessment Year : 2010-11 M/S. Sap Labs India Pvt. Ltd., The Deputy No. 138, Export Promotion Commissioner Of Industrial Park, Income Tax, Whitefield, Circle – 6 (1)(1), Bangalore – 560 066. Bangalore. Vs. Pan: Aafcs3649P Appellant Respondent & It(Tp)A No. 437/Bang/2015 (By Revenue) : Shri Aliasgar Rampurawala, Assessee By Ca Revenue By : Shri Arun Kumar, Cit Dr Date Of Hearing : 20-06-2022 Date Of Pronouncement : 28-07-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee As Well As Revenue Against Final Assessment Order Dated 29.01.2015 Passed By The Ld.Dcit, Circle – 6(1)(2), Bangalore For Assessment Year 2010-11 On Following Consolidated Grounds Of Appeal. Assessee’S Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another.

For Respondent: Shri Arun Kumar, CIT DR

Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 561/Bang/2015 Assessment Year : 2010-11 M/s. SAP Labs India Pvt. Ltd., The Deputy No. 138, Export Promotion Commissioner of Industrial Park, Income Tax, Whitefield, Circle – 6 (1)(1), Bangalore – 560 066. Bangalore. Vs. PAN: AAFCS3649P APPELLANT RESPONDENT & IT(TP)A No. 437/Bang/2015 (By Revenue) : Shri Aliasgar Rampurawala, Assessee by CA Revenue by : Shri Arun Kumar, CIT DR Date of Hearing : 20-06-2022 Date of Pronouncement : 28-07-2022 ORDER PER BEENA PIL…

D.C.I.T., BANGALORE vs. M/S SAP LABS INDIA PVT. LTD.,, BANGALORE

In the result appeal filed by the assessee stands partly allowed and appeal filed by the revenue stands dismissed

ITA 437/BANG/2015[2010-11]Status: DisposedITAT Bangalore28 Jul 2022AY 2010-11

For Respondent: Shri Arun Kumar, CIT DR

Section 92D

Showing 1–20 of 32 · Page 1 of 2