JCIT (OSD) v. Merrill Lynch Capital Market Espana SA SV

112 Taxmann.com 119Reported decision#22030 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2020 to 2024.

Sections most often in play

Section 143(3)Section 144C(13)Section 150(1)Section 195Section 234ASection 234BSection 234FSection 270A

Judgments citing JCIT (OSD) v. Merrill Lynch Capital Market Espana SA SV

Ge Precision Healthcare Llc, Usa vs. The Assistant Commissioner of Income Tax, Circle 1(3)(1), Minto Road, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2623/DEL/2023[AY 2021-22]Status: DisposedITAT Delhi17 Jan 2024

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ravi Sharma, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 234ASection 234BSection 234FSection 270ASection 56Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 2623/Del/2023 : Asstt. Year: 2021-22 GE Precision Healthcare LLC, Vs ACIT, 3000 N, Grandview Blvd, Waukesha, Circle 1(3)(1), Wisconsin, USA 53188 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAHCG6915E Assessee by : Sh. Ravi Sharma, Adv. Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 18.10.2023 Date of Pronouncement: 17.01.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order dated 22.08.…

Ge Precision Healthcare Llc, Karnataka vs. ACIT Circle International Tax 1(3)(1), New Delhi

In the result, appeal is allowed, as indicated above

ITA 404/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Aug 2023AY 2020-21

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2020-21

Section 115ASection 143(3)Section 144C(13)Section 4Section 56Section 56(1)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, VICE PRESIDENT Assessment Year: 2020-21 GE Precision Healthcare LLC, Vs. Assistant Commissioner of C/o- Wipro GE Healthcare Income Tax, Private Ltd., No. 4, Kadugodi Circle- International Tax - Industrial Area Whitefield, 1(3)(1), Bangalore, New Delhi Karnataka PAN :AAHCG6915E (Appellant) (Respondent) Assessee by Sh. Ravi Sharma, Adv. Sh. Anubhav Rastogi, CA Department by Sh. Vizay B. Vasanta, CIT(DR) Date of hearing 16.05.2023 Date of pronouncement 14.08.2023 ORDER This is an appeal by th…

Indoco Remedies Limited, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle-6(1), Mumbai

In the result, appeals are partly allowed

ITA 6532/MUM/2017[2013-14]Status: DisposedITAT Mumbai03 Sept 2020AY 2013-14

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Madhur AgarwalFor Respondent: Ms. Samatha Mullamudi
Section 115JSection 143(3)Section 154Section 35Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.6532/Mum./2017 (Assessment Year : 2013–14) ITA no.6533/Mum./2017 (Assessment Year : 2014–15) Indoco Remedies Ltd. 166, CST Road, Santacruz (E) ……………. Appellant Mumbai 400 098 PAN – AAACI0380C v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–6(1), Mumbai ITA no.4591/Mum./2017 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–6(1), Mumbai v/s Indoco Remedies Ltd. 166, CST Road, Santacruz (E) ……………. Respondent Mu…