Income-tax (86 ITR 417) (SC); (Refer Pg 64, 80 of Paper Book) Commissioner of Income-tax v. Mewar Textile Mills Ltd.

91 ITR 542Reported decision#18410 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2019.

Judgments citing Income-tax (86 ITR 417) (SC); (Refer Pg 64, 80 of Paper Book) Commissioner of Income-tax v. Mewar Textile Mills Ltd.

DCIT (It) 2(1)(2), Mumbai vs. Daimler Ag, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 183/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Mar 2019AY 2013-14

Bench: Shri Mahavir Singh, Jm & Shri G. Manjunatha, Am Dcit(It)-2(1)(2), Vs. M/S. Daimler Ag Room No.1612, 16Th Floor, C/O. Srbc & Associates Llp, Chartered Accountants, 14 Th Air India Building, Nariman Point Floor, The Ruby, 29, Senapati Mumbai – 400021 Bapat Marg, Dadar(W), Mumbai - 400028 Pan/Gir No. Aabcd2354C Appellant) .. Respondent)

Section 143(3)Section 5

…Oil (Great Britain) Ltd. 108 ITR 874 (Bom) (Refer pg 56,62 of Paper Book-I) Mahabir Commercial Co Ltd vs. Commissioner of Income-tax (86 ITR 417) (SC); (Refer Pg 64, 80 of Paper Book) 6 M/s. Daimler AG Commissioner of Income-tax Vs Mewar Textile Mills Ltd (91 ITR 542) (SC); (Refer pg 81, 83 of Paper Book I) Additional Commissioner of income-tax v Skoda Export, Praha (172 ITR 358) (AP) (Refer pg 84, 88 of Paper Book I). 10. The Id. Counsel further submitted as follows: The assessee further submits that provisions of Circular No. 23/1969 dated 23 July 1969 ('Circular23') issued by the Central Board of Direct Tax…

Ulo Systems Llc, Gurgaon vs. ADIT, Dehradun

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

ITA 285/DEL/2013[2004-05]Status: DisposedITAT Delhi19 Jun 2018AY 2004-05

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Sh. Nageswar Rao (Adv.) &For Respondent: Sh. Satpal Gulati (CIT DR)

Section 115ASection 143(1)Section 143(3)Section 147Section 148Section 44BSection 44D

…The same have not been offered to tax in India as the sake has been concluded outside India. In this regard, reliance has been placed on, inter-alia, the following rulings. -Mahabir Commercial Co. Ltd. v CIT (86 ITR 417)(SC); -CIT v Mewar Textile Mills Ltd. (91 ITR 542) (SC); -CIT vs. Fried Krupp Industries (128 ITR 27) (Mad); -CIT v Kirloskar Oil Engines Ltd. (135 ITR 762)(Bom); and -ACIT v. Skoda Exports (172 ITR 358)(AP)” As per the TDS certificates enclosed with the return of income it has been observed that the assessee has earned the revenues and tax has been deducted at source. The revenues earned are as…

Ulo Systems Llc., Gurgaon vs. ADIT, Dehradun

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

ITA 5278/DEL/2011[2005-06]Status: DisposedITAT Delhi19 Jun 2018AY 2005-06

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Sh. Nageswar Rao (Adv.) &For Respondent: Sh. Satpal Gulati (CIT DR)

Section 115ASection 143(1)Section 143(3)Section 147Section 148Section 44BSection 44D

DCIT (It) 2(1)(2), Mumbai vs. Daimler Ag (Formerly Known As Daimler Chrysler Ag), Mumbai

ITA 5704/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 May 2018AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm Dcit (It)-2(1)(2), M/S Daimler Ag Room No. 1713, 17Th Floor, C/O Srbc & Associates Llp बिधम/ Air India Building, 14Th Floor, The Ruby, Nariman Point, 29 Senapati Bapat Marg, Vs. Mumbai-400021 Dadar (W), Mumbai-400050 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcd2354C (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri M.P. Lohia &For Respondent: Shri V. Vidhyadhar, Sr. D.R

Section 143(2)Section 143(3)Section 5(2)Section 9(1)(i)

…e laws: CIT Vs. Gulf Oil (Great Britain) Ltd. 108 ITR 874 (Bom) (Refer pg 56,62 of Paper Book-I) Mahabir Commercial Co Ltd vs. Commissioner of Income-tax (86 ITR 417) (SC); (Refer Pg 64, 80 of Paper Book) Commissioner of Income-tax Vs Mewar Textile Mills Ltd (91 ITR 542) (SC); (Refer pg 81, 83 of Paper Book I) Additional Commissioner of income-tax v Skoda Export, Praha (172 ITR 358) (AP) (Refer pg 84, 88 of Paper Book I). 10. The Id. Counsel further submitted as follows: The assessee further submits that provisions of Circular No. 23/1969 dated 23 July 1969 ('Circular23') issued by the Central Board of Direct Ta…

ADIT (It) (2), Mumbai vs. Daimler Ag, Mumbai

ITA 7648/MUM/2013[2008-09]Status: DisposedITAT Mumbai28 Sept 2016AY 2008-09

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./ I.T.A. No. 7648 & 7649/Mum/2013 ("नधा"रण वष" / Assessment Year: 2008-09 & 2009-10) Asst. Dit(It) -1(2), M/S. Daimler Ag Room No.119, 1St Floor, Scindia C/O Srbc & Associates 14Th Floor, The Ruby 29, बनाम/ House, N.M. Road, Ballard Estate, Mumbai-400 038. Senapati Bapat Marg Vs. Dadar (West) Mumbai-400 028. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aabcd 2354C (अपीलाथ" /Appellant) (""यथ" / Respondent) :

For Appellant: Shri Hemen Chandariya

Section 143(3)Section 195Section 234B

…case laws: CIT v Gulf Oil (Great Britain) Ltd 108 ITR 874 (Bom) (Refer pg 56,62 of Paper Book-I) Mahabir Commercial Co Ltd vs. Commissioner of Income-tax (86 ITR 417) (SC); (Refer Pg 64, 80 of Paper Book) Commissioner of Income-tax vs Mewar Textile Mills Ltd (91 ITR 542) (SC); (Refer pg 81,83 of Paper Book I) Additional Commissioner of income-tax v Skoda Export, Praha (172 ITR 358) (AP) (Refer pg 84,88 of Paper Book I) (A.Y 2008-09 &2009-10) M/s. Daimler AG 10. The ld. Counsel further submitted as follows: The assessee further submits that provisions of Circular No23/1969 dated 23 July 1969 (‘Circular23’) issued…