Lucent Technologies Hindustan Limited v. ITO

270 ITR 62Income Tax Appellate Tribunal#20239 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2017.

Judgments citing Lucent Technologies Hindustan Limited v. ITO

The ACIT, 1(1), Bhopal vs. M/S. Andritz Hydro Pvt. Ltd., Raisen

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

ITA 349/IND/2016[2011-12]Status: DisposedITAT Indore28 Feb 2017AY 2011-12

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 143(3)Section 144C

…similar. Hence, the ratio laid down in this case is squarely applicable to the present case. The learned counsel for the assessed, thereafter, referred to the decision of the Tribunal in the case of Lucent Technologies Hindustan Limited v. ITO as reported in 270 ITR 62 (AT) wherein the assessee had acquired hardware and software and the department bifurcated the transaction as one of supply of hardware and the other of the software, treating the software part as royalty, the Tribunal held that the assessee’s transaction with the non-resident company was for the purchase of integrated equipment which consisted ha…

M/S Andritz Hydro Private Limited (Earlier Known As V A Tech Hydro Indai Pvt. Ltd.), Mandideep vs. The ACIT 1(1), Bhopal

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

ITA 316/IND/2016[2011-12]Status: DisposedITAT Indore28 Feb 2017AY 2011-12

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 143(3)Section 144C

…similar. Hence, the ratio laid down in this case is squarely applicable to the present case. The learned counsel for the assessed, thereafter, referred to the decision of the Tribunal in the case of Lucent Technologies Hindustan Limited v. ITO as reported in 270 ITR 62 (AT) wherein the assessee had acquired hardware and software and the department bifurcated the transaction as one of supply of hardware and the other of the software, treating the software part as royalty, the Tribunal held that the assessee’s transaction with the non-resident company was for the purchase of integrated equipment which consisted ha…

The DCIT, 1(1), Bhopal vs. M/S. Andritz Hydro Pvt. Ltd., Raisen

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

ITA 265/IND/2015[2010-11]Status: DisposedITAT Indore28 Feb 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 143(3)Section 144C

…similar. Hence, the ratio laid down in this case is squarely applicable to the present case. The learned counsel for the assessed, thereafter, referred to the decision of the Tribunal in the case of Lucent Technologies Hindustan Limited v. ITO as reported in 270 ITR 62 (AT) wherein the assessee had acquired hardware and software and the department bifurcated the transaction as one of supply of hardware and the other of the software, treating the software part as royalty, the Tribunal held that the assessee’s transaction with the non-resident company was for the purchase of integrated equipment which consisted ha…

M/S. Andritz Hydro Private Limited (Earlier Known As Va Tech Hydro India Private Limited), Bhopal vs. The DCIT 1(1), Bhopal

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

ITA 157/IND/2015[2010-11]Status: DisposedITAT Indore28 Feb 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 143(3)Section 144C

…similar. Hence, the ratio laid down in this case is squarely applicable to the present case. The learned counsel for the assessed, thereafter, referred to the decision of the Tribunal in the case of Lucent Technologies Hindustan Limited v. ITO as reported in 270 ITR 62 (AT) wherein the assessee had acquired hardware and software and the department bifurcated the transaction as one of supply of hardware and the other of the software, treating the software part as royalty, the Tribunal held that the assessee’s transaction with the non-resident company was for the purchase of integrated equipment which consisted ha…

Lucent Technologies Hindustan Limited v. ITO (270 ITR 62) — Cited in 4 Judgments | BharatTax