NTT Asia Pacific Holdings Pte Ltd. v. ACIT

141 Taxmann.com 137Income Tax Appellate Tribunal2022#16278 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 1961 Section 270A of the Income Tax Act Section 9(1)(vii) of the Income Tax Act Section 250 of the Income Tax Act Section 139(1) of the Income Tax Act Section 139(9) of the Income Tax Act Section 143(3)Section 143(3) of the Income Tax Act

Issues it is cited on

make available clause section 9(1)(vii)fees for technical services tax treaty section 9(1)enduring benefit permanent establishment section 195 section 270a dispute resolution panel section 19 non-resident

Judgments citing NTT Asia Pacific Holdings Pte Ltd. v. ACIT

DCIT (It)-2(2)(1), 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 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…

Snc Lavalin Inc., Delhi vs. The Assistant Commissioner of Income Tax, Circle Int. Tax 3(1)(2), Delhi

In the result, the Appeal of the assessee is allowed, the Stay Application of the assessee is dismissed as infructuous

ITA 3691/DEL/2023[2021-22]Status: DisposedITAT Delhi25 Jun 2024AY 2021-22

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

For Appellant: Sh. S. K. Aggarwal, CAFor Respondent: Sh. Vizay B. Vasanta, CIT-DR

Section 139(1)Section 143(3)Section 144C(1)Section 270ASection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Anubhav Sharma, Judicial Member ITA No. 3691/Del/2023 : Asstt. Year: 2021-22 & SA No. 36/Del/2024 : : Asstt. Year: 2021-22 SNC Lavalin Inc., Vs ACIT, A-32, First Floor, Khasra No. 56, International Taxation, Village Amberahi, Sector-19, Circle-3(1)(2), Dwarka, New Delhi-110075 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAKCS5626H Assessee by : Sh. S. K. Aggarwal, CA Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 02.04.2024 Date of Pronouncement: 25.06.2024 ORDER Per Dr. B. R. R. Ku…

Jcdecaux S.A., New Delhi vs. ACIT, Circle-2(1)(2), International Taxation, New Delhi

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

ITA 2473/DEL/2022[2018-19]Status: DisposedITAT Delhi03 May 2024AY 2018-19

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. K. M. Gupta, Adv. &For Respondent: Sh. Om Parkash, Sr. DR

Section 143(3)Section 234BSection 270ASection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member ITA No. 2473/Del/2022 : Asstt. Year: 2018-19 JCDECAUX S.A, Vs ACIT, C/o. JCDecaux Advertising India P Circle 2(1)(2), Ltd., Plot No. 153, 3rd Floor, Okhla New Delhi Industrial Estate, Phase-III, New Delhi 110020 (APPELLANT) (RESPONDENT) PAN No. AACCJ 8567 A Assessee by : Sh. K. M. Gupta, Adv. & Ms. Saloni Shital, AR Revenue by : Sh. Om Parkash, Sr. DR Date of Hearing: 12.04.2024 Date of Pronouncement: 03.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The prese…

Standard Chartered Bank, Mumbai vs. DDIT(It) 2 (1), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 1683/MUM/2019[2002-03]Status: DisposedITAT Mumbai15 Mar 2024AY 2002-03

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Bleorder Per S. Rifaur Rahman (Am) 1. These Cross Appeals Are Filled By The Assessee & Revenue Against Different Orders Of Learned Commissioner Of Income Tax (Appeals)-57, Mumbai (Hereinafter In Short "Ld.Cit(A)"] Dated 28.12.2018 For The A.Ys.2002-03 & 2003-04. 2. Since The Issues Raised In All The Appeals Are Identical, Therefore, For The Sake Of Convenience, These Appeals Are Clubbed, Heard & Disposed Off By This Consolidated Order. Revenue Appeals

Section 195Section 28Section 9(1)(v)

…ITA NO.1407 & 2936/MUM/2019 (A.Ys: 2002-03 & 2003-04) Asst. CIT (I.T)- 4(2)(2) Room No. 1624, 16th Floor Air India Building, Nariman Point Mumbai - 400021 (Appellant) V. M/s. Standard Chartered Bank Ltd., Crescenzo, 7th Floor C-38/39, G-Block Behind MCA Club, Bandra Kurla Complex Bandra (E), Mumbai – 400051 PAN: AABCS4681D (Respondent) ITA NO.1683 & 2839/MUM/2019 (A.Ys: 2002-03 & 2003-04) M/s. Standard Chartered Bank Ltd., Tax Department Crescenzo, 7th Floor C-38/39, G-Block Behind MCA Club, Bandra Kurla Complex Bandra (E), Mumbai – 400051 PAN: AABCS4681D (Appellant) V. Asst. CIT (Intl. Taxation)- 4(2)(2) 17th Fl…

Standard Chartered Bank, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, the appeal filed by the assessee is partly allowed and appeal filed by the Revenue is dismissed

ITA 4867/MUM/2017[2001-02]Status: DisposedITAT Mumbai13 Nov 2023AY 2001-02

Bench: Shri Vikas Awasthy & Shri Gagan Goyalstandard Chartered Bank Taxation Department, 23-25, M. G. Road, 3Rd Floor, Fort, Mumbai-400 001 Pan: Aabcs4681D ..... Appellant Vs. Ddit (Intl. Tax)-2(1) Scindia House, Ballard Estate, N. M. Marg, Mumbai-400 038 ..... Respondent

For Appellant: Shri Madhur Agarwal, Ld. ARFor Respondent: Shri Anil Sant, Ld. DR

Section 14ASection 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Standard Chartered Bank Taxation Department, 23-25, M. G. Road, 3rd Floor, Fort, Mumbai-400 001 PAN: AABCS4681D ..... Appellant Vs. DDIT (Intl. Tax)-2(1) Scindia House, Ballard Estate, N. M. Marg, Mumbai-400 038 ..... Respondent & DDIT (Intl. Tax)-2(1) Scindia House, Ballard Estate, N. M. Marg, Mumbai-400 038 ...... Appellant Vs. Standard Chartered Bank Taxation Department, 23