IT Solution Inc. v. ADIT

86 Taxmann.com 240Supreme Court of India2017#1558 most cited

What is IT Solution Inc. v. ADIT authority for?

Once the arm's length principle has been satisfied under transfer pricing provisions, no further profit can be attributed to a person even if they have a permanent establishment in India. A reassessment notice based solely on the allegation of a permanent establishment is unsustainable if the arm's length price procedure has been followed.

73

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

IT Solution Inc. v. ADIT · SC · 2017 · permanent establishment · arm's length principle · tax treaty · business connection · section 9(1)(i) · international taxation

Sections most often in play

Section 143(3)Section 144C(13)Section 142(1)Section 234BSection 234CSection 234DSection 271(1)(c)Section 133(6)

Issues it is cited on

installation pefixed place peagency peservice pesection 9(1)(i)permanent establishmentbusiness connectiontax treatydirections of the drpsection 144c(13)dispute resolution panelliable to tax

Judgments citing IT Solution Inc. v. ADIT

General Reinsurance Corporation, United States of America vs. Assistant Commissioner of Income-Tax (International Taxation), Circle 2(3)(2), Mumbai

In the result, the Ground No

ITA 1817/MUM/2025[2022-23]Status: DisposedITAT Mumbai07 Jan 2026AY 2022-23

Bench: Shri Pawan Singh & Shri Girish Agrawal(Physical Hearing) General Reinsurance Corporation Acit (International Taxation), 1209, Orange Street Delaware, Vs Circle -2(3)(2), Mumbai Room No. 610, 6Th Floor, Kautilya Wilmington, United States, 19801 Usa Bhavan, G Block, Bandrakurla Complex, Bandra (East), [Pan:Aahcg8162B] Mumbai-400051. Appellant / Assessee Respondent / Revenue

Section 143(2)Section 143(3)Section 254(1)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER (Physical hearing) General Reinsurance Corporation ACIT (International Taxation), 1209, Orange Street Delaware, Vs Circle -2(3)(2), Mumbai Room No. 610, 6th Floor, Kautilya Wilmington, United States, 19801 USA Bhavan, G Block, BandraKurla Complex, Bandra (East), [PAN:AAHCG8162B] Mumbai-400051. Appellant / Assessee Respondent / Revenue Assessee by Shri Madhur Agarwal Advocate Revenue by Shri Krishna Kumar, Sr. DR Date of institution of appeal 18.03.2025 Date of hearing 16.10…

Saic Motor Corporation Ltd, China vs. DCIT, International Tax, Gurgaon

In the result, the appeal of the assessee is partly allowed

ITA 1191/DEL/2025[2022-23]Status: DisposedITAT Delhi07 Jan 2026AY 2022-23

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh[Assessment Year: 2022-23] Saic Motor Corporation Assistant Commissioner Of Income Limited, Tax, International Taxation, Gurgaon, Room No.509, Building No.1, Vs Hsiidc Building, Vanijya Nikunj, Tower No.563, Songtao Road, Udyog Vihar, Phase-V, Gurgaon, Pilot Free Trade Zone, Sanghai, Haryana-122001 China, Pan-Abfcs0870H Assessee Revenue Assessee By Shri Ajay Vohra, Sr. Adv. Shri Kunal Pandey, Adv. Revenue By Shri Rohit Garg, Cit-Dr Date Of Hearing 10.10.2025 Date Of Pronouncement 07.01.2026 Order

Section 142(1)Section 143(2)Section 143(3)Section 144CSection 153(1)

…ITA No.- 1191/Del/2025 SAIC Motor Corpora"on Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIMAL KUMAR, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2022-23] SAIC Motor Corporation Assistant Commissioner of Income Limited, Tax, International Taxation, Gurgaon, Room No.509, Building No.1, Vs HSIIDC Building, Vanijya Nikunj, Tower No.563, Songtao Road, Udyog Vihar, Phase-V, Gurgaon, Pilot Free Trade Zone, Sanghai, Haryana-122001 China, PAN-ABFCS0870H Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv. Shri Kunal Pandey, Adv. Revenue by Shr…

