Motorola Inc. v. DCIT

44 SOT 368Income Tax Appellate Tribunal1911#3570 most cited

What is Motorola Inc. v. DCIT authority for?

The initiation of penalty proceedings under section 271(1)(c) is consequential and mandatory following a higher court decision, and such penalty proceedings are dismissed if the primary assessment or appeal is dismissed.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Motorola Inc v DCIT · penalty proceedings · section 271(1)(c) · consequential · mandatory · ITAT Delhi Special Bench · CIT v Anjum M.H. Ghaswala

Also reported as

96 TTJ 1

Sections most often in play

Section 234ASection 234BSection 139Section 142(1)Section 144Section 147Section 148Section 234C

Issues it is cited on

installation pedependent agent peadvance pricing agreementagency pefunctional analysisfixed place peservice pefar analysistransactional net margin methodmost appropriate methodtax treatypermanent establishment

Judgments citing Motorola Inc. v. DCIT

MIKAL BHUPENDRABHAI PATEL,PETLAD vs. I.T.O WARD 1(3)(1), PETLAD, PETLAD

Accordingly, the appeal filed by the assessee is dismissed

ITA 474/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2012-13

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Jainish Parikh, CAFor Respondent: Shri Abhijit, Sr. DR
Section 139Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

…of the decision of the Hon’ble ITA Nos. 473&474/Ahd/2025 Mikal Bhupendrabhai Patel vs. ITO Asst.Years–2011-12 & 2012-13 - 4– Supreme Court in CIT v. Anjum M.H. Ghaswala (252 ITR 1) and the decision of the ITAT, Delhi Special Bench in Motorola Inc. v. DCIT (96 TTJ 1). The ground challenging initiation of penalty proceedings under section 271(1)(c) was also dismissed as being consequential. The remaining grounds being general in nature were treated as dismissed. Accordingly, the CIT(A) dismissed the appeal in entirety. 5. The assessee is in appeal before us against the order passed by CIT(Appeals) dismissing th…

MIKAL BHUPENDRABHAI PATEL,PETLAD vs. I.T.O WARD 1(3)(1), PETLAD, PETLAD

Accordingly, the appeal filed by the assessee is dismissed

ITA 473/AHD/2025[2011-12]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2011-12

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri Jainish Parikh, CAFor Respondent: Shri Abhijit, Sr. DR
Section 139Section 144Section 147Section 148Section 250Section 271(1)(c)Section 69A

…of the decision of the Hon’ble ITA Nos. 473&474/Ahd/2025 Mikal Bhupendrabhai Patel vs. ITO Asst.Years–2011-12 & 2012-13 - 4– Supreme Court in CIT v. Anjum M.H. Ghaswala (252 ITR 1) and the decision of the ITAT, Delhi Special Bench in Motorola Inc. v. DCIT (96 TTJ 1). The ground challenging initiation of penalty proceedings under section 271(1)(c) was also dismissed as being consequential. The remaining grounds being general in nature were treated as dismissed. Accordingly, the CIT(A) dismissed the appeal in entirety. 5. The assessee is in appeal before us against the order passed by CIT(Appeals) dismissing th…

MICRO FOCUS SOFTWARE INC.,USA vs. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 3(2)(2), INTERNATIONAL TAXATION, MUMBAI, MUMBAI

In the result, the appeal is allowed

ITA 4768/MUM/2023[2021-22]Status: DisposedITAT Mumbai06 Sept 2024AY 2021-22

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrimicro Focus Software Inc. V/S. Dcit,(International Tax) बनाम (Formerly Known As Novell Circle 3(2)(2), Inc.) 16Th Floor, Air India Laurel, Block D, 65/2, Building, Nariman Point, Bagmane Tech Park, C. V. Mumbai-400021 Raman Nagar, Byrasandra, Bangalore, Karnataka, India- 560093 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabcn5034F Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Ketan VedFor Respondent: Shri Anil Sant
Section 143(3)Section 144C(5)Section 234ASection 270A

…at the disposal of foreign enterprise. As observed by a coordinate bench of this Tribunal, relying upon the landmark Special Bench decision in the case of Motorola Inc v. DCIT [2005] 95 ITD SB 269 (Del) and in the case of Airlines Rotables Ltd. v. JDIT [1911] 44 SOT 368 (Mum), "The Page 5 of 24 A.Y. 2021-22 Micro Focus Software Inc. physical test, i.e., place of business test, requires that there should be a physical location at which the business is carried out. However, mere existence of a physical location is not enough. This location should also be at the disposal of the foreign enterprise and it must be used…

MICRO FOCUS SOFTWARE INC. (FORMERLY KNOWN AS NOVELL INC.),MUMBAI vs. THE DY CIT (INTL. TAXATION)-CIRCLE-3(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 891/MUM/2023[2020-21]Status: DisposedITAT Mumbai14 Jun 2023AY 2020-21

