N.M. Rothchild & Sons Ltd. v. Deputy Commissioner of Income-tax, (International Taxation)

152 Taxmann.com 18High Court2023#12240 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 9(1)(vi)Section 9(1)(vii)Section 195Section 13(4)Section 13(3)(a)Section 250 of the Income Tax ActSection 270A of the Income Tax ActSection 9(1)(vii) of the Income Tax Act

Issues it is cited on

section 9(1)(v)tax residency certificatefees for included servicestrcsection 9(1)(vii)section 9(1)(vi)computer softwareenduring benefitfees for technical serviceschildsection 9(1)section 195

Judgments citing N.M. Rothchild & Sons Ltd. v. Deputy Commissioner of Income-tax, (International Taxation)

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 5728/MUM/2024[2021 22]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 5727/MUM/2024[2018 19]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 5726/MUM/2024[2020 21]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 5725/MUM/2024[2019 20]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

DCIT (INTERNATIONAL TAXATION)-3(2)(2), MUMBAI vs. M/S. MOTT MACDONALD LIMITED , MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 3048/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 Jan 2025AY 2017-18

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

DCIT (INTERNATIONAL TAXATION) 3(2)(2), MUMBAI vs. M/S. MOTT MACDONALD LIMITED., MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 3047/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 Jan 2025AY 2016-17

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

DCIT (IT)-2(2)(1), MUMBAI, MUMBAI vs. ESAB HOLDINGS LIMITED, LONDON

In the result, the appeal of the revenue is dismissed

ITA 2444/MUM/2024[2020-21]Status: DisposedITAT Mumbai09 Sept 2024AY 2020-21

Bench: Smt Beena Pillai & Shri Ratnesh Nandan Sahayassessment Year: 2020-21 Dcit (It)- 2(2), Esab Holdings Limited 6Th Floor, Room No.1722, 17Th Floor, 322 High Holborn, Air India Building, Wc1V 7Pb, Nariman Point, Vs. London, Mumbai- 400021.` Foreign United Kingdom Pan: Aabce6787C (Appellant) (Respondent)

For Appellant: Shri Ajit Jain & Siddesh Chaugule, A.RFor Respondent: Shri Anil Sant (SR. D.R.)
Section 250Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2020-21 DCIT (IT)- 2(2), ESAB Holdings Limited 6th Floor, Room No.1722, 17th Floor, 322 High Holborn, Air India Building, WC1V 7PB, Nariman Point, Vs. London, Mumbai- 400021.` Foreign United Kingdom PAN: AABCE6787C (Appellant) (Respondent) Present for : Assessee by : Shri Ajit Jain & Siddesh Chaugule, A.R. Revenue by : Shri Anil Sant (SR. D.R.) Date of Hearing : 09 . 09 . 2024 Date of Pronouncement : 24 . 10 . 2024 O R D E R Per : Ratnesh Nan…

DCIT (IT) - 2(2)(1), MUMBAI, MUMBAI vs. ESAB HOLDINGS LIMITED, LONDON

In the result, the appeal of the revenue is dismissed

ITA 2443/MUM/2024[2021-22]Status: DisposedITAT Mumbai09 Sept 2024AY 2021-22

Bench: Smt Beena Pillai & Shri Ratnesh Nandan Sahayassessment Year: 2021-22 Dcit (It)- 2(2), Esab Holdings Limited 6Th Floor, Room No.1722, 17Th Floor, 322 High Holborn, Air India Building, Wc1V 7Pb, Nariman Point, Vs. London, Mumbai- 400021.` Foreign United Kingdom Pan: Aabce6787C (Appellant) (Respondent)

For Appellant: Shri Ajit Jain & Siddesh Chaugule, A.RFor Respondent: Shri Anil Sant (SR. D.R.)
Section 250Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2021-22 DCIT (IT)- 2(2), ESAB Holdings Limited 6th Floor, Room No.1722, 17th Floor, 322 High Holborn, Air India Building, WC1V 7PB, Nariman Point, Vs. London, Mumbai- 400021.` Foreign United Kingdom PAN: AABCE6787C (Appellant) (Respondent) Present for : Assessee by : Shri Ajit Jain & Siddesh Chaugule, A.R. Revenue by : Shri Anil Sant (SR. D.R.) Date of Hearing : 09 . 09 . 2024 Date of Pronouncement : 24 . 10 . 2024 O R D E R Per: Ratnesh Nand…

N.M. Rothchild & Sons Ltd. v. Deputy Commissioner of Income-tax, (International Taxation) (152 Taxmann.com 18) — Cited in 8 Judgments | BharatTax