Alstom Transport Sa, Karnataka vs. DCIT, Int. Taxation Circle 1(1)(1), Delhi

In the result, impugned assessment order is set aside and appeal of the assessee is allowed for statistical purpose

ITA 1715/DEL/2025[2022-23]Status: DisposedITAT Delhi26 Nov 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1711 To 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 To 2015-16 और 2022-23)

For Appellant: Shri Deepak Chopra & Ms. Priyan TandonFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1711 to 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 to 2015-16 और 2022-23) ITA Nos.1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23) Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... अपीलाथ"/Appellant PAN: AAECA-2499-L बनाम Vs. Deputy Commissioner of…

Alstom Transport Sa, Karnataka vs. DCIT, Int. Taxation Circle 1(1)(1), Delhi

In the result, impugned assessment order is set aside and appeal of the assessee is allowed for statistical purpose

ITA 1714/DEL/2025[2015-16]Status: DisposedITAT Delhi26 Nov 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1711 To 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 To 2015-16 और 2022-23)

For Appellant: Shri Deepak Chopra & Ms. Priyan TandonFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1711 to 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 to 2015-16 और 2022-23) ITA Nos.1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23) Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... अपीलाथ"/Appellant PAN: AAECA-2499-L बनाम Vs. Deputy Commissioner of…

Alstom Transport Sa, Bangalore vs. DCIT Intl. Taxation Circle 1(1)(1), New Delhi

In the result, impugned assessment order is set aside and appeal of the assessee is allowed for statistical purpose

ITA 1713/DEL/2025[2014-15]Status: DisposedITAT Delhi26 Nov 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1711 To 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 To 2015-16 और 2022-23)

For Appellant: Shri Deepak Chopra & Ms. Priyan TandonFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1711 to 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 to 2015-16 और 2022-23) ITA Nos.1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23) Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... अपीलाथ"/Appellant PAN: AAECA-2499-L बनाम Vs. Deputy Commissioner of…

Alstom Transport Sa, Bangalore vs. DCIT Intl. Taxation Circle 1(1)(1), New Delhi

In the result, impugned assessment order is set aside and appeal of the assessee is allowed for statistical purpose

ITA 1712/DEL/2025[2013-14]Status: DisposedITAT Delhi26 Nov 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1711 To 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 To 2015-16 और 2022-23)

For Appellant: Shri Deepak Chopra & Ms. Priyan TandonFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1711 to 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 to 2015-16 और 2022-23) ITA Nos.1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23) Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... अपीलाथ"/Appellant PAN: AAECA-2499-L बनाम Vs. Deputy Commissioner of…

Alstom Transport Sa, Karnataka vs. DCIT International Taxation, Circle 1(1)(1), New Delhi

In the result, impugned assessment order is set aside and appeal of the assessee is allowed for statistical purpose

ITA 1711/DEL/2025[2011-12]Status: DisposedITAT Delhi26 Nov 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1711 To 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 To 2015-16 और 2022-23)

For Appellant: Shri Deepak Chopra & Ms. Priyan TandonFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1711 to 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 to 2015-16 और 2022-23) ITA Nos.1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23) Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... अपीलाथ"/Appellant PAN: AAECA-2499-L बनाम Vs. Deputy Commissioner of…

Lion Services Ltd., Delhi vs. Addl JCIT, Ludhiyana

In the result, impugned assessment order is set aside and appeal of the assessee is allowed for statistical purpose

ITA 1711/DEL/2024[2019-20]Status: DisposedITAT Delhi13 Jan 2025AY 2019-20

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1711 To 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 To 2015-16 और 2022-23)

For Appellant: Shri Deepak Chopra & Ms. Priyan TandonFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1711 to 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 to 2015-16 और 2022-23) ITA Nos.1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23) Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... अपीलाथ"/Appellant PAN: AAECA-2499-L बनाम Vs. Deputy Commissioner of…

Ge Nuovo Pignone S.P.A (Now Known As Nuovo Pignone International Srl) vs. Commissioner of Income Tax (International Taxation), Delhi - I & Anr