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Ketan VedFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)

…at the disposal of foreignenterprise. As observed by a coordinate bench of this Tribunal, relying upon the landmark Special Bench decision in the case of Motorola Inc v. DCIT [2005] 95 ITD SB 269 (Del) and in the case of Airlines Rotables Ltd. v. JDIT [1911] 44 SOT 368 (Mum), "The physical test, i.e., place of business test, requires that there should be a physical location at which the business is carried out. However, mere existence of a physical location is not enough. This location should also be at the disposal of the foreign enterprise and it must be used for the business of foreign enterprise as well. A p…

MICRO FOCUS SOFTWARE INC. (EARLIER KNOWN AS NOVELL INC.),MUMBAI vs. THE DY CIT (INTL. TAXATION)-CIRCLE-3(2)(2), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 2425/MUM/2022[2018-19]Status: DisposedITAT Mumbai02 May 2023AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)

…at the disposal of foreign enterprise. As observed by a coordinate bench of this Tribunal, relying upon the landmark Special Bench decision in the case of Motorola Inc v. DCIT [2005] 95 ITD SB 269 (Del) and in the case of Airlines Rotables Ltd. v. JDIT [1911] 44 SOT 368 (Mum), "The physical test, i.e., place of business test, requires that there should be a physical location at which the business is carried out. However, mere existence of a physical location is not enough. This location should also be at the disposal of the foreign enterprise and it must be used for the business of foreign enterprise as well. A p…

MICRO FOCUS SOFTWARE INC. (EARLIER KNOWN AS NOVELL INC.),MUMBAI vs. THE DY CIT (INTL. TAXATION)-CIRCLE-3(2)(2), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 2424/MUM/2022[2019-20]Status: DisposedITAT Mumbai02 May 2023AY 2019-20

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)

…at the disposal of foreign enterprise. As observed by a coordinate bench of this Tribunal, relying upon the landmark Special Bench decision in the case of Motorola Inc v. DCIT [2005] 95 ITD SB 269 (Del) and in the case of Airlines Rotables Ltd. v. JDIT [1911] 44 SOT 368 (Mum), "The physical test, i.e., place of business test, requires that there should be a physical location at which the business is carried out. However, mere existence of a physical location is not enough. This location should also be at the disposal of the foreign enterprise and it must be used for the business of foreign enterprise as well. A p…

UPS ASIA GROUP PTE LTD,MUMBAI vs. ASSISTANT C0MMISSIONER OF INCOME TAX (INT TAX)-4(3)(1), MUMBAI

In the result, the appeals of the assesse are dismissed

ITA 2244/MUM/2022[2019-20]Status: DisposedITAT Mumbai24 Jan 2023AY 2019-20

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Nitesh JoshiFor Respondent: Soumendu Kumar Dash
Section 143(3)Section 9(1)Section 9(1)(i)

…P a g e | 1 ITA Nos. 2243 & 2244/Mum/2022 UPS Asia Group Pte. Ltd Vs. ACIT (IT) -4(3)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 2243 & 2244/Mum/2022 (A.Ys.2018-19 & 2019-20) UPS Asia Group Pte. Ltd. Vs. ACIT (IT)-4(3)(1) Bhagwati Compound, 16th Floor, Plot No.2, Compartment Air India Building, 10/11, Marol Cooperative Mumbai - 400021 Industrial Estate, Off M.V. Road, Andhery (E) Mumbai – 400059 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCU5192M Appellant .. Respondent Appellant by : Nitesh Joshi Respon…

UPS ASIA GROUP PTE LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX(INTRNATIONAL TAXATION)-4(3)(1), MUMBAI

In the result, the appeals of the assesse are dismissed

ITA 2243/MUM/2022[2018-19]Status: DisposedITAT Mumbai24 Jan 2023AY 2018-19

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Nitesh JoshiFor Respondent: Soumendu Kumar Dash
Section 143(3)Section 9(1)Section 9(1)(i)

…P a g e | 1 ITA Nos. 2243 & 2244/Mum/2022 UPS Asia Group Pte. Ltd Vs. ACIT (IT) -4(3)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 2243 & 2244/Mum/2022 (A.Ys.2018-19 & 2019-20) UPS Asia Group Pte. Ltd. Vs. ACIT (IT)-4(3)(1) Bhagwati Compound, 16th Floor, Plot No.2, Compartment Air India Building, 10/11, Marol Cooperative Mumbai - 400021 Industrial Estate, Off M.V. Road, Andhery (E) Mumbai – 400059 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCU5192M Appellant .. Respondent Appellant by : Nitesh Joshi Respon…

