International AG v. ADIT

25 Taxmann.com 500Reported decision2012#24100 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 144C(3)Section 250

Issues it is cited on

tax treaty non-resident appeal before the tribunal transfer person company india business

Judgments citing International AG v. ADIT

DCIT(IT)-2(3)(2), MUMBAI, MUMBAI vs. GOLD STAR LINES LTD, MUMBAI

Appeal is hereby dismissed

ITA 4052/MUM/2025[2022-23]Status: DisposedITAT Mumbai30 Sept 2025AY 2022-23

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No.4052/Mum/2025 (निर्धारण वर्ा/Assessment Year: 2022-23) Dcit (It)-2(3)(2), V/S. Gold Star Lines Ltd Mumbai बिधम 804 To 806, Windsor Off Cst Kautilya Bhawan, G Road, Santacruz East, Block, Bkc, Mumbai Vidyanagari, S.O., Mumbai 400098 400098 स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No: Aaacg5389F Appellant/अपीलधथी .. Respondent/प्रनिवधदी निर्धाररिी की ओर से /Assessee Shri. Bomi Daruwala/ Ms. Priyanka Jain/ Mr. Pankaj Soni/ Ms. Sofiya By: Shanmugam/ Ms. Anita Basrur Shri Krishna Kumar Sr Dr रधजस्व की ओर से /Revenue By: सुिवधई की िधरीख / Date Of Hearing 05.08.2025 घोर्णध की िधरीख/Date Of Pronouncement 30.09.2025

Section 143(3)Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.4052/MUM/2025 (निर्धारण वर्ा/Assessment Year: 2022-23) DCIT (IT)-2(3)(2), v/s. Gold Star Lines Ltd Mumbai बिधम 804 to 806, Windsor Off CST Kautilya Bhawan, G Road, Santacruz East, Block, BKC, Mumbai Vidyanagari, S.O., Mumbai 400098 400098 स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No: AAACG5389F Appellant/अपीलधथी .. Respondent/प्रनिवधदी निर्धाररिी की ओर से /Assessee Shri. Bomi Daruwala/ Ms. Priyanka Jain/ Mr. Pankaj Soni/ Ms. Sofiya by: Shanmugam/ Ms. Anita Basrur Sh…

LEMNISK PRIVATE LIMITED (FORMERLY KNOWN AS 'VIZURY INTERACTIVE SOLUTIONS PRIVATE LIMITED'),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2) , BANGALORE

In the result appeal filed by assessee for assessment year

ITA 2129/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K.R. Vasudevan

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1851/Bang/2017 & 2129/Bang/2018 Assessment Years : 2012-13 & 2013-14 M/s. Lemnisk Pvt. Ltd., (formerly known as ‘Vizury The Deputy Interactive Solutions Pvt. Commissioner of Ltd.), Income Tax, No. 135, 1st Cross, Circle – 7 (1) (2), 5th Block, Koramangala, Vs. Bangalore. Bangalore – 560 095. PAN: AACCV8881B APPELLANT RESPONDENT : Shri K.R. Vasudevan, Assessee by Advocate : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 02-03-2022 Date of Pronounc…

LEMNISK PRIVATE LIMITED (FORMERLY KNOWN AS 'VIZURY INTERACTIVE SOLUTIONS PVT LTD'),BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result appeal filed by assessee for assessment year

ITA 1851/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K.R. Vasudevan