ITA/491/2019HC Delhi19 Sept 2024

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

Section 147Section 148

…ITA 491/2019 & W.P.(C) 6494/2019 Page 1 of 32 $~60 & 61 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 19.09.2024 + ITA 491/2019 & CM APPL. 23000/2019 (Stay) GE NUOVO PIGNONE S.P.A (NOW KNOWN AS NUOVO PIGNONE INTERNATIONAL SRL) .....Appellant Through: Mr. Sachit Jolly, Ms. Disha Jham, Ms. Soumya Singh, Mr. Devansh Jain, Mr. Raghav Dutt & Mr. Abhyudaya Shankar Bajpai, Advs. versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI - I & ANR. .....Respondents Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Man…

Clifford Chance Pte Ltd, Singapore vs. Assistant Commissioner of Income Tax, International Taxation, Circle Int. Tax

In the result, the appeals of the assessee for both the AYs 2020-21

ITA 3377/DEL/2023[2021-22]Status: DisposedITAT Delhi14 Mar 2024AY 2021-22

Bench: Dr. Brr Kumar & Ms. Astha Chandrasa No. 437/Del/2023

For Appellant: S/Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144CSection 144C(13)Section 153Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER SA No. 437/Del/2023 ITA Nos. 2681 & 3377/Del/2023 Asstt. Years: 2020-21 & 2021-22 Clifford Chance PTE Ltd. Vs. ACIT 25th Floor Tower 3, 12 Civic Centre, Marina Boulevard Marina New Delhi-110 002 Bay Financial Centre Singapore 999999 PAN AAECC1770C (Appellant) (Respondent) Assessee by: S/Shri Ajay Vohra, Sr. Adv., Neeraj Jain, Advocate, Ms. Shaily Gupta, Kunal Pandey and Archit Kabra, CA Department by: Shri Vizay B. Vasanta, CIT-DR Date of Hearing: 18.12.2023 Date of 14.03.2024…

Clifford Chance Pte. Ltd., Singapore vs. Assistant Commissioner of Income Tax, Civic Centre

In the result, the appeals of the assessee for both the AYs 2020-21

ITA 2681/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Mar 2024AY 2020-21

Bench: Dr. Brr Kumar & Ms. Astha Chandrasa No. 437/Del/2023

For Appellant: S/Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144CSection 144C(13)Section 153Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER SA No. 437/Del/2023 ITA Nos. 2681 & 3377/Del/2023 Asstt. Years: 2020-21 & 2021-22 Clifford Chance PTE Ltd. Vs. ACIT 25th Floor Tower 3, 12 Civic Centre, Marina Boulevard Marina New Delhi-110 002 Bay Financial Centre Singapore 999999 PAN AAECC1770C (Appellant) (Respondent) Assessee by: S/Shri Ajay Vohra, Sr. Adv., Neeraj Jain, Advocate, Ms. Shaily Gupta, Kunal Pandey and Archit Kabra, CA Department by: Shri Vizay B. Vasanta, CIT-DR Date of Hearing: 18.12.2023 Date of 14.03.2024…

Fedex Express International B.V., Mumbai vs. ACIT( International Taxation)-2(3)(1), Mumbai

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

ITA 2464/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 Jul 2023AY 2018-19
Section 143(3)Section 244ASection 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2463/Mum/2022 & 2464/Mum/2022 (Assessment Year :2018-19 & 2019-20) M/s. Fedex Express Vs. Assistant Commissioner of International B.V. Income Tax (International 111, FedEx Express Taxation)-2(3)(1) International Centre Mumbai Taurusavenue Hoofddorp Amsterdam Netherlands PAN/GIR No.AADCF2700Q (Appellant) .. (Respondent) Assessee by Shri Sriram Seshadri / Shri Mehul Jain & Ms.Amulya Revenue by Shri Soumendu Kumar Dash Date of Hearing 27/06/2023 Date of Pronouncement…

Fedex Express International B.V., Mumbai vs. ACIT( International Taxation)-2(3)(1), Mumbai