M/S. KRONES AKTIENGESELLSCHAFT,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 907/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Dec 2022AY 2011-12

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri Percy Pardiwalla, Sr AdvFor Respondent: Shri Sanjay Kumar, Sr.DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR, JUDICIAL MEMBER ITA No. 907/DEL/2017 [A.Y 2011-12] M/s Krones Aktiengesellschaft Vs. The Dy. C.I.T C/o Mohinder Puri & Co Circle 2(1)(2) 1A-D, Vandana, 11 Tolstoy Marg International Taxation New Delhi New Delhi PAN: AADCK 9912 B ITA No. 2617/DEL/2017 [A.Y 2011-12] The Dy. C.I.T Vs. M/s Krones Aktiengesellschaft Circle 2(1)(2) C/o Mohinder Puri & Co International Taxation 1A-D, Vandana, 11 Tolstoy Marg New Delhi New Delhi PAN: AADCK 9912 B (Applicant) (Respondent) Ass…

DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S. KRONES AKTIENGESELLSCHAFT, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2617/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Dec 2022AY 2011-12

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri Percy Pardiwalla, Sr AdvFor Respondent: Shri Sanjay Kumar, Sr.DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR, JUDICIAL MEMBER ITA No. 907/DEL/2017 [A.Y 2011-12] M/s Krones Aktiengesellschaft Vs. The Dy. C.I.T C/o Mohinder Puri & Co Circle 2(1)(2) 1A-D, Vandana, 11 Tolstoy Marg International Taxation New Delhi New Delhi PAN: AADCK 9912 B ITA No. 2617/DEL/2017 [A.Y 2011-12] The Dy. C.I.T Vs. M/s Krones Aktiengesellschaft Circle 2(1)(2) C/o Mohinder Puri & Co International Taxation 1A-D, Vandana, 11 Tolstoy Marg New Delhi New Delhi PAN: AADCK 9912 B (Applicant) (Respondent) Ass…

MICRO FOCUS SOFTWARE INC. (EARLIER KNOWN AS NOVELL INC.),USA vs. THE DY CIT (INTL. TAXATION)-CIRCLE-3(2)(2), MUMBAI

In the result, the appeal is allowed in the terms indicated above

ITA 863/MUM/2021[2017-18]Status: DisposedITAT Mumbai30 May 2022AY 2017-18
Section 139(1)Section 143(3)Section 234A

…year: 2017-18 Page 4 of 17 enterprise. As observed by a coordinate bench of this Tribunal, relying upon the landmark Special Bench decision in the case of Motorola Inc v. DCIT [2005] 95 ITD SB 269 (Del) and in the case of Airlines Rotables Ltd. v. JDIT [1911] 44 SOT 368 (Mum), "The physical test, i.e., place of business test, requires that there should be a physical location at which the business is carried out. However, mere existence of a physical location is not enough. This location should also be at the disposal of the foreign enterprise and it must be used for the business of foreign enterprise as well. A p…

UPS ASIA GROUP PTE LTD.,MUMBAI vs. ASSTT. CIT (INTERNATIONAL TAXATION)-4(3)(1), MUMBAI

In the result, appeal by the assessee is allowed in terms of our aforesaid findings

ITA 1220/MUM/2021[2017-18]Status: DisposedITAT Mumbai08 Mar 2022AY 2017-18

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Milind S. Chavan, Sr. AR
Section 143(3)Section 144CSection 144C(13)Section 9(1)(i)

…the disposal of foreign enterprise. As observed by a coordinate bench of this Tribunal, relying upon the landmark Special Bench decision in the case of Motorola Inc Vs DCIT [(2005) 95 ITD SB 269 (Del)] and in the case of Airlines Rotables Ltd Vs JDIT [(1911) 44 SOT 368 (Mum)], "The physical test, i.e., place of business test, requires that there should be a physical location at which the business is carried out. However, mere existence of a physical location is not enough. This location should also be at the disposal of the foreign enterprise UPS Asia Group Pte. Ltd. ITA No.1220/Mum./2021 and it must be used f…

DCIT(IT)-2(3)(1), MUMBAI vs. FORBES CONTAINER LINE PTE LTD, MUMBAI

In the result, the appeal is dismissed

ITA 39/MUM/2019[2014-15]Status: DisposedITAT Mumbai21 Oct 2021AY 2014-15
Section 143(3)

…the disposal of foreign enterprise .As observed by a coordinate bench of this Tribunal, relying upon the landmark Special Bench decision in the case of Motorola Inc Vs DCIT [(2005) 95 ITD SB 269 (Del)] and in the case of Airlines Rotables Ltd Vs JDIT [(1911) 44 SOT 368 (Mum)], "The physical test, i.e., place of business test, requires that there should be a physical location at which the business is carried out. However, mere existence of a physical location is not enough. This location should also be at the disposal of the foreign enterprise and it must be used for the business of foreign enterprise as well. A…

