Linklaters LLP v. Deputy Commissioner of Income

79 Taxmann.com 12Reported decision2017#10133 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 143(3)Section 144C(13)Section 192Section 195Section 234BSection 270ASection 9(1)(vii)Section 90(1)

Judgments citing Linklaters LLP v. Deputy Commissioner of Income

JCDECAUX S.A.,NEW DELHI vs. ACIT, CIRCLE-2(1)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee is party allowed

ITA 2473/DEL/2022[2018-19]Status: DisposedITAT Delhi03 May 2024AY 2018-19

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. K. M. Gupta, Adv. &For Respondent: Sh. Om Parkash, Sr. DR
Section 143(3)Section 234BSection 270ASection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member ITA No. 2473/Del/2022 : Asstt. Year: 2018-19 JCDECAUX S.A, Vs ACIT, C/o. JCDecaux Advertising India P Circle 2(1)(2), Ltd., Plot No. 153, 3rd Floor, Okhla New Delhi Industrial Estate, Phase-III, New Delhi 110020 (APPELLANT) (RESPONDENT) PAN No. AACCJ 8567 A Assessee by : Sh. K. M. Gupta, Adv. & Ms. Saloni Shital, AR Revenue by : Sh. Om Parkash, Sr. DR Date of Hearing: 12.04.2024 Date of Pronouncement: 03.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The prese…

BIO-RAD LABORATORIES (SINGAPORE) PTE LIMITED ,GURUGRAM vs. ACIT INT. TAXATION , CIRCLE-1(1)(2)

In the result, the appeals of the assessee in ITA Nos

ITA 997/DEL/2022[2019-20]Status: DisposedITAT Delhi30 Dec 2022AY 2019-20

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR, JUDICIAL MEMBER ITA No. 995/DEL/2022 [A.Y 2018-19] ITA No. 997/DEL/2022 [A.Y 2019-20] M/s Bio Rad Laboratories Vs. The A.C.I.T [Singapore] Pvt Ltd Circle 1(1)(2) Emaar Digital Greens, 9th Floor International Taxation Tower –A, Sector 61, Golf Course New Delhi Extension, Gurgaon, Haryana PAN: AAFCB 552L (Applicant) (Respondent) Assessee By : Shri K.M. Gupta, Adv. Ms. Shruti Khimta, AR Department By : Shri Gangadhar Panda, CIT-DR Date of Hearing : 19.12.2022 Date of P…

BIO-RAD LABORATORIES INC. ,GURGAON vs. ACIT INT. TAXATION , CIRCLE-1(1)(2)

In the result, the appeals of the assessee in ITA Nos

ITA 996/DEL/2022[2019-20]Status: DisposedITAT Delhi30 Dec 2022AY 2019-20

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR, JUDICIAL MEMBER ITA No. 994/DEL/2022 [A.Y 2018-19] ITA No. 996/DEL/2022 [A.Y 2019-20] M/s Bio Rad Laboratories Inc. Vs. The A.C.I.T Emaar Digital Greens, 9th Floor Circle 1(1)(2) Tower –A, Sector 61, Golf Course International Taxation Extension, Gurgaon, Haryana New Delhi PAN: AAFCB 5527 L (Applicant) (Respondent) Assessee By : Shri K.M. Gupta, Adv. Ms. Shruti Khimta, AR Department By : Shri Gangadhar Panda, CIT-DR Date of Hearing : 19.12.2022 Date of Pronouncement…

BIO-RAD LABORATORIES (SINGAPORE) PTE LIMITED ,GURGAON vs. ACIT INT. TAXATION, CIRCLE-1(1)(2), DELHI

In the result, the appeals of the assessee in ITA Nos

ITA 995/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Dec 2022AY 2018-19

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR, JUDICIAL MEMBER ITA No. 995/DEL/2022 [A.Y 2018-19] ITA No. 997/DEL/2022 [A.Y 2019-20] M/s Bio Rad Laboratories Vs. The A.C.I.T [Singapore] Pvt Ltd Circle 1(1)(2) Emaar Digital Greens, 9th Floor International Taxation Tower –A, Sector 61, Golf Course New Delhi Extension, Gurgaon, Haryana PAN: AAFCB 552L (Applicant) (Respondent) Assessee By : Shri K.M. Gupta, Adv. Ms. Shruti Khimta, AR Department By : Shri Gangadhar Panda, CIT-DR Date of Hearing : 19.12.2022 Date of P…