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

ITA 2463/MUM/2022[2019-20]Status: DisposedITAT Mumbai31 Jul 2023AY 2019-20
Section 143(3)Section 244ASection 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2463/Mum/2022 & 2464/Mum/2022 (Assessment Year :2018-19 & 2019-20) M/s. Fedex Express Vs. Assistant Commissioner of International B.V. Income Tax (International 111, FedEx Express Taxation)-2(3)(1) International Centre Mumbai Taurusavenue Hoofddorp Amsterdam Netherlands PAN/GIR No.AADCF2700Q (Appellant) .. (Respondent) Assessee by Shri Sriram Seshadri / Shri Mehul Jain & Ms.Amulya Revenue by Shri Soumendu Kumar Dash Date of Hearing 27/06/2023 Date of Pronouncement…

DCIT, Chennai vs. Royal Sundaram Alliance Insurance Company Ltd., Chennai

In the result, appeals filed by the Revenue for all assessment years

ITA 1367/CHNY/2013[2009-2010]Status: DisposedITAT Chennai28 Jun 2023AY 2009-2010

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.1668 To 1670/Chny/2011 & िनधा"रण वष" /Assessment Year: 2006-07 To 2008-09 & 2009-10 The Dy. Commissioner- V. M/S.Royal Sundaram – Of Income Tax, Alliance Insurance Co. Ltd., Large Taxpayer Unit, 21, Patullos Road, Chennai. Chennai-600 002. [Pan: Aabcr 7106 G] (अपीलाथ"/Appellant) (""थ"/Respondent) Department By : Mr.M.Swaminathan, Sr.St. Counsel Assessee By : Mr.Sandeep Bagmar, Adv. सुनवाई की तारीख/Date Of Hearing : 19.06.2023 घोषणा की तारीख /Date Of Pronouncement : 28.06.2023

For Appellant: Mr.Sandeep Bagmar, AdvFor Respondent: Mr.M.Swaminathan
Section 14ASection 37Section 40

…आयकर अपीलीय अिधकरण, ’डी’ !ायपीठ, चे$ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं *ी मंजूनाथा .जी, माननीय लेखा सद+ के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1668 to 1670/Chny/2011 & िनधा"रण वष" /Assessment Year: 2006-07 to 2008-09 & 2009-10 The Dy. Commissioner- v. M/s.Royal Sundaram – of Income Tax, Alliance Insurance Co. Ltd., Large Taxpayer Unit, 21, Patullos Road, Chennai. Chennai-600 002. [PAN: AABCR 7106 G] (अपीलाथ"/Appellant) (""थ"/Respondent) Department by : Mr.M.S…

DCIT, Chennai vs. M/S. United India Insurance Co. Ltd., Chennai

In the result, appeal filed by the Revenue is dismissed

ITA 1692/CHNY/2011[2007-08]Status: DisposedITAT Chennai28 Jun 2023AY 2007-08

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.1692/Chny/2011 िनधा"रण वष" /Assessment Year: 2007-08 The Dy. Commissioner- V. M/S.United India- Of Income Tax, Insurance Co. Ltd., Large Taxpayer Unit, 24, Whites Road, Chennai. Chennai-600 014. [Pan: Aaacu 5552 C] (अपीलाथ"/Appellant) (""थ"/Respondent) Department By : Mr.M.Swaminathan, Sr. Standing Counsel Assessee By : Mr.S.Sundararaman, Ca सुनवाई की तारीख/Date Of Hearing : 19.06.2023 घोषणा की तारीख /Date Of Pronouncement : 28.06.2023

For Appellant: Mr.S.Sundararaman, CAFor Respondent: Mr.M.Swaminathan
Section 14ASection 37Section 40Section 4A

…आयकर अपीलीय अिधकरण, ’डी’ !ायपीठ, चे$ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं *ी मंजूनाथा .जी, माननीय लेखा सद+ के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1692/Chny/2011 िनधा"रण वष" /Assessment Year: 2007-08 The Dy. Commissioner- v. M/s.United India- of Income Tax, Insurance Co. Ltd., Large Taxpayer Unit, 24, Whites Road, Chennai. Chennai-600 014. [PAN: AAACU 5552 C] (अपीलाथ"/Appellant) (""थ"/Respondent) Department by : Mr.M.Swaminathan, Sr. Standing Counsel Assessee by :…

