Kingfisher Airlines Ltd. v. DDIT

179 ITD 364Income Tax Appellate Tribunal#19579 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 143(3)Section 144C(13)Section 195Section 40(a)(i)Section 9(1)(vii)Section 90(2)Section 5Section 9

Issues it is cited on

trcsection 90(2)royalty incomesection 9(1)(vii)computer softwaresection 40(a)(i)fees for technical servicespermanent establishmentsection 195section 90profits and gains of business or professionsection 9(1)

Judgments citing Kingfisher Airlines Ltd. v. DDIT

Gulf Piping Company Wll, Abu Dhabi vs. Dy Commissioner of Income Tax (International Taxation), Dehradun

ITA 83/DDN/2025[2022-23]Status: DisposedITAT Dehradun14 Jan 2026AY 2022-23

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Nabin Ballodia, CA &For Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 143(3)Section 9(1)(vii)

…VS Electronics (supra) which has been relied upon by the Ld. AO has been overruled by the Hon’ble Madras High Court in the case of Bankok Glass Industry Ltd. vs. ACIT 34 taxmann.com 77 and by Bangalore Tribunal in the case of Kingfisher Airlines Ltd. vs. DDIT 179 ITD 364. 7. We have heard the Ld. Representatives of the parties and perused the records. The Ld. CIT(A) has recorded his findings and observations on the impugned issue in his appellate order as under:- “5. During the course of appellate proceedings, the appellant has made the following submissions:-  That the amounts remitted were not chargeable to ta…

Gulf Piping Company Wll, United Arab Emirates vs. Dy Commissioner of Income Tax (International Taxation), Dehradun

ITA 81/DDN/2024[2020-21]Status: DisposedITAT Dehradun14 Jan 2026AY 2020-21

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Nabin Ballodia, CA &For Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 143(3)Section 9(1)(vii)

…VS Electronics (supra) which has been relied upon by the Ld. AO has been overruled by the Hon’ble Madras High Court in the case of Bankok Glass Industry Ltd. vs. ACIT 34 taxmann.com 77 and by Bangalore Tribunal in the case of Kingfisher Airlines Ltd. vs. DDIT 179 ITD 364. 7. We have heard the Ld. Representatives of the parties and perused the records. The Ld. CIT(A) has recorded his findings and observations on the impugned issue in his appellate order as under:- “5. During the course of appellate proceedings, the appellant has made the following submissions:-  That the amounts remitted were not chargeable to ta…

Gulf Piping Company Wll, United Arab Emirates vs. Dy Commissioner of Income Tax (International Taxation), Dehradun

ITA 71/DDN/2024[2021-22]Status: DisposedITAT Dehradun14 Jan 2026AY 2021-22

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Nabin Ballodia, CA &For Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 143(3)Section 9(1)(vii)

…VS Electronics (supra) which has been relied upon by the Ld. AO has been overruled by the Hon’ble Madras High Court in the case of Bankok Glass Industry Ltd. vs. ACIT 34 taxmann.com 77 and by Bangalore Tribunal in the case of Kingfisher Airlines Ltd. vs. DDIT 179 ITD 364. 7. We have heard the Ld. Representatives of the parties and perused the records. The Ld. CIT(A) has recorded his findings and observations on the impugned issue in his appellate order as under:- “5. During the course of appellate proceedings, the appellant has made the following submissions:-  That the amounts remitted were not chargeable to ta…

DCIT, Circle-4(2), New Delhi vs. Campus Eai India Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 355/DEL/2021[2017-18]Status: DisposedITAT Delhi20 Oct 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 143(2)Section 143(3)Section 40

…VS Electronics (supra) which has been relied upon by the Ld. AO has been overruled by the Hon’ble Madras High Court in the case of Bankok Glass Industry Ltd. vs. ACIT 34 taxmann.com 77 and by Bangalore Tribunal in the case of Kingfisher Airlines Ltd. vs. DDIT 179 ITD 364. 7. We have heard the Ld. Representatives of the parties and perused the records. The Ld. CIT(A) has recorded his findings and observations on the impugned issue in his appellate order as under:- “5. During the course of appellate proceedings, the appellant has made the following submissions:-  That the amounts remitted were not chargeable to…

Kingfisher Airlines Ltd. v. DDIT (179 ITD 364) — Cited in 4 Judgments | BharatTax