BIO-RAD LABORATORIES INC.,HARYANA vs. ACIT INTERNATIONAL TAXATION CIRCLE-1(1)(2), CIRCLE-1(1)(2)

In the result, the appeals of the assessee in ITA Nos

ITA 994/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Dec 2022AY 2018-19

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR, JUDICIAL MEMBER ITA No. 994/DEL/2022 [A.Y 2018-19] ITA No. 996/DEL/2022 [A.Y 2019-20] M/s Bio Rad Laboratories Inc. Vs. The A.C.I.T Emaar Digital Greens, 9th Floor Circle 1(1)(2) Tower –A, Sector 61, Golf Course International Taxation Extension, Gurgaon, Haryana New Delhi PAN: AAFCB 5527 L (Applicant) (Respondent) Assessee By : Shri K.M. Gupta, Adv. Ms. Shruti Khimta, AR Department By : Shri Gangadhar Panda, CIT-DR Date of Hearing : 19.12.2022 Date of Pronouncement…

HERBERT SMITH FREE LLP,NEW DELHI vs. DCIT, CIRCLE- 2(1)(1), NEW DELHI

In the result, both the assessee’s appeals stand allowed

ITA 3993/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Oct 2022AY 2013-14
For Appellant: Shri Porus Kaka, Senior AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 143(3)Section 250(6)Section 271Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.5760/Del./2016 (ASSESSMENT YEAR : 2012-13) ITA No.3993/Del./2017 (ASSESSMENT YEAR : 2013-14) Herbert Smith Freehills LLP, vs. ACIT, Circle 2(1)(1), C/o SRBC & Associates LLP, International Taxation Golf View Corporate Tower B, New Delhi. Sector 42, Gurgaon – 122 002 (Haryana). (PAN : AAFFH0766B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Porus Kaka, Senior Advocate Shri Divesh Chawla, Advocate REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 11.08.2022…

HERBERT SMITH FREEHILLS LLP,GURGAON vs. ACIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, both the assessee’s appeals stand allowed

ITA 5760/DEL/2016[2012-13]Status: DisposedITAT Delhi20 Oct 2022AY 2012-13
For Appellant: Shri Porus Kaka, Senior AdvocateFor Respondent: Ms. Sapna Bhatia, CIT DR
Section 143(3)Section 250(6)Section 271Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.5760/Del./2016 (ASSESSMENT YEAR : 2012-13) ITA No.3993/Del./2017 (ASSESSMENT YEAR : 2013-14) Herbert Smith Freehills LLP, vs. ACIT, Circle 2(1)(1), C/o SRBC & Associates LLP, International Taxation Golf View Corporate Tower B, New Delhi. Sector 42, Gurgaon – 122 002 (Haryana). (PAN : AAFFH0766B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Porus Kaka, Senior Advocate Shri Divesh Chawla, Advocate REVENUE BY : Ms. Sapna Bhatia, CIT DR Date of Hearing : 11.08.2022…

M/S. INFOSYS BPO LINITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BANGALORE

In the result appeals filed for assessment years under consideration stands partly allowed

ITA 990/BANG/2017[2015-16]Status: DisposedITAT Bangalore11 Oct 2021AY 2015-16

Bench: Shri B.R. Baskaran & Smt Beena Pillaiit(It)A No. 986/Bang/2017 Assessment Year: 2016-17 The Deputy M/S. Infosys Bpo Ltd., Commissioner Of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. Vs. Circle 1 (1), Pan: Aaccp4478N Bangalore. (Appellant) (Respondent) & It(It)A No. 990/Bang/2017 Assessment Year: 2015-16 The Deputy M/S. Infosys Bpo Ltd., Commissioner Of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. Vs. Circle 1 (1), Pan: Aaccp4478N Bangalore. (Appellant) (Respondent) Appellant By : Shri Padamchand Khincha, Ca Shri Priyadarshi Misra, Addl. Respondent By : Cit (Dr) Date Of Hearing : 16.07.2021 Date Of Pronouncement : 11.10.2021 Order Per Beena Pillai

