ITO v. AON Specialist Services (P.) Ltd.

43 Taxmann.com 286Reported decision2014#25124 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 1961 Section 115JB Income Tax Act Section 139(1) Income Tax Act Section 143(3) Income Tax Act Section 144C(13) Income Tax Act Section 192 Income Tax Act Section 192B Income Tax Act Section 195 Income Tax Act

Issues it is cited on

section 40a(ia)short deduction of tax disallowance under section 40(a)(ia)withholding tax section 192 section 40(a)(i)fees for technical services tax treaty section 195 liable to tax section 40(a)section 40(a)(ia)

Judgments citing ITO v. AON Specialist Services (P.) Ltd.

AYESA INGENIERIA Y ARQUITECTURA S.A.,NOIDA vs. ACIT INTL. TAXATION, GURGAON

In the result, appeal of the assessee is allowed

ITA 2174/DEL/2023[2021-22]Status: DisposedITAT Delhi08 Apr 2024AY 2021-22

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Vivek Sarin, AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR

Section 143(3)Section 192BSection 195Section 201Section 40Section 7(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 2173 & 2174/Del/2023 Asstt. Years: 2020-21 & 2021-22 Ayesa Ingenieria Y Arquitectura Vs. ACIT S.A. Int. Taxation D-99, 4th Floor, Gurgaon Sector-2, Noida, Uttar Pradesh 201301 PAN AAHCA8666J (Appellant) (Respondent) Assessee by: Shri Vivek Sarin, Advocate Shri D.P.Singh, Advocate Shri D D Gupta, Advocate Department by: Shri Vizay B. Vasanta, CIT-DR Date of Hearing: 07.03.2024 Date of 08.04.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM Both the appeals…

AYESA INGENIERIA Y ARQUITECTURA S.A.,NOIDA vs. ACIT INTL. TAXATION, GURGAON

In the result, appeal of the assessee is allowed

ITA 2173/DEL/2023[2020-21]Status: DisposedITAT Delhi08 Apr 2024AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Vivek Sarin, AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR

Section 143(3)Section 192BSection 195Section 201Section 40Section 7(3)

SERCO INDIA PVT. LTD.,PUNE vs. DCIT, GURGAON

In the result, appeal filed by the Assessee stands allowed

ITA 1432/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Jun 2023AY 2011-12

Bench: Shrianil Chaturvedi, Am & Shri N. K. Choudhry, Jm

For Appellant: Sh. Suraj Bhan Nain, Ld. AdvFor Respondent: Sh. Rajesh Kumar, Ld. CIT (DR)

Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, DELHI BEFORE SHRIANIL CHATURVEDI, ACCOUNTANT MEMBER, AM & SHRI N. K. CHOUDHRY, JM I.T.A. No. 1432/Del/2016 Assessment Year: 2011-12) Serco India Pvt. Ltd. DCIT Circle-4(1), 3rd Floor, Vanijya Nikunj, C/o Traveltime Car Rental Pvt. Ltd., Office No. 105, HSIIDC Building, Udyog Astral Court, B Wing, Near Vs. Vihar, Phase-V, Near Gaikwad Petrol Pump, Shankar Chowk, NH-8, Sanewadi, Aundh, Pune- Gurgaon. 411007. PAN No.AAJCS6704P (Appellant) (Respondent) : Appellant by : Sh. Suraj Bhan Nain, Ld. Adv &Sh. Mahfuzur Rehman, Ld. CA Respondent by : Sh. Rajesh Kumar, Ld. CIT…