Ltd vs CIT: 323 ITR 130 (Del); Estel Communications (P) Ltd: 217 CTR 102 (Del); CIT v. ICL Shipping Ltd.

315 ITR 195High Court2009#17704 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Issues it is cited on

section 9(i)(vii)section 44aa section 194j section 194h withholding tax section 9(1)(vii)section 40(a)(i)fees for technical services section 195 section 9(1)section 30 assessee in default

Judgments citing Ltd vs CIT: 323 ITR 130 (Del); Estel Communications (P) Ltd: 217 CTR 102 (Del); CIT v. ICL Shipping Ltd.

ACIT, CIRCLE-61(1), NEW DELHI vs. SUBRAMANIAM HARIHARAN, NEW DELHI

ITA 600/DEL/2020[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Tanya Sharma, Sr. Advocate

Section 143(3)Section 40

…Technology Centre (P) Ltd vs CIT: 327 ITR 456 (SC) and Engineering Analysis Centre of Excellence (P) Ltd vs CIT: 432 ITR 471 (SC); Van Oord ACZ India (P) Ltd vs CIT: 323 ITR 130 (Del); Estel Communications (P) Ltd: 217 CTR 102 (Del); CIT vs ICL Shipping Ltd: 315 ITR 195 (Mad); Jindal Thermal 5 Power: 182 Taxman 252 (Kar) – SLP of department dismissed in 196 Taxman 495 (SC). 6. In this regard here itself we find it relevant to reproduce Section 195 of the Act which reads as under: “Section 195 (1) Any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest (n…

SUBRAMANIAM HARIHARAN,DELHI vs. ACIT, CIRCLE-63(1), NEW DELHI

ITA 9832/DEL/2019[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Respondent: Shri Ajay Vohra, Sr. Advocate

Section 143(3)Section 40

…Technology Centre (P) Ltd vs CIT: 327 ITR 456 (SC) and Engineering Analysis Centre of Excellence (P) Ltd vs CIT: 432 ITR 471 (SC); Van Oord ACZ India (P) Ltd vs CIT: 323 ITR 130 (Del); Estel Communications (P) Ltd: 217 CTR 102 (Del); CIT vs ICL Shipping Ltd: 315 ITR 195 (Mad); Jindal Thermal 5 ITAs No.600/Del/2020, 9832/Del/2019 & 2134/Del/2018 Power: 182 Taxman 252 (Kar) – SLP of department dismissed in 196 Taxman 495 (SC). 6. In this regard here itself we find it relevant to reproduce Section 195 of the Act which reads as under: “Section 195 (1) Any person responsible for paying to a non-resident, not being…

ANAND AND ANAND,NEW DELHI vs. JCIT, RANGE- 37, NEW DELHI

ITA 2134/DEL/2018[2013-14]Status: DisposedITAT Delhi20 Aug 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

For Respondent: Shri Ajay Vohra, Sr. Advocate

Section 143(3)Section 40

CHANDER MOHAN LAL,NEW DELHI vs. ACIT CIRCLE - 61(1), NEW DELHI

ITA 1869/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Dec 2021AY 2015-16

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar[Assessment Year: 2015-16]

Section 194CSection 40A(2)

…Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT : Civil (Appeal) No. 8733-8734 of 2018 (SC). xvii. Van Oord ACZ India (P) Ltd. Vs. CIT : 323 ITR 130 (Del.) xviii. Estel Communications (P) Ltd. : 2017 CTR 102 (Del) xix. CIT Vs. ICL Shipping Ltd.”315 ITR 195 (Mad.) xx. Jindal Thermal Power : 182 Taxman 252 (Kar)- SLP of Department dismissed in 196 Taxman 495 (SC) xxi. NQA Quality Systems…

ITO, NEW DELHI vs. SH. KULBEER SINGH, NEW DELHI

ITA 5204/DEL/2014[2010-11]Status: DisposedITAT Delhi03 Oct 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishiito, Vs. Kulbeer Singh, Ward-26(1), H-432, Vikas Puri, New Delhi New Delhi Pan: Amqps5847P (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Amit Jain, Sr. DR

Section 143Section 195Section 197Section 40Section 9

…Various Courts and Tribunals have, in the below mentioned cases, held likewise: a. Van Oord ACZ India (P) Ltd. vs. CIT : [(2010) 323 ITR 130 (Del)] b. CIT vs. Estel Communications (P) Ltd. : [(2009) 318 ITR 185 (Del)] c. CIT vs. ICL Shipping Ltd. : [(2009) 315 ITR 195 (Mad)] d. Jindal Thermal Power Co. Ltd. vs. DCIT: [(2010) 321 ITR 31 (Kar)]. e. CIT vs. Manager, State Bank of India : [(2010) 323 ITR 93 (Raj)] f. ITO (International Taxation) vs. Prasad Production Ltd.: [(2010) 129 TTJ 641 (SB)(Chennai)] g. Mahindra & Mahindra Ltd. vs. DCIT: [(2009) 313 ITR (AT) 263 (SB)(Mum)] 22 DTR (TRIB) 361] 122 TTJ (Mu…