Lloyds Register Industrial Services (India) (P.) Ltd. v. ACIT

37 Taxmann.com 343Income Tax Appellate Tribunal2013#24850 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing Lloyds Register Industrial Services (India) (P.) Ltd. v. ACIT

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

In the result, the appeal is allowed in favour of the assessee

ITA 987/BANG/2017[2016-17]Status: DisposedITAT Bangalore17 May 2022AY 2016-17

Bench: Shri N V Vasudevan & Shri Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri

Section 195Section 195ASection 206ASection 248Section 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER IT(IT)A No.987/Bang/2017 Assessment year : 2016-17 M/s. Infosys BPO Ltd., Vs. The Deputy Electronics City, Hosur Road, Commissioner of Income Bangalore – 560 100. Tax, PAN: AACCP 4478N International Taxation, Circle 1(1), Bangalore. APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Priyadarshi Mishra , Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 28.04.2022 Date of Pronouncement : 17.05.2022 O R D E R Per Padmavathy S., Accountan…

DCIT 14(1)(2), MUMBAI vs. CHEMICAL PROCESS PIPING P.LTD, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 1503/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Jul 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Dcit 14(1)(2) Vs. M/S. Chemical Process Room No.470, 4Th Floor Piping Pvt. Ltd., Aayakar Bhavan Cpe Plots, Bsd Marg Maharshikarve Road Off. Sion Trombay Road Mumbai – 400 020 Govandi, Mumbai – 400 088 Pan/Gir No. Aaccc6212D Appellant) .. Respondent)

Section 143(3)Section 195Section 40Section 9Section 9(2)

…d outside India before the amendment to explanation to section 9(2) then such payment was not liable to tax under the provision of section 9(l)(vii) in respect of FTS. Reliance was placed on decisions in case of M/s United Helicharters Pvt. Ltd vs ACIT (2013) 37 Taxmann.com 343 (Mum) & Channel Guide India Ltd vs ACIT (T'S 062 IT AT 2012) Mum. In Sterling Abrasive Ltd Vs ACIT 44 SOT 652 dated 23-12-2010 Ahm ITAT similar issue was decided in favour of Assessee relying on Honourable Supreme Court in the case of Krishna Swamy S. PD and another v. UOI and other (2006) 281 ITR 305 where in the said legal Maxim was acce…

CAIRN UK HOLDING LTD.,AHMEDABAD vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result ground No. 5 of the appeal of the assessee is allowed

ITA 1669/DEL/2016[2007-08]Status: DisposedITAT Delhi09 Mar 2017AY 2007-08

Bench: Shri H. S. Sidhu & Shri Prashant Maharishi

For Appellant: Shri Percy Pardiwala Sr. AdvFor Respondent: Shri Sanjay Puri CIT

Section 143(3)Section 144

…P a g e | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―D‖: NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1669 /Del/2016 (Assessment Year: 2007-08) Crain U K Holdings V Deputy Commissioner of Limited Income Tax ( International s 50 Lothian Road Taxation) – Circle 1(2)(1) . Edinburgh , Scotland New Delhi EH39BY PAN : AACCC9135H (Appellant) (Respondent) Assessee by : Shri Percy Pardiwala Sr. Adv Shi P Maheshwari, CA Ms. Aarti Sathe, Adv Revenue by: Shri Sanjay Puri CIT Shri Anuj Arora CIT DR Date of Hearing 19/12/2016 Date of pronouncement 09/03/2017 O…