Inter-Continental Hotels Group (Asia Pacific) (Pte.) Ltd. v. ACIT

148 Taxmann.com 27Reported decision2023#22628 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,627 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 1961 Section 115A(1)(b) of the Income Tax Act Section 142(1) of the Income Tax Act Section 143(2) of the Income Tax Act Section 143(3) of the Income Tax Act Section 144C of the Income Tax Act Section 144C(13) of the Income Tax Act Section 144C(2)(b) of the Income Tax Act

Issues it is cited on

person company india business

Judgments citing Inter-Continental Hotels Group (Asia Pacific) (Pte.) Ltd. v. ACIT

Harley-Davidson Motor Company Inc., United States of America vs. Assistant Commissioner of Income Tax, International Tax Circle- 2(1)(1), New Delhi

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

ITA 3753/DEL/2023[2021-22]Status: DisposedITAT Delhi27 Dec 2024AY 2021-22

Bench: Shri Vimal Kumar & Shri Avdhesh Kumar Mishraharley – Davidson Motor Vs. Acit, International Tax Company Inc. Circle –2(1)(1), C/O. H-D Motor Company New Delhi India Pvt. Ltd. Building No.5, Tower A, Level-18, Dlf Cyber City Gurgaon, Haryana – 122 002 Pan : Aacch 6849 M (Appellant) (Respondent) Assessee By Shri K. M. Gupta, Adv. & Shri Jaskaran Sarkaria, C.A. Respondent By Shri Vijay B. Vasanta, Cit-D.R. Date Of Hearing 26.11.2024 Date Of Pronouncement 27.12.2024 O R D E R Per Vimal Kumar, Jm:

Section 115A(1)(b)Section 142(1)Section 143(2)Section 143(3)Section 144CSection 144C(13)Section 144C(2)(b)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER Harley – Davidson Motor Vs. ACIT, International Tax Company Inc. Circle –2(1)(1), C/o. H-D Motor Company New Delhi India Pvt. Ltd. Building No.5, Tower A, Level-18, DLF Cyber City Gurgaon, Haryana – 122 002 PAN : AACCH 6849 M (Appellant) (Respondent) Assessee by Shri K. M. Gupta, Adv. and Shri Jaskaran Sarkaria, C.A. Respondent by Shri Vijay B. Vasanta, CIT-D.R. Date of Hearing 26.11.2024 Date of Pronouncement 27.12.2024 O R D E R PER VIMAL KUMAR, JM: 1. The…

Manufacture Francaise Des Pneumatiques Michelin, France vs. ACIT, Circle-2(2)(1), (International Taxation), New Delhi

In the result, the appeal is partly allowed

ITA 521/DEL/2020[2016-17]Status: DisposedITAT Delhi13 Sept 2023AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri N.K. Billaiyaassessment Year: 2016-17

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Manufacture Francaise Des Vs. ACIT, Pneumatiques Michelin, International taxation, C/o- 3rd Floor, Orchid Circle-2(2)(1), Business Park, Sohna Road, New Delhi Gurgaon -122 002 PAN :AAHCM1684L (Appellant) (Respondent) Assessee by Sh. Rajan Vohra, CA Sh. Hemen Chandraya, CA Department by Sh. Vizay B. Vasanta, CIT(DR) Date of hearing 15.06.2023 Date of pronouncement 13.09.2023 ORDER PER SAKTIJIT DEY, V.P. Captioned appeal by the assessee ar…

Spi Global Us Inc, Puducherry vs. ACIT, Circle-3(1)(2), International Taxation, New Delhi

In the result, appeal of the assessee is allowed

ITA 1662/DEL/2022[2019-20]Status: DisposedITAT Delhi07 Jul 2023AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2019-20

For Appellant: Shri Ashik Shah, AdvocateFor Respondent: Shri Vizay Vasanta, CIT- DR

Section 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2019-20 Spi Global US, Inc. Vs. ACIT, C/o Spi Technologies India P. Ltd. Circle-3(1)(2), Gothi Industrial Estate, International R.S. No. 415 & 416, Vazhudavur, Taxation, Kurumbapet Revenue Village, New Delhi. Pondicherry Puducherry-605009 PAN ABBCS1722J (Appellant) (Respondent) Assessee by: Shri Ashik Shah, Advocate Department by: Shri Vizay Vasanta, CIT- DR Date of Hearing: 25.04.2023 Date of pronouncement: 07.07.2023 O R D E R PER ASTHA CHANDRA, JM The appe…