DCIT, Chennai vs. M/S. Royal Sundaram Alliance Insurance Co. Ltd., Chennai

In the result, appeals filed by the Revenue for all assessment years

ITA 1670/CHNY/2011[2008-09]Status: DisposedITAT Chennai28 Jun 2023AY 2008-09

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.1668 To 1670/Chny/2011 & िनधा"रण वष" /Assessment Year: 2006-07 To 2008-09 & 2009-10 The Dy. Commissioner- V. M/S.Royal Sundaram – Of Income Tax, Alliance Insurance Co. Ltd., Large Taxpayer Unit, 21, Patullos Road, Chennai. Chennai-600 002. [Pan: Aabcr 7106 G] (अपीलाथ"/Appellant) (""थ"/Respondent) Department By : Mr.M.Swaminathan, Sr.St. Counsel Assessee By : Mr.Sandeep Bagmar, Adv. सुनवाई की तारीख/Date Of Hearing : 19.06.2023 घोषणा की तारीख /Date Of Pronouncement : 28.06.2023

For Appellant: Mr.Sandeep Bagmar, AdvFor Respondent: Mr.M.Swaminathan
Section 14ASection 37Section 40

…आयकर अपीलीय अिधकरण, ’डी’ !ायपीठ, चे$ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं *ी मंजूनाथा .जी, माननीय लेखा सद+ के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1668 to 1670/Chny/2011 & िनधा"रण वष" /Assessment Year: 2006-07 to 2008-09 & 2009-10 The Dy. Commissioner- v. M/s.Royal Sundaram – of Income Tax, Alliance Insurance Co. Ltd., Large Taxpayer Unit, 21, Patullos Road, Chennai. Chennai-600 002. [PAN: AABCR 7106 G] (अपीलाथ"/Appellant) (""थ"/Respondent) Department by : Mr.M.S…

DCIT, Chennai vs. M/S. Royal Sundaram Alliance Insurance Co. Ltd., Chennai

In the result, appeals filed by the Revenue for all assessment years

ITA 1669/CHNY/2011[2007-08]Status: DisposedITAT Chennai28 Jun 2023AY 2007-08

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.1668 To 1670/Chny/2011 & िनधा"रण वष" /Assessment Year: 2006-07 To 2008-09 & 2009-10 The Dy. Commissioner- V. M/S.Royal Sundaram – Of Income Tax, Alliance Insurance Co. Ltd., Large Taxpayer Unit, 21, Patullos Road, Chennai. Chennai-600 002. [Pan: Aabcr 7106 G] (अपीलाथ"/Appellant) (""थ"/Respondent) Department By : Mr.M.Swaminathan, Sr.St. Counsel Assessee By : Mr.Sandeep Bagmar, Adv. सुनवाई की तारीख/Date Of Hearing : 19.06.2023 घोषणा की तारीख /Date Of Pronouncement : 28.06.2023

For Appellant: Mr.Sandeep Bagmar, AdvFor Respondent: Mr.M.Swaminathan
Section 14ASection 37Section 40

…आयकर अपीलीय अिधकरण, ’डी’ !ायपीठ, चे$ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं *ी मंजूनाथा .जी, माननीय लेखा सद+ के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1668 to 1670/Chny/2011 & िनधा"रण वष" /Assessment Year: 2006-07 to 2008-09 & 2009-10 The Dy. Commissioner- v. M/s.Royal Sundaram – of Income Tax, Alliance Insurance Co. Ltd., Large Taxpayer Unit, 21, Patullos Road, Chennai. Chennai-600 002. [PAN: AABCR 7106 G] (अपीलाथ"/Appellant) (""थ"/Respondent) Department by : Mr.M.S…

