How many judgments cite Linde AG, Linde Engg. Division v. Dy. DIT?

24 judgments on BharatTax cite Linde AG, Linde Engg. Division v. Dy. DIT (44 Taxmann.com 244), spanning 2017 to 2025.

Which sections of the Income Tax Act does Linde AG, Linde Engg. Division v. Dy. DIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 147, Section 148, Section 234B, Section 9(1)(vii), Section 9(2).

Linde AG, Linde Engg. Division v. Dy. DIT

44 Taxmann.com 244High Court2014#4867 most cited

What is Linde AG, Linde Engg. Division v. Dy. DIT authority for?

A consortium formed for bidding on an infrastructure contract is not an 'association of persons' for tax purposes if it acts as a pass-through entity.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Linde AG · Linde Engg. Division v. Dy. DIT · Section 2(31) · Association of Persons · consortium · JV · pass-through entity · infrastructure contract · Delhi High Court

Also reported as

224 Taxmann 43

Sections most often in play

Section 143(3)Section 147 Section 148 Section 234B Section 9(1)(vii)Section 9(2)

Issues it is cited on

section 9(l)(vii)section 44bbb section 9(2)commercial substance section 9(l)section 59 section 44bb section 44b fees for included services transfer of capital asset assistant director section 9(1)(vii)

Judgments citing Linde AG, Linde Engg. Division v. Dy. DIT

The ITO, Ward 9(2), Ahmedabad vs. M/S. Knr Bpl (Jv), Ahmedabad

In the result, both the appeals of the Revenue are dismissed

ITA 1485/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad26 Mar 2019AY 2009-10

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedsl. Ita No(S) Asset. Appeal(S) By No(S) Year(S) Appellant Vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/S Backbone Ito, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 2. 1486/Ahd/2013 2009-10 Ito, Ward- 9 (2), M/S Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 3. 2283/Ahd/2016 2010-11 Ito, Ward- 5(2)(2) M/S Backbone Projects Ahmedabad- Ltd. Backbone 300009 Construction P. Ltd. (Jv) A-9, Kumud Apartment Stadium Five Roads, Navarangpura, Ahmedabad-09 Pan No. Aah Fb9 131 E 4. 608/Ahd/2011 2007-08 M/S. Knr Bpl Ito, Ward-9(2), Joint Venture, A/9, Ahmedabad Ays : 2008-09, 2009-10, 2010-11, 2007-08, 2008-09, 2009-10

For Appellant: Shri M. K. Patel, ARFor Respondent: Shri O.P. Sharma CIT DR & Shri

Section 145Section 234A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’C’ ’BENCH, AHMEDABAD BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER And SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sl. ITA No(s) Asset. Appeal(s) by No(s) Year(s) Appellant vs. Respondent Appellant Respondent 1. 2621/Ahd/2011 2008-09 M/s Backbone ITO, Ward- 9 (2) Projects Ltd. Ahmedabad Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stadium Cross Road, Navarangpura, Ahmedabad-09 PAN No. AAH FB9 131 E 2. 1486/Ahd/2013 2009-10 ITO, Ward- 9 (2), M/s Backbone Projects Ahmedabad Ltd. Backbone Construction P. Ltd. (JV) A-9, Kumud Apartment Stad…

Pico Deepali Overlays Consortium, New Delhi vs. ACIT, Central Circle-8, New Delhi

In the result, ITA No. 4929/Del/2018 is allowed for statistical purposes

ITA 4929/DEL/2018[2011-12]Status: DisposedITAT Delhi19 Sept 2018AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishipico Deepali Overlays Consortium, Vs. Acit, (By Deepali Designs Exhibits P. Ltd As Central Circle-8, Alleged Member), New Delhi Plot No. 17, 2Nd & 3Rd Floor, Central Market, Punjabi Bagh West, New Delhi Pan: Aabap1880F (Appellant) (Respondent) Deepali Designs & Exhibits Pvt. Ltd, Vs. Acit, As Alleged Member Of M/S. Pico Central Circle-8, Deepali Overlays Consortium, New Delhi Plot No. 17, 2Nd & 3Rd Floor, Central Market, Punjabi Bagh West, New Delhi Pan: Aabap1880F (Appellant) (Respondent)

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri H.K. Choudhary, CIT DR

Section 153ASection 177Section 177(3)Section 2(7)Section 253

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER PICO Deepali Overlays consortium, Vs. ACIT, (By Deepali Designs Exhibits P. Ltd as Central Circle-8, alleged member), New Delhi Plot No. 17, 2nd and 3rd Floor, Central market, Punjabi Bagh West, New Delhi PAN: AABAP1880F (Appellant) (Respondent) Deepali Designs & Exhibits Pvt. Ltd, Vs. ACIT, As alleged member of M/s. PICO Central Circle-8, Deepali Overlays consortium, New Delhi Plot No. 17, 2nd and 3rd Floor, Central market, Punjabi Bagh West, New Delhi PAN: AABAP188…

Deepali Designs & Exhibits Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, ITA No. 4929/Del/2018 is allowed for statistical purposes

ITA 1561/DEL/2017[2011-12]Status: DisposedITAT Delhi19 Sept 2018AY 2011-12

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri H.K. Choudhary, CIT DR

Section 153ASection 177Section 177(3)Section 2(7)Section 253

M/S. Kec- Sidhartha (J.V.), Gurgaon vs. ITO, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 5943/DEL/2016[2012-13]Status: DisposedITAT Delhi28 Feb 2017AY 2012-13

Bench: Shri S.V. Mehrotraassessment Year : 2012-13 Kec – Sidhartha (J.V.), Ito, Ward- 11(2), 8Th Floor, Building No.9A, Gurgaon. Vs. Dlf Cyber City, Phase- 3, Gurgaon. Pan : Aabak 1448 C (Appellant) (Respondent)

For Appellant: Shri Prakash Sinha, AdvFor Respondent: Shri S. K. Jain, Sr.DR

Section 143(3)Section 40A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER Assessment Year : 2012-13 KEC – Sidhartha (J.V.), ITO, Ward- 11(2), 8th Floor, Building No.9A, Gurgaon. Vs. DLF Cyber City, Phase- 3, Gurgaon. PAN : AABAK 1448 C (Appellant) (Respondent) Appellant by : Shri Prakash Sinha, Adv. Respondent by : Shri S. K. Jain, Sr.DR Date of hearing : 02-02-2017 Date of pronouncement : 28-02-2017 O R D E R PER S.V. MEHROTRA, A.M : This is an appeal filed by the assessee against the order dated 15.09.2016 passed by the Commissioner of Income Tax (Appeals)-1, Gurgaon, u/…