Linklaters v. DDIT (IT), Circle-3(2), Mumbai

106 Taxmann.com 195Reported decision#18642 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 1961: Section 139Section 1961: Section 143(3)Section 1961: Section 144C(13)Section 1961: Section 153Section 1961: Section 209(1)(d)Section 1961: Section 234ASection 1961: Section 234BSection 1961: Section 270A

Issues it is cited on

tax treatypermanent establishmentsection 195section 20section 19personcompanyindiabusinessdocumentinterest

Judgments citing Linklaters v. DDIT (IT), Circle-3(2), Mumbai

M/S. Skaps Industries India Pvt. Ltd., Ahmedabad vs. ITO, (Inte. Taxn)-2, Ahmedabad

In the result, the appeal of the assesee is allowed for both the assessment years

ITA 681/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Adv. & Shri ParinFor Respondent: Shri Vipul Chavda, Sr. D.R
Section 195Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.680&681/Ahd/2019 (Assessment Years: 2013-14 & 2014-15) M/s Skaps Industries India Pvt. Vs. Income Tax Officer Ltd., (International Taxation), (Mundra SEZ Unit-II), Ahmedabad-2 Plot No. 10 Road, 12F, Sector Mundra Integrated Textile, Nr. Shantipath, Mundra SEZ, Mundra Gujarat-370421 [PAN No.AADCP2779D] (Appellant) .. (Respondent) Appellant by : Shri S. N. Soparkar, Sr. Adv. & Shri Parin Shah, A.R. Respondent by: Shri Vipul Chavda, Sr. D.R. Date of Hearing…

M/S. Skaps Industries India Pvt. Ltd., Ahmedabad vs. ITO, (Innt. Taxn)-2, Ahmedabad

In the result, the appeal of the assesee is allowed for both the assessment years

ITA 680/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Adv. & Shri ParinFor Respondent: Shri Vipul Chavda, Sr. D.R
Section 195Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos.680&681/Ahd/2019 (Assessment Years: 2013-14 & 2014-15) M/s Skaps Industries India Pvt. Vs. Income Tax Officer Ltd., (International Taxation), (Mundra SEZ Unit-II), Ahmedabad-2 Plot No. 10 Road, 12F, Sector Mundra Integrated Textile, Nr. Shantipath, Mundra SEZ, Mundra Gujarat-370421 [PAN No.AADCP2779D] (Appellant) .. (Respondent) Appellant by : Shri S. N. Soparkar, Sr. Adv. & Shri Parin Shah, A.R. Respondent by: Shri Vipul Chavda, Sr. D.R. Date of Hearing…

Clifford Chance Pte Ltd, Singapore vs. Assistant Commissioner of Income Tax, International Taxation, Circle Int. Tax

In the result, the appeals of the assessee for both the AYs 2020-21

ITA 3377/DEL/2023[2021-22]Status: DisposedITAT Delhi14 Mar 2024AY 2021-22

Bench: Dr. Brr Kumar & Ms. Astha Chandrasa No. 437/Del/2023

For Appellant: S/Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144CSection 144C(13)Section 153Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER SA No. 437/Del/2023 ITA Nos. 2681 & 3377/Del/2023 Asstt. Years: 2020-21 & 2021-22 Clifford Chance PTE Ltd. Vs. ACIT 25th Floor Tower 3, 12 Civic Centre, Marina Boulevard Marina New Delhi-110 002 Bay Financial Centre Singapore 999999 PAN AAECC1770C (Appellant) (Respondent) Assessee by: S/Shri Ajay Vohra, Sr. Adv., Neeraj Jain, Advocate, Ms. Shaily Gupta, Kunal Pandey and Archit Kabra, CA Department by: Shri Vizay B. Vasanta, CIT-DR Date of Hearing: 18.12.2023 Date of 14.03.2024…

Clifford Chance Pte. Ltd., Singapore vs. Assistant Commissioner of Income Tax, Civic Centre

In the result, the appeals of the assessee for both the AYs 2020-21

ITA 2681/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Mar 2024AY 2020-21

Bench: Dr. Brr Kumar & Ms. Astha Chandrasa No. 437/Del/2023

For Appellant: S/Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144CSection 144C(13)Section 153Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER SA No. 437/Del/2023 ITA Nos. 2681 & 3377/Del/2023 Asstt. Years: 2020-21 & 2021-22 Clifford Chance PTE Ltd. Vs. ACIT 25th Floor Tower 3, 12 Civic Centre, Marina Boulevard Marina New Delhi-110 002 Bay Financial Centre Singapore 999999 PAN AAECC1770C (Appellant) (Respondent) Assessee by: S/Shri Ajay Vohra, Sr. Adv., Neeraj Jain, Advocate, Ms. Shaily Gupta, Kunal Pandey and Archit Kabra, CA Department by: Shri Vizay B. Vasanta, CIT-DR Date of Hearing: 18.12.2023 Date of 14.03.2024…

Linklaters v. DDIT (IT), Circle-3(2), Mumbai (106 Taxmann.com 195) — Cited in 4 Judgments | BharatTax