Millennium Infocom Technologies Ltd. v. ACIT

117 ITD 114Income Tax Appellate Tribunal2009#18504 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2023.

Also reported as

21 SOT 152

Judgments citing Millennium Infocom Technologies Ltd. v. ACIT

DCIT, Circle-4(2), New Delhi vs. Campus Eai India Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 355/DEL/2021[2017-18]Status: DisposedITAT Delhi20 Oct 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 143(2)Section 143(3)Section 40

…not be held as royalty or FTS. 18. The Ld. AR supported the order of the Ld. CIT(A). He submitted that the impugned issue stands squarely covered by the decisions of Coordinate Bench of the Tribunal in the case of Millenium Infocom Technologies Ltd. vs. ACIT 117 ITD 114 (Delhi Trib.); Rackspace US Inc. (supra) as well as decisions of the Delhi ITAT in the case of MOL Corporation vs. DCIT ITA No. 1554/Del/2016. 19. We have considered the submissions of the parties and perused the records. We observe that the Ld. CIT(A) has duly considered the facts of the present case in the light of the decisions (supra) in Bhar…

ITO, Gurgaon vs. M/S. Filco Trade Centre, Gurgaon

The appeal of the revenue is dismissed

ITA 6486/DEL/2014[2008-09]Status: DisposedITAT Delhi01 Oct 2018AY 2008-09

Bench: Shri H.S. Sidhu & Shri L.P. Sahuasstt. Year: 2008-09

For Appellant: NoneFor Respondent: Shri Surender Pal, CIT DR

Section 1Section 195Section 40

…he AO is directed to allow the deduction accordingly. The third ground of appeal of the assessee is allowed, to the extent and on the basis indicated above." • Hon'ble ITAT Delhi Bench in the matter of Millennium Infocom Technologies Ltd. vs. ACIT reported in 117 ITD 114, 117 TIJ 456 and 2008 21 SOT 152. "8.16 Now question arises as to whether the resident assessee could take advantage of provisions of article 26(3) of DTAA. As already observed by us, the provisions of section 40(a)(O as it existed prior to its amendment by the Finance (No.2) Act, 2004 with effect from 1-4-2005 and subsequent amendment by the Tax…

Cooper Standard Automative India Private Limited, Chengalput vs. ACIT, Chennai

In the result, the appeal of the assessee is allowed

ITA 785/CHNY/2014[2003-04]Status: DisposedITAT Chennai12 Apr 2017AY 2003-04

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singh

For Appellant: Mr.R.Duraipandian, JCITFor Respondent: 21.02.2017

Section 195Section 234BSection 40

…ountries will not be subjected to tax which is more burdensome than on the residents of the other country. The assessee relied on the decision of the Hon’ble ITAT Delhi ‘A’ Bench in the case of Millennium Infocom Technologies Ltd. vs. ACIT reported in [2009] 117 ITD 114 in Para No.8.13, 8.16 & 8.17 which reads as under: :- 9 -: 8.13 Another contention of learned Authorized Representative of the assessee is that the assessee is protected under art.26(3) of DTAA. Article 26 of India-US DTAA deals with “Non-discrimination”. Article 26(1) states that nationals of one Contracting State shall not be subjected in othe…

Exide Industries Ltd., Kolkata vs. D.C.I.T Cir - 1, Kolkata.

In the result the appeal of the assessee is partly allowed

ITA 170/KOL/2013[2005-06]Status: DisposedITAT Kolkata02 Mar 2016AY 2005-06

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2005-06

For Appellant: Shri Anup Sinha, AR & Shri Bishan Kr.Seal, ACAFor Respondent: Shri Sachidananda Srivastava, CIT,DR

Section 43BSection 43D

…ld ITA No.170/Kol/2013 – Exide Industries Ltd. A.Y.2005-06 not be made as it would result in discrimination. The Hon'ble Bench held that the said stand squarely covered by the Delhi Bench in the case of Millennium Infocom Technologies Ltd vs ACIT reported in 21 SOT 152 and accordingly directed the AO to delete the disallowance. The observations of the Tribunal in this regard reads as follows : “ 6. We have heard the arguments of both the sides and also perused the relevant material available on record. As agreed by the ld. Representatives of both the sides, this issue now stands squarely covered in favour of the…

Exide Industries Limited, Kolkata vs. Addl. CIT, Range - 1, Kolkata

In the result, the appeal of the assessee for A

ITA 189/KOL/2007[2003-04]Status: DisposedITAT Kolkata20 Jan 2016AY 2003-04

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 40Section 90(2)

…I.T.A. No. 189/KOL./2007 Assessment year: 2003-2004 & I.T.A. No. 1414/KOL/2007 Assessment Year : 2004-2005 Page 1 of 22 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 189/KOL/ 2007 Assessment Year: 2003-2004 Exide Industries Limited,........................................................Appellant 59E, Chowringhee Road, Kolkata-700 020 [PAN : AAACE 6641 E] -Vs.- Additional Commissioner of Income Tax,.............................Respondent Range-I, Kolkata, Aayakar Bhawan, P-7, Chowringhee S…