M/s Gentex Merchants Pvt. Ltd. v. Dy. Director Of Income-,Tax

94 ITD 211Income Tax Appellate Tribunal2005#11886 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Issues it is cited on

section 9(l)(vii)section 44bbbsection 9(2)commercial substancesection 9(l)section 59section 44bbsection 44bfees for included servicestransfer of capital assetassistant directorsection 9(1)(vii)

Judgments citing M/s Gentex Merchants Pvt. Ltd. v. Dy. Director Of Income-,Tax

DSD NOELL GMBH ,NEW DELHI vs. DCIT CIRCLE-1(2)(2) INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 1619/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Nov 2023AY 2018-19

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

DSD NOELL GMBH,NEW DELHI vs. DCIT CIRCLE -1(2)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 115/DEL/2021[2017-18]Status: DisposedITAT Delhi21 Nov 2023AY 2017-18

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

DSD NOELL GMBH,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 7282/DEL/2019[2016-17]Status: DisposedITAT Delhi21 Nov 2023AY 2016-17

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

DSD NOELL GMBH,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 7070/DEL/2018[2015-16]Status: DisposedITAT Delhi21 Nov 2023AY 2015-16

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

DSD NOELL GMBH,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 6190/DEL/2017[2014-15]Status: DisposedITAT Delhi21 Nov 2023AY 2014-15

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

DSD NOELL GMBH,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 255/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2023AY 2012-13

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

DSD NOELL GMBH,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 3186/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Nov 2023AY 2011-12

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

GENSLER SINGAPORE PRVIVATE LIMITED,SINGAPORE vs. JCIT, CIRCLE-1(3)(1) INTERNATIONAL TAX, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 7694/DEL/2019[2016-17]Status: DisposedITAT Delhi25 Aug 2023AY 2016-17

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: C. A
Section 143(3)Section 144C(13)Section 144C(5)Section 9(1)(vii)

…liance as fees for technical services under Indo – Singapore DTAA itself for technical services. Further reliance was also placed on the decision of the Kolkata Bench Tribunal in the case of Gentex Merchants (P.) Ltd. Vs. DDIT (International Taxation) [(2005) 94 ITD 211 (Kol.)] in support of his contentions. 9. Heard rival submissions perused the orders of the authorities below. The assessee entered into a contract/work order with RCITP on 30.06.2015, according to which the assessee will provide interior design consultants and associate design consultancy for the Twin Tower Project of Reliance Corporation IT Park…

GUJARAT PIPAVAV PORT LTD,MUMBAI vs. ITO TDS 3, MUMBAI

ITA 7878/MUM/2010[2008-09]Status: DisposedITAT Mumbai03 Feb 2016AY 2008-09
For Appellant: Shri Sunil Moti LalaFor Respondent: Shri Pankaj Kumar-Sr.A.R
Section 201Section 201rSection 254(1)Section 6Section 9

…आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण, ‘एल एल ’ खंडपीठ खंडपीठ मुंबई मुंबई आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण एल एल खंडपीठ खंडपीठ मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI “L” BENCH सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी "याियक "याियक सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ram Lal Negi,Judicial Member आयकर आयकर अपील अपील संसंसंसं/.ITA No.7878/Mum/2010,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2008-09 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Gujar…

M/s Gentex Merchants Pvt. Ltd. v. Dy. Director Of Income-,Tax (94 ITD 211) — Cited in 9 Judgments | BharatTax