Kreuz Subsea Pte. Ltd. v. Deputy Director of Income-tax (International Taxation) 3 (1), Mumbai (58 Taxmann.com 371)

SAAB TECHNOLOGIES B.V.(FORMERLY KNOWN S ,KOLKATA vs. D.C.I.T., INTERNATIONAL TAXATION, CIRCLE-2(1), KOLKATA, KOLKATA

In the result, ITA No. 153/KOL/2022 is allowed

ITA 153/KOL/2022[2018-2019]Status: DisposedITAT Kolkata18 Apr 2024AY 2018-2019

Bench: Sri Anikesh Banerjee & Sri Girish Agrawal

…आयकर अपीलीय अिधकरण कोलकाता 'सी' पीठ, कोलकाता म" IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA "ी अिनकेश बनज", "याियक सद"य एवं "ी िगरीश अ"वाल, लेखा सद"य के सम" Before SRI ANIKESH BANERJEE, JUDICIAL MEMBER & SRI GIRISH AGRAWAL, ACCOUNTANT MEMBER I.T.A. No.: 153/KOL/2022 Assessment Year: 2018-19 Saab Technologies B.V (Formerly known as Holland Institute of Traffic Technologies B.V.)….......…………............................................Appellant [PAN: AABCH 5694 R] Vs. DCIT, International Taxation, Circle-2(1), Kolkata................Respondent Appearances: Assessee represented by: Sh. Abhishek Ke…

PLANETCAST INTERNATIONAL PTE.LTD,SINGAPURE vs. ACIT, CIRCLE1(1)(1) INTERNATIONAL TAXATION, DELHI

In the result, appeal is partly allowed

ITA 1832/DEL/2022[2019-20]Status: DisposedITAT Delhi14 Jul 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Shri Dr. B.R.R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Advocate &For Respondent: Sh. Vizaya Vasanta, CIT-DR

Section 143(3)Section 144C(13)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE ‘D.’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 1831, 1832/Del/2022 & 451/Del/2023 Assessment Years: 2018-19, 2019-20 & 2020-21 Planetcast International Pte. Ltd., Versus ACIT, Circle 1(1)(1), (Formerly known as Adore International Taxation, Technologies Pte. Ltd.), New Delhi. 151, Lorong Chuan Number 03- 02, New Tech Park, Singapore. PAN: AANCA4305L (Appellant) (Respondent) Assessee by : Sh. Ajay Vohra, Sr. Advocate & Sh. Parth, Advocate Revenue by : Sh. Vizaya Vasanta, CIT-DR Date of hearing : 20.04…

GIL MAURITIUS HOLDING LTD.,NEW DELHI vs. DDIT, DEHRADUN

Appeal of the assessee is partly allowed

ITA 2354/DEL/2012[2006-07]Status: DisposedITAT Delhi22 Oct 2018AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishigil Mauritius Holdings Vs. The Deputy Director Of Ltd Income Tax C/O Srbc Associates (International Taxation ) 6Th Floor, H T House Dehradun 18-20 K G Marg New Delhi Pan: Aaccg1350J (Appellant) (Respondent)

For Appellant: Mr. Percy Pardiwala , SrFor Respondent: Mr. G K Dhall, CIT DR

Section 143Section 44BSection 90

…P a g e | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER GIL Mauritius Holdings Vs. The Deputy Director of Ltd Income Tax C/o SRBC Associates (International Taxation ) 6th Floor, H T House Dehradun 18-20 K G Marg New Delhi PAN: AACCG1350J (Appellant) (Respondent) Assessee by : Mr. Percy Pardiwala , Sr . Advocate with Ms. Ananya Kapoor, Adv Revenue by: Mr. G K Dhall, CIT DR ( International Taxation) Date of Hearing 26/07/2018 Date of pronouncement 22/10/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 01. This appeal…