Jebon Corporation India Liaison Office v. CIT

245 CTR 300Reported decision#12482 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2016 to 2016.

Judgments citing Jebon Corporation India Liaison Office v. CIT

Mc Dermott Eastern Hemisphere Td ( Formelry Known As J. Ray Mc Dermott Eastern Hemisphere Ltd), Mumbai vs. DDIT (It) 3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 7855/MUM/2011[2008-09]Status: DisposedITAT Mumbai06 May 2016AY 2008-09

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…und during the course of survey to show that the assessee was carrying out substantive business operations from the said office premises. He relied upon the judgment of Hon’ble Karnataka High Court in the case of Jebon Corporation India Liaison Office vs. CIT 245 CTR 300. 4.6. In rejoinder, the assessee has distinguished the judgment of Jebon Corporation India Liaison Office (supra) on facts and submitted that the documents impounded during the course of survey do not prove at all carrying out of any substantive business, and at the most, said office can be said to be a place for supply of information and doing s…

J Ray Mcdermott Eastern Hemisphere Ltd, Mumbai vs. DDIT (It) 3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 8720/MUM/2010[2004-05]Status: DisposedITAT Mumbai06 May 2016AY 2004-05

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…und during the course of survey to show that the assessee was carrying out substantive business operations from the said office premises. He relied upon the judgment of Hon’ble Karnataka High Court in the case of Jebon Corporation India Liaison Office vs. CIT 245 CTR 300. 4.6. In rejoinder, the assessee has distinguished the judgment of Jebon Corporation India Liaison Office (supra) on facts and submitted that the documents impounded during the course of survey do not prove at all carrying out of any substantive business, and at the most, said office can be said to be a place for supply of information and doing s…

J Ray Mcdermott Eastrn Hemisphere Ltd, Mumbai vs. DDIT (It) 3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 8718/MUM/2010[2007-08]Status: DisposedITAT Mumbai06 May 2016AY 2007-08

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…und during the course of survey to show that the assessee was carrying out substantive business operations from the said office premises. He relied upon the judgment of Hon’ble Karnataka High Court in the case of Jebon Corporation India Liaison Office vs. CIT 245 CTR 300. 4.6. In rejoinder, the assessee has distinguished the judgment of Jebon Corporation India Liaison Office (supra) on facts and submitted that the documents impounded during the course of survey do not prove at all carrying out of any substantive business, and at the most, said office can be said to be a place for supply of information and doing s…

J Ray Mcdermott Eastrn Hemisphere Ltd, Mumbai vs. DDIT (It), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 8717/MUM/2010[2005-06]Status: DisposedITAT Mumbai06 May 2016AY 2005-06

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…und during the course of survey to show that the assessee was carrying out substantive business operations from the said office premises. He relied upon the judgment of Hon’ble Karnataka High Court in the case of Jebon Corporation India Liaison Office vs. CIT 245 CTR 300. 4.6. In rejoinder, the assessee has distinguished the judgment of Jebon Corporation India Liaison Office (supra) on facts and submitted that the documents impounded during the course of survey do not prove at all carrying out of any substantive business, and at the most, said office can be said to be a place for supply of information and doing s…

J. Ray Mc Dermott Eastern Hemisphere Ltd, Mumbai vs. ADIT (It)-3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 2227/MUM/2009[2002-2003]Status: DisposedITAT Mumbai06 May 2016AY 2002-2003

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…und during the course of survey to show that the assessee was carrying out substantive business operations from the said office premises. He relied upon the judgment of Hon’ble Karnataka High Court in the case of Jebon Corporation India Liaison Office vs. CIT 245 CTR 300. 4.6. In rejoinder, the assessee has distinguished the judgment of Jebon Corporation India Liaison Office (supra) on facts and submitted that the documents impounded during the course of survey do not prove at all carrying out of any substantive business, and at the most, said office can be said to be a place for supply of information and doing s…

J. Ray Mc Dermott Eastern Hemisphere Ltd, Mumbai vs. ADIT (It)-3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 2226/MUM/2009[2000-2001]Status: DisposedITAT Mumbai06 May 2016AY 2000-2001

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…und during the course of survey to show that the assessee was carrying out substantive business operations from the said office premises. He relied upon the judgment of Hon’ble Karnataka High Court in the case of Jebon Corporation India Liaison Office vs. CIT 245 CTR 300. 4.6. In rejoinder, the assessee has distinguished the judgment of Jebon Corporation India Liaison Office (supra) on facts and submitted that the documents impounded during the course of survey do not prove at all carrying out of any substantive business, and at the most, said office can be said to be a place for supply of information and doing s…

M/S. J. Ray Mc Dermott Eastern Hemisphere Ltd, Mumbai vs. The ACIT It 3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 2309/MUM/2006[2002-2003]Status: DisposedITAT Mumbai06 May 2016AY 2002-2003

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…und during the course of survey to show that the assessee was carrying out substantive business operations from the said office premises. He relied upon the judgment of Hon’ble Karnataka High Court in the case of Jebon Corporation India Liaison Office vs. CIT 245 CTR 300. 4.6. In rejoinder, the assessee has distinguished the judgment of Jebon Corporation India Liaison Office (supra) on facts and submitted that the documents impounded during the course of survey do not prove at all carrying out of any substantive business, and at the most, said office can be said to be a place for supply of information and doing s…

J.Ray Mc Dermott Eastern Hemisphere Ltd vs. The Jdit (It) 4

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 5302/MUM/2004[2000-01]Status: DisposedITAT Mumbai06 May 2016AY 2000-01

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…und during the course of survey to show that the assessee was carrying out substantive business operations from the said office premises. He relied upon the judgment of Hon’ble Karnataka High Court in the case of Jebon Corporation India Liaison Office vs. CIT 245 CTR 300. 4.6. In rejoinder, the assessee has distinguished the judgment of Jebon Corporation India Liaison Office (supra) on facts and submitted that the documents impounded during the course of survey do not prove at all carrying out of any substantive business, and at the most, said office can be said to be a place for supply of information and doing s…

Jebon Corporation India Liaison Office v. CIT (245 CTR 300) — Cited in 8 Judgments | BharatTax