For Appellant: Shri Padamchand Khincha, CAFor Respondent: CIT (DR)
Section 195Section 195ASection 206ASection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 986/Bang/2017 Assessment Year: 2016-17 The Deputy M/s. Infosys BPO Ltd., Commissioner of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. vs. Circle 1 (1), PAN: AACCP4478N Bangalore. (Appellant) (Respondent) & IT(IT)A No. 990/Bang/2017 Assessment Year: 2015-16 The Deputy M/s. Infosys BPO Ltd., Commissioner of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. vs. Circle 1 (…

M/S. INFOSYS BPO LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BANGALORE

In the result appeals filed for assessment years under consideration stands partly allowed

ITA 986/BANG/2017[2016-17]Status: DisposedITAT Bangalore11 Oct 2021AY 2016-17

Bench: Shri B.R. Baskaran & Smt Beena Pillaiit(It)A No. 986/Bang/2017 Assessment Year: 2016-17 The Deputy M/S. Infosys Bpo Ltd., Commissioner Of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. Vs. Circle 1 (1), Pan: Aaccp4478N Bangalore. (Appellant) (Respondent) & It(It)A No. 990/Bang/2017 Assessment Year: 2015-16 The Deputy M/S. Infosys Bpo Ltd., Commissioner Of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. Vs. Circle 1 (1), Pan: Aaccp4478N Bangalore. (Appellant) (Respondent) Appellant By : Shri Padamchand Khincha, Ca Shri Priyadarshi Misra, Addl. Respondent By : Cit (Dr) Date Of Hearing : 16.07.2021 Date Of Pronouncement : 11.10.2021 Order Per Beena Pillai

For Appellant: Shri Padamchand Khincha, CAFor Respondent: CIT (DR)
Section 195Section 195ASection 206ASection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 986/Bang/2017 Assessment Year: 2016-17 The Deputy M/s. Infosys BPO Ltd., Commissioner of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. vs. Circle 1 (1), PAN: AACCP4478N Bangalore. (Appellant) (Respondent) & IT(IT)A No. 990/Bang/2017 Assessment Year: 2015-16 The Deputy M/s. Infosys BPO Ltd., Commissioner of Electronic City, Income Tax, Hosur Road, International Taxation, Bangalore – 560 100. vs. Circle 1 (…

DCIT, NEW DELHI vs. M/S DLF LTD.,, NEW DELHI

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 4342/DEL/2012[2007-08]Status: DisposedITAT Delhi01 Nov 2017AY 2007-08

Bench: Shri B.P. Jain & Shri K.N. Chary.

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Ms. Renu Amitabh, CIT-DR
Section 142Section 143(3)Section 14ASection 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER. ITA No. 3846/DEL/2012 [A.Y. 2007-08] DLF Limited Vs. The Additional C.I.T DLF Centre (9th Floor) Range - 10 Sansad Marg, New Delhi New Delhi PAN : AAACD 3494 N ITA No. 4342/DEL/2012 [A.Y. 2007-08] The Additional C.I.T Vs. DLF Limited DLF Centre (9th Floor) Range – 10 New Delhi Sansad Marg, New Delhi PAN : AAACD 3494 N [Appellant] [Respondent] Date of Hearing : 03.08.2017 Date of Pronouncement : 01.11.2017 Assessee by : Shri R.S. Singhvi, CA Revenue by : Ms. Re…

DLF LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

ITA 3846/DEL/2012[2007-08]Status: DisposedITAT Delhi01 Nov 2017AY 2007-08

Bench: Shri B.P. Jain & Shri K.N. Chary.

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Ms. Renu Amitabh, CIT-DR
Section 142Section 143(3)Section 14ASection 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER. ITA No. 3846/DEL/2012 [A.Y. 2007-08] DLF Limited Vs. The Additional C.I.T DLF Centre (9th Floor) Range - 10 Sansad Marg, New Delhi New Delhi PAN : AAACD 3494 N ITA No. 4342/DEL/2012 [A.Y. 2007-08] The Additional C.I.T Vs. DLF Limited DLF Centre (9th Floor) Range – 10 New Delhi Sansad Marg, New Delhi PAN : AAACD 3494 N [Appellant] [Respondent] Date of Hearing : 03.08.2017 Date of Pronouncement : 01.11.2017 Assessee by : Shri R.S. Singhvi, CA Revenue by : Ms. Re…