Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS)

182 Taxmann 252High Court2009#4998 most cited
23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Issues it is cited on

section 5(2)(b)section 9(2)section 9(1)(vii)(b)section 144c(10)section 2(11)make available clausesection 195(1)sanction under section 151section 9(i)(vii)tax residency certificatesection 5(2)fees for included services

Judgments citing Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS)

ACIT, CIRCLE-61(1), NEW DELHI vs. SUBRAMANIAM HARIHARAN, NEW DELHI

ITA 600/DEL/2020[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Tanya Sharma, Sr. Advocate
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: D : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Circle-61(1), New Delhi. ITA No.600/Del/2020 Assessment Year: 2013-14 Vs Subramaniam Hariharan, E-556, 2nd Floor, Greater Kailash, New Delhi – 110 048. PAN: AABPH0358K ITA No.9832/Del/2019 Assessment Year: 2013-14 Subramaniam Hariharan, Subramaniam & Associates, Attorneys-at-law, Central Square, Suite No.328, Plaza ill, 20, Manohar Lal Khorana Marg, Bara Hindu Rao (Off Rani Jhansi Road), Delhi – 110 006. PAN: AABPH0358K ACIT, Circle-63(1), New Delhi. A…

SUBRAMANIAM HARIHARAN,DELHI vs. ACIT, CIRCLE-63(1), NEW DELHI

ITA 9832/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Respondent: Shri Ajay Vohra, Sr. Advocate
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: D : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Circle-61(1), New Delhi. ITA No.600/Del/2020 Assessment Year: 2013-14 Vs Subramaniam Hariharan, E-556, 2nd Floor, Greater Kailash, New Delhi – 110 048. PAN: AABPH0358K ITA No.9832/Del/2019 Assessment Year: 2013-14 Subramaniam Hariharan, Subramaniam & Associates, Attorneys-at-law, Central Square, Suite No.328, Plaza ill, 20, Manohar Lal Khorana Marg, Bara Hindu Rao (Off Rani Jhansi Road), Delhi – 110 006. PAN: AABPH0358K ACIT, Circle-63(1), New Delhi. A…

ANAND AND ANAND,NEW DELHI vs. JCIT, RANGE- 37, NEW DELHI

ITA 2134/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Respondent: Shri Ajay Vohra, Sr. Advocate
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: D : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ACIT, Circle-61(1), New Delhi. ITA No.600/Del/2020 Assessment Year: 2013-14 Vs Subramaniam Hariharan, E-556, 2nd Floor, Greater Kailash, New Delhi – 110 048. PAN: AABPH0358K ITA No.9832/Del/2019 Assessment Year: 2013-14 Subramaniam Hariharan, Subramaniam & Associates, Attorneys-at-law, Central Square, Suite No.328, Plaza ill, 20, Manohar Lal Khorana Marg, Bara Hindu Rao (Off Rani Jhansi Road), Delhi – 110 006. PAN: AABPH0358K ACIT, Circle-63(1), New Delhi. A…

HCL TECHNOLOGIES ITALY S.P.A,ITALY vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 596/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL TECHNOLOGIES BELGIUM BVBA,NEW DELHI vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 595/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL MEXICO S. DE R L,MEXICO vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 594/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL HONGKONG SAR LIMITED,NEW DELHI vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 593/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL TECHNOLOGIES (PROPRIETARY) LIMITED,NEW DELHI vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 567/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL TECHNOLOGIES BV,NETHERLANDS vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 565/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL AUSTRALIA SERVICES PTY LTD,AUSTRALIA vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 564/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL TECHNOLOGIES MAYLASIA SDN BHD,MALAYSIA vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 563/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL (BRAZIL) TECHNOLOGIES DA INFORMACAO EIRELI,NEW DELHI vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 562/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL CANADA INC.,CANADA vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 561/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL POLAND SP ZOO,POLAND vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 560/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL TECHNOLOGIES GERMANY GMBH,GERMANY vs. ACIT CIRCLE -2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 559/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL TECHNOLOGIES FRANCE,NEW DELHI vs. ACIT,CIRCLE-INT. TAX 2(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 544/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL TECHNOLOGIES PHILIPPINES INC.,NEW DELHI vs. ACIT,CIRCLE-INT. TAX 2(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 543/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL SINGAPORE PTE LTD,NEW DELHI vs. ACIT CIRCLE INTERNATIONAL TAXATION 2(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 537/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

HCL TECHNOLOGIES DENMARK APS,NEW DELHI vs. ACIT CIRCLE- 2(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 528/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER HCL Singapore PTE. Ltd. Asst. CIT C/o HCL Technologies Ltd, 806, Circle International Siddharth Vs. Taxation2(1)(1) 96, Nehru Place New Delhi New Delhi-110 019 PAN-AADCH 6267Q (Appellant) (Respondent) HCL Technologies Italy S.p.A Asst. CIT (Successor of HCL Italy S.R.L.) Circle International C/o HCL Technologies Ltd, 806, Vs. Taxation2(1)(1) Siddharth New Delhi 96, Nehru Place New Delhi-110 019 PAN-AAECH 9672A (Appellant) (Respondent) HCL Technologies Tehnologies A…

CHANDER MOHAN LAL,NEW DELHI vs. ACIT CIRCLE - 61(1), NEW DELHI

ITA 1869/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Dec 2021AY 2015-16

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar[Assessment Year: 2015-16]

Section 194CSection 40A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI (Through Video Conferencing) BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER [Assessment Year: 2015-16] Sh. Chander Mohan Lall, Assistant Commissioner of D-17, South Extension, Part-2, Income Tax, New Delhi-110049 Circle-6(1), Dr. S.P. Mukherjee Civic Centre, Jawaharlal Nehru Marg, New Delhi-110002 PAN-AAFPL6527N Appellant Respondent Appellant by Sh. Ajay Vohra, Sr. Adv. Sh. Neeraj Jain, Adv. Ms. Manisha Sharma Adv. Respondent by Sh. F.R. Meena - Sr. DR Date of Hearing 29.11.2021 Date of Pronouncement 09.12.2021…

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Jindal Thermal Power Co. Ltd. v. Dy. CIT (TDS) (182 Taxmann 252) — Cited in 23 Judgments | BharatTax