NOVELL INC (NOW KNOWN AS MICRO FOCUS SOFTWARE) ,MUMBAI vs. ASST CIT (IT) RANGE 3 (3)91) , MUMBAI

In the result, the appeal is allowed in the terms indicated above

ITA 7766/MUM/2019[2016-17]Status: DisposedITAT Mumbai31 Aug 2021AY 2016-17
Section 144C(1)

…at the disposal of foreign enterprise. As observed by a coordinate bench of this Tribunal, relying upon the landmark Special Bench decision in the case of Motorola Inc v. DCIT [2005] 95 ITD SB 269 (Del) and in the case of Airlines Rotables Ltd. v. JDIT [1911] 44 SOT 368 (Mum), "The physical test, i.e., place of business test, requires that there should be a physical location at which the business is carried out. However, mere existence of a physical location is not enough. This location should also be at the disposal of the foreign enterprise and it must be used for the business of foreign enterprise as well. A p…

NOVELL INC (NOW KNOWN AS MICRO FOCUS SOFTWARE),MUMBAI vs. ASST CIT (IT) RANGE 3 (3)91), MUMBAI

In the result, the appeal is allowed in the terms indicated above

ITA 7765/MUM/2019[2015-16]Status: DisposedITAT Mumbai31 Aug 2021AY 2015-16
Section 144C(1)

…at the disposal of foreign enterprise. As observed by a coordinate bench of this Tribunal, relying upon the landmark Special Bench decision in the case of Motorola Inc v. DCIT [2005] 95 ITD SB 269 (Del) and in the case of Airlines Rotables Ltd. v. JDIT [1911] 44 SOT 368 (Mum), "The physical test, i.e., place of business test, requires that there should be a physical location at which the business is carried out. However, mere existence of a physical location is not enough. This location should also be at the disposal of the foreign enterprise and it must be used for the business of foreign enterprise as well. A p…

M/S GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

ITA 532/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Jul 2021AY 2006-07
For Appellant: Shri Ajay Vohra, Sr.AdvFor Respondent: Smt. C. Chandrakanta, CIT DR
Section 143(3)Section 250(6)

…er consideration. Without prejudice to the above, the AR of the assessee has restricted the income attributable to the applicant (PE) in India at 15.38%. However, this is not acceptable. In this case reliance is placed on the decision of Motorola Inc vs. DCIT 96 TTJ 1 and M/s National Petroleum Construction Co. vs. Add!. Director of International Taxation ITA No. 5168/Del/2010 where the tribunals have held that the income attributable to the PE is 20% to 25%. The AO during the AY 2011-12 has also adopted 22.5% based on the above decisions. Hence, the assessee's version of 15.38% is on the lower side and is not ac…

NGC NETWORK ASIA LLC,MUMBAI vs. DCIT (IT) RG 3(3)(1), MUMBAI

In the result, all the appeals are allowed in the terms indicated above

ITA 528/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 May 2021AY 2013-14
Section 143(3)Section 147

…ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 Page 1 of 30 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) And Vikas Awasthy (Judicial Member)] ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 NGC Network Asia LLC ………………….……Appe…

NGC NETWORK ASIA LLC,MUMBAI vs. DCIT (IT) RG 3(3)(1), MUMBAI

In the result, all the appeals are allowed in the terms indicated above

ITA 2079/MUM/2017[2012-13]Status: DisposedITAT Mumbai11 May 2021AY 2012-13
Section 143(3)Section 147

…ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 Page 1 of 30 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) And Vikas Awasthy (Judicial Member)] ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 NGC Network Asia LLC ………………….……Appe…

NGC NEWORK ASIA LLC,MUMBAI vs. DCIT (IT) RG 3(3)(1), MUMBAI

In the result, all the appeals are allowed in the terms indicated above

ITA 2025/MUM/2016[2011-12]Status: DisposedITAT Mumbai11 May 2021AY 2011-12
Section 143(3)Section 147

…ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 Page 1 of 30 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) And Vikas Awasthy (Judicial Member)] ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 NGC Network Asia LLC ………………….……Appe…

NGC NETWORK ASIA LLC,MUMBAI vs. DDIT (IT) RG 4(2), MUMBAI

In the result, all the appeals are allowed in the terms indicated above

ITA 1254/MUM/2014[2009-10]Status: DisposedITAT Mumbai11 May 2021AY 2009-10
Section 143(3)Section 147

…ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 Page 1 of 30 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) And Vikas Awasthy (Judicial Member)] ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 NGC Network Asia LLC ………………….……Appe…

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