DCIT, Chennai vs. M/S. Royal Sundaram Alliance Insurance Co. Ltd., Chennai

In the result, appeals filed by the Revenue for all assessment years

ITA 1668/CHNY/2011[2006-07]Status: DisposedITAT Chennai28 Jun 2023AY 2006-07

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.1668 To 1670/Chny/2011 & िनधा"रण वष" /Assessment Year: 2006-07 To 2008-09 & 2009-10 The Dy. Commissioner- V. M/S.Royal Sundaram – Of Income Tax, Alliance Insurance Co. Ltd., Large Taxpayer Unit, 21, Patullos Road, Chennai. Chennai-600 002. [Pan: Aabcr 7106 G] (अपीलाथ"/Appellant) (""थ"/Respondent) Department By : Mr.M.Swaminathan, Sr.St. Counsel Assessee By : Mr.Sandeep Bagmar, Adv. सुनवाई की तारीख/Date Of Hearing : 19.06.2023 घोषणा की तारीख /Date Of Pronouncement : 28.06.2023

For Appellant: Mr.Sandeep Bagmar, AdvFor Respondent: Mr.M.Swaminathan
Section 14ASection 37Section 40

…आयकर अपीलीय अिधकरण, ’डी’ !ायपीठ, चे$ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं *ी मंजूनाथा .जी, माननीय लेखा सद+ के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1668 to 1670/Chny/2011 & िनधा"रण वष" /Assessment Year: 2006-07 to 2008-09 & 2009-10 The Dy. Commissioner- v. M/s.Royal Sundaram – of Income Tax, Alliance Insurance Co. Ltd., Large Taxpayer Unit, 21, Patullos Road, Chennai. Chennai-600 002. [PAN: AABCR 7106 G] (अपीलाथ"/Appellant) (""थ"/Respondent) Department by : Mr.M.S…

DCIT Circle-1(2)(2) (International Taxation), New Delhi vs. Espn Star Sports Mauritius S.N.C. Et Compagnie, Mauritius

In the result, assessee’s appeal is allowed, whereas,

ITA 3089/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Nov 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2014-15 Espn Star Sports Mauritius Vs. Acit, S.N.C. Et Compagnie (Now Circle-1(2)(2), Known As Ess Advertising (International Taxation), (Mauritius) S.N.C. Et New Delhi Compagnie, 5Th Floor, Ebene Esplanade, 24 Cyber City, Ebene, Mauritius Pan :Aabfe6801E (Appellant) (Respondent) & Assessment Year: 2014-15

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2014-15 ESPN Star Sports Mauritius Vs. ACIT, S.N.C. et Compagnie (now Circle-1(2)(2), known as ESS Advertising (International Taxation), (Mauritius) S.N.C. et New Delhi Compagnie, 5th Floor, Ebene Esplanade, 24 Cyber City, Ebene, Mauritius PAN :AABFE6801E (Appellant) (Respondent) And Assessment Year: 2014-15 DCIT, Vs. ESPN Star Sports Mauritius Circle-1(2)(2), S.N.C. et Compagnie (now (International Taxation), known as ESS Advertising New Delhi (Mauri…

Espn Star Sports Mauritius S.N.C. Et Compagnie, Mauritius vs. ACIT Circle-1(2)(2) (International Taxation), New Delhi

In the result, assessee’s appeal is allowed, whereas,

ITA 3016/DEL/2019[2014-15]Status: DisposedITAT Delhi21 Nov 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2014-15 Espn Star Sports Mauritius Vs. Acit, S.N.C. Et Compagnie (Now Circle-1(2)(2), Known As Ess Advertising (International Taxation), (Mauritius) S.N.C. Et New Delhi Compagnie, 5Th Floor, Ebene Esplanade, 24 Cyber City, Ebene, Mauritius Pan :Aabfe6801E (Appellant) (Respondent) & Assessment Year: 2014-15

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2014-15 ESPN Star Sports Mauritius Vs. ACIT, S.N.C. et Compagnie (now Circle-1(2)(2), known as ESS Advertising (International Taxation), (Mauritius) S.N.C. et New Delhi Compagnie, 5th Floor, Ebene Esplanade, 24 Cyber City, Ebene, Mauritius PAN :AABFE6801E (Appellant) (Respondent) And Assessment Year: 2014-15 DCIT, Vs. ESPN Star Sports Mauritius Circle-1(2)(2), S.N.C. et Compagnie (now (International Taxation), known as ESS Advertising New Delhi (Mauri…

IT Solution Inc. v. ADIT (86 Taxmann.com 240) — Cited in 73 Judgments | BharatTax