India. In Commissioner of Income Tax v. DCM Limited

336 ITR 599High Court2011#24559 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2013 to 2015.

Judgments citing India. In Commissioner of Income Tax v. DCM Limited

Hcl Ltd vs. The Commissioner of Income-Tax

ITA - 93 / 2002HC Delhi03 Feb 2015
Section 260A

…endent upon the quantum of production or use of the intellectual property right. 12. The aforesaid ratio is the legal position, which has been applied and accepted in several decisions in India. In Commissioner of Income Tax versus DCM Limited, (2011) 336 ITR 599 (Delhi), DTAA between India and United Kingdom was applicable. DCM Limited, the assessee, had entered into an agreement with one Tate and Lyle Industries Limited, London, which envisages payment of £ 15,500 in four instalments towards supply of documents, concerning what was known as Talo processes. The UK company, a pioneer in sugar techn…

Hcl Limited

ITA/93/2002HC Delhi03 Feb 2015
Section 260A

…endent upon the quantum of production or use of the intellectual property right. 12. The aforesaid ratio is the legal position, which has been applied and accepted in several decisions in India. In Commissioner of Income Tax versus DCM Limited, (2011) 336 ITR 599 (Delhi), DTAA between India and United Kingdom was applicable. DCM Limited, the assessee, had entered into an agreement with one Tate and Lyle Industries Limited, London, which envisages payment of £ 15,500 in four instalments towards supply of documents, concerning what was known as Talo processes. The UK company, a pioneer in sugar techn…

Commissioner of Income Tax Rajahmundry vs. M/S.B.Krishna Murthy Kakinada and 2 Ors

ITTA/93/2002HC Telangana10 Dec 2013

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

India. In Commissioner of Income Tax v. DCM Limited (336 ITR 599) — Cited in 3 Judgments | BharatTax