Indo Overseas Films v. Income Tax Officer, International Taxation

81 Taxmann.com 378Reported decision2017#14442 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2022.

Issues it is cited on

section 192 section 234c section 40(a)(i)section 195 interest under section 234b section 144c(13)section 40(a)final assessment order international transaction capital expenditure double taxation section 234b

Judgments citing Indo Overseas Films v. Income Tax Officer, International Taxation

Hewlett Packard (India) Software Operation Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 413/BANG/2022[2017-18]Status: DisposedITAT Bangalore03 Oct 2022AY 2017-18

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.413/Bang/2022 Assessment Year: 2017-18

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 192Section 195Section 37Section 40Section 92C

…IT(TP)A No.413/Bang/2022 Hewlett Packard (India) Software Operation Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.413/Bang/2022 Assessment Year: 2017-18 Hewlett Packard (India) Deputy Commissioner of Software Operation Pvt. Ltd. Income-tax Survey No.192, Whitefield Road Circle-5(1)(2) Mahadevapura Post Vs. Bengaluru Bangalore 560 048 PAN NO : AAACH7164B APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hea…

Hewlett Packard (India) Software Operation Private Limited, 2016-17 vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 213/BANG/2021[2016-17]Status: DisposedITAT Bangalore03 Oct 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.213/Bang/2021 Assessment Year: 2016-17

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Capt. Pradeep Arya, D.R

Section 133(6)Section 143(3)Section 92C

…IT(TP)A No.213/Bang/2021 M/s. Hewlett Packard (India) Software Operation Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(TP)A No.213/Bang/2021 Assessment Year: 2016-17 M/s. Hewlett Packard (India) Software Operation Pvt. Ltd. Deputy Commissioner of Survey No.192, Whitefield Road Income-tax Mahadevapura Post Vs. Circle-3(1)(1) Bangalore 560 048 Bengaluru PAN NO : AAACH7164B APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Capt. Pradeep Arya, D.R. Date…

Spe India Films Holding Llc, Mumbai vs. ACIT (Intl Tax) -4(2) (2), Mumbai

In the result ground no-2 raised by the assessee- is fully allowed

ITA 457/MUM/2022[2018-19]Status: DisposedITAT Mumbai21 Sept 2022AY 2018-19

Bench: Shri Amit Shukla & Shri Gagan Goyalspe India Films Holding Llc C/O, Deloitte Haskins & Sells Llp One International Centre, Tower No.3, 27Th Floor-32Nd Floor, Senapati Bapat Marg, Elphinstone Road (W), Mumbai-400013. Pan: Aaocs1827L ...... Appellant Vs. Acit (International Taxation)-4(2)(2) 16Th Floor, Air India Building, Narimaon Point, Mumbai-400021. ..... Respondent Appellant By : Sh. P.J. Pardiwala/Paras Savla Respondent By : Sh. A.K. Keshari Date Of Hearing : 27/06/2022 Date Of Pronouncement : 21/09/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Dispute Resolution Panel-2, Mumbai [Hereinafter Referred To As [‘Drp’] Dated 06.01.2022 For The Assessment Year (Ay) 2018-19. The Assessee Has Raised The Following Grounds Of Appeal: “The Appellant, Objects To The Order Dated 19 January 2022 Passed Under Section 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 (Act) Passed By The Learned Assistant Commissioner Of Income-Tax (International Taxation) - 4(2)(2), Mumbai

For Appellant: Sh. P.j. Pardiwala/Paras SavlaFor Respondent: Sh. A.K. Keshari

Section 143(3)Section 234BSection 234CSection 270ASection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER SPE India Films Holding LLC C/o, Deloitte Haskins & Sells LLP One International Centre, Tower No.3, 27th Floor-32nd Floor, Senapati Bapat Marg, Elphinstone Road (W), Mumbai-400013. PAN: AAOCS1827L ...... Appellant Vs. ACIT (International Taxation)-4(2)(2) 16th Floor, Air India Building, Narimaon Point, Mumbai-400021. ..... Respondent Appellant by : Sh. P.j. Pardiwala/Paras Savla Respondent by : Sh. A.K. Keshari Date of hearing : 27/06/2022 Date of pronouncement : 21/09/…

Eit Services India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 210/BANG/2021[2016-17]Status: DisposedITAT Bangalore22 Aug 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Praveen Karanth, D.R

Section 133(6)Section 143(3)Section 92D

…IT(TP)A No.210/Bang/2021 EIT Services India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.210/Bang/2021 Assessment Year: 2016-17 EIT Services India Pvt. Ltd. Digital Park, 39/40, Electronic Deputy Commissioner of City Income-tax Phase II Hosur Road Vs. Circle 2(1)(1) Bangalore 560 100 Bangalore PAN NO : AAACD4078L APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, A.R. Respondent by : Shri Praveen Karanth, D.R. Date of Hearing : 27.07.2022 Date of Pronouncement :…

Spe India Films Holding Llc, Mumbai vs. D.C.I.T. (International Taxation) - 4(2)(2), Mumbai

In the result, the appeal of assessee is partly allowed as indicated above

ITA 6480/MUM/2017[2013-14]Status: DisposedITAT Mumbai03 Jun 2019AY 2013-14

Bench: Sri Mahavir Singh, Jm & Sri Nk Pradhan, Am

For Appellant: S/shri PJ PardiwalaFor Respondent: Shri Nishant Samiya, DR

Section 143(3)Section 144C(13)Section 9(1)(vi)

…आयकर अपीलीय अधिकरण “I” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI श्री महावीर स ुंह, न्याययक दस्य एवुं श्री एन. के. प्रिान लेखा दस्य के मक्ष । BEFORE SRI MAHAVIR SINGH, JM AND SRI NK PRADHAN, AM Aayakr ApIla saM./ ITA No. 6480/Mum/2017 (inaQa-arNa baYa- / Assessment Year 2013-14) SPE India Films Holding LLC Dy. Commissioner of C/o. Deloitte Haskins & Sells Income Tax (IT), 4(2)(2), 16th floor, Room No. 1613, LLP, Indiabulls Finance Centre, Tower 3, 27th Floor- Air India Building, Nariman Vs. 32nd Floor, Senapati Bapat Point, Mumbai-400 021 Marg, Elphinstone Road (W), Mumbai-400 0…

ITO, Ward-2(1) (1), Ahmedabad vs. M/S. Eylex Films Pvt. Ltd., Ranchi

In the result, appeal of the Revenue is dismissed

ITA 388/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad12 Mar 2019AY 2013-14

Bench: Justice Shri P. P. Bhatt & Shri Pradip Kumar Kedia

For Appellant: Shri S. N. Soparkar & ShriFor Respondent: Bandish Soparkar, A.Rs

Section 194JSection 194jSection 40Section 9

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE JUSTICE SHRI P. P. BHATT, PRESIDENT & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 1808/Ahd/2017 & 388/Ahd/2018 ("नधा"रण वष" / Assessment Years : 2014-15 & 2013-14) Income Tax Officer बनाम/ M/s. Eylex Films Pvt. Ward-2(1)(1), A’bad Ltd. Vs. 1st Floor, Navjivan Trust 3rd Floor, Chaitanya, Building, Ahmedabad – Kunjlal Street, Gandhi 380014 Chowk, Upper Bazar, Ranchi - 834001 & M/s. Eylex Films Pvt. Ltd. R.R.S. & Associates, 211, Kamal Complex, Nr. Stadium Circle, Opp. St…

ITO, Ward-2(1) (1), Ahmedabad vs. M/S. Eylex Films Pvt. Ltd., Ranchi

In the result, appeal of the Revenue is dismissed

ITA 1808/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad12 Mar 2019AY 2014-15

Bench: Justice Shri P. P. Bhatt & Shri Pradip Kumar Kedia

For Appellant: Shri S. N. Soparkar & ShriFor Respondent: Bandish Soparkar, A.Rs

Section 194JSection 194jSection 40Section 9