Meera Bhatia v. Income Tax Officer

38 SOT 95Income Tax Appellate Tribunal2010#24750 most cited
3

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 115ASection 115A of the Income Tax ActSection 148Section 148 of the Income Tax ActSection 1956Section 1961: Section 143(3)Section 1961: Section 144C(13)Section 1961: Section 245-O

Issues it is cited on

treaty benefitstax residency certificateazadi bachao andolantax treatysection 90liable to taxdouble taxationpersoncompanyindiatotal incomebusiness

Judgments citing Meera Bhatia v. Income Tax Officer

Saket Kanoi, Gurgaon vs. DCIT Intl. Taxation, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 3243/DEL/2023[2021-22]Status: DisposedITAT Delhi23 Oct 2024AY 2021-22

Bench: Dr. B. R. R. Kumar, Sh. Yogesh Kumar Us

For Appellant: Sh. Sunny Jain, CAFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Yogesh Kumar US, Judicial Member ITA No. 3243/Del/2023 : Asstt. Year: 2021-22 Saket Kanoi, Vs DCIT, E-702, Caitriona Apartment, International Taxation, Ambience Island, National Highwa- Gurgaon-122001 8, Gurgaon, Haryana-122002 (APPELLANT) (RESPONDENT) PAN No. AFTPK1512M Assessee by : Sh. Sunny Jain, CA Sh. Rajesh Sanghwi, CA Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 14.08.2024 Date of Pronouncement: 23.10.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has b…

General Motors Overses Disribution Coporation, Usa vs. ACIT Circle International Taxation 1(3)(1), New Delhi

The appeal of the assessee is allowed

ITA 2360/DEL/2022[2015-16]Status: DisposedITAT Delhi05 Sept 2024AY 2015-16

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharmaassessment Year: 2014-15 General Motors Company Usa, Vs Acit, Circle International 1209 Orange Street, Taxation 1(3)(1), Wilmington Delaware New Delhi – 110 002 United States, Zip Code - 19801 (Pan: Aaecg5571H) (Appellant) (Respondent) Assessment Year: 2015-16 General Motors Overseas Vs Acit, Circle International Distribution Corporation, Usa Taxation 1(3)(1), 2711, Centreville Roadnew Castle New Delhi – 110 002 County, Wilmington, Usa-19808 (Pan: Aaecg5571H) (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Adv., Shri Vishal Kalra, Adv., Shri Ss Tomar, Adv. & Shri Sumeet Hemkar, Ca Revenue By : Shri Vizay B. Vasanta, Cit-Dr Date Of Hearing : 05.07.2024 Date Of Pronouncement : 05.09.2024 Order Per Anubhav Sharma, Jm:

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri VishalFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 115ASection 148Section 234BSection 234c

…562 / Mum/ 2009) 4. Linklaters LLP vs ITO(IT) (2010] 40 SOT 51 (Mum) 5. DDT vs Tekmark GIobal Solutions LLC [20101 38 SOT 7 (Mum) 6. DDIT(IT) Vs M/s AP Moller (TS-555-[TAT-2013 Mum) 7.KPMG vs JCIT |2013] 33 taxmann.com 23 (Mumba) 8. Meera Bhatia vs ITO [2010) 38 SOT 95 (Mumbai) 9. ITO vs Rameshkumar Goenka (2010] 39 SOT 132 (Mum) 10. DDlT vs Mushtag Ahmad Vakil |2010) 3 taxmann.com 780 (Delhi) 11. ITO vs Mahavirchand Mehta [2011| 11 taxmann.com 194 (Mumbai) 12. ADIT vs ICICI Bank Ltd. 120121 149 T1TJ 797 (Mumbai); affirmed by the High Court of Bombay in DIT (International Taxation) vs ICICI Bank Ltd [2014] 49 tax…

General Motors Company, Usa vs. ACIT Circlr International Taxation 1(3)(1), New Delhi

The appeal of the assessee is allowed

ITA 2359/DEL/2022[2014-15]Status: DisposedITAT Delhi05 Sept 2024AY 2014-15

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharmaassessment Year: 2014-15 General Motors Company Usa, Vs Acit, Circle International 1209 Orange Street, Taxation 1(3)(1), Wilmington Delaware New Delhi – 110 002 United States, Zip Code - 19801 (Pan: Aaecg5571H) (Appellant) (Respondent) Assessment Year: 2015-16 General Motors Overseas Vs Acit, Circle International Distribution Corporation, Usa Taxation 1(3)(1), 2711, Centreville Roadnew Castle New Delhi – 110 002 County, Wilmington, Usa-19808 (Pan: Aaecg5571H) (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Adv., Shri Vishal Kalra, Adv., Shri Ss Tomar, Adv. & Shri Sumeet Hemkar, Ca Revenue By : Shri Vizay B. Vasanta, Cit-Dr Date Of Hearing : 05.07.2024 Date Of Pronouncement : 05.09.2024 Order Per Anubhav Sharma, Jm:

For Appellant: Shri Ajay Vohra, Sr. Adv., Shri VishalFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 115ASection 148Section 234BSection 234c

…562 / Mum/ 2009) 4. Linklaters LLP vs ITO(IT) (2010] 40 SOT 51 (Mum) 5. DDT vs Tekmark GIobal Solutions LLC [20101 38 SOT 7 (Mum) 6. DDIT(IT) Vs M/s AP Moller (TS-555-[TAT-2013 Mum) 7.KPMG vs JCIT |2013] 33 taxmann.com 23 (Mumba) 8. Meera Bhatia vs ITO [2010) 38 SOT 95 (Mumbai) 9. ITO vs Rameshkumar Goenka (2010] 39 SOT 132 (Mum) 10. DDlT vs Mushtag Ahmad Vakil |2010) 3 taxmann.com 780 (Delhi) 11. ITO vs Mahavirchand Mehta [2011| 11 taxmann.com 194 (Mumbai) 12. ADIT vs ICICI Bank Ltd. 120121 149 T1TJ 797 (Mumbai); affirmed by the High Court of Bombay in DIT (International Taxation) vs ICICI Bank Ltd [2014] 49 tax…

Meera Bhatia v. Income Tax Officer (38 SOT 95) — Cited in 3 Judgments | BharatTax