Nike Inc. v. ACIT

125 ITD 35Income Tax Appellate Tribunal2010#22264 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2018.

Judgments citing Nike Inc. v. ACIT

Mgb Metro Group Buying Hk Ltd- India Liasion Office, New Delhi vs. DDIT, New Delhi

In the result, appeal of the assessee in ITA

ITA 1473/DEL/2012[2008-09]Status: DisposedITAT Delhi31 May 2018AY 2008-09

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2001-02 M/S. Parpool Ltd., Vs. Adit, C/O- Mgb Metro Group International Taxation, Buying Hk Ltd. - India Circle -1(2), New Delhi Liaison Office, 40, Okhla Industrial Estate, Phase-Iii, New Delhi Pan :Aaecm3289J (Appellant) (Respondent) & Ita Nos.4911/Del/2010 & 1473/Del/2012 Assessment Years: 2007-08 & 2008-09 M/S. Mgb Metro Group Vs. Dit, Buying Hk Ltd., Circle-3(1), International India Liaison Officer, 40, Taxation, Drum Shape Okhla Industrial Estate, Building, New Delhi Phase-Iii, New Delhi Pan :Aaecm3289J (Appellant) (Respondent)

Section 234BSection 5Section 9

…year, 2000 Year 2001 1. India 4,41,32,000 4,95,30,000 9,36,62,000 96.00% 2. Sri Lanka 29,37,000 7,43,000 36,80,000 3.70% 3. Nepal 1,50,000 1,41,000 2,91,000 0.30% 6.1.9 The Ld. counsel, relying on the decision of the Tribunal in the case of Nike Inc. (2010) 125 ITD 35, submitted that no income accrues or arise in India or deemed to accrue arise in case the purchase operations are primarily with respect to Indian business. 6.2 On the contrary, the Ld. DR relying on the order of the lower authorities submitted that in the instant case the MGB, HK (i.e. 15 ITA Nos.1472/Del/2012; 4911/Del/2010; & 1473/Del/2012 HO…

Parpool Ltd., New Delhi vs. ADIT, New Delhi

In the result, appeal of the assessee in ITA

ITA 1472/DEL/2012[2001-02]Status: DisposedITAT Delhi31 May 2018AY 2001-02

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2001-02 M/S. Parpool Ltd., Vs. Adit, C/O- Mgb Metro Group International Taxation, Buying Hk Ltd. - India Circle -1(2), New Delhi Liaison Office, 40, Okhla Industrial Estate, Phase-Iii, New Delhi Pan :Aaecm3289J (Appellant) (Respondent) & Ita Nos.4911/Del/2010 & 1473/Del/2012 Assessment Years: 2007-08 & 2008-09 M/S. Mgb Metro Group Vs. Dit, Buying Hk Ltd., Circle-3(1), International India Liaison Officer, 40, Taxation, Drum Shape Okhla Industrial Estate, Building, New Delhi Phase-Iii, New Delhi Pan :Aaecm3289J (Appellant) (Respondent)

Section 234BSection 5Section 9

…year, 2000 Year 2001 1. India 4,41,32,000 4,95,30,000 9,36,62,000 96.00% 2. Sri Lanka 29,37,000 7,43,000 36,80,000 3.70% 3. Nepal 1,50,000 1,41,000 2,91,000 0.30% 6.1.9 The Ld. counsel, relying on the decision of the Tribunal in the case of Nike Inc. (2010) 125 ITD 35, submitted that no income accrues or arise in India or deemed to accrue arise in case the purchase operations are primarily with respect to Indian business. 6.2 On the contrary, the Ld. DR relying on the order of the lower authorities submitted that in the instant case the MGB, HK (i.e. 15 ITA Nos.1472/Del/2012; 4911/Del/2010; & 1473/Del/2012 HO…

Mgb Metro Group Buying Hk Ltd., New Delhi vs. DIT, New Delhi

In the result, appeal of the assessee in ITA

ITA 4911/DEL/2010[2007-08]Status: DisposedITAT Delhi31 May 2018AY 2007-08

Bench: Sh. Bhavnesh Saini & Sh. O.P. Kantassessment Year: 2001-02 M/S. Parpool Ltd., Vs. Adit, C/O- Mgb Metro Group International Taxation, Buying Hk Ltd. - India Circle -1(2), New Delhi Liaison Office, 40, Okhla Industrial Estate, Phase-Iii, New Delhi Pan :Aaecm3289J (Appellant) (Respondent) & Ita Nos.4911/Del/2010 & 1473/Del/2012 Assessment Years: 2007-08 & 2008-09 M/S. Mgb Metro Group Vs. Dit, Buying Hk Ltd., Circle-3(1), International India Liaison Officer, 40, Taxation, Drum Shape Okhla Industrial Estate, Building, New Delhi Phase-Iii, New Delhi Pan :Aaecm3289J (Appellant) (Respondent)

Section 234BSection 5Section 9

…year, 2000 Year 2001 1. India 4,41,32,000 4,95,30,000 9,36,62,000 96.00% 2. Sri Lanka 29,37,000 7,43,000 36,80,000 3.70% 3. Nepal 1,50,000 1,41,000 2,91,000 0.30% 6.1.9 The Ld. counsel, relying on the decision of the Tribunal in the case of Nike Inc. (2010) 125 ITD 35, submitted that no income accrues or arise in India or deemed to accrue arise in case the purchase operations are primarily with respect to Indian business. 6.2 On the contrary, the Ld. DR relying on the order of the lower authorities submitted that in the instant case the MGB, HK (i.e. 15 ITA Nos.1472/Del/2012; 4911/Del/2010; & 1473/Del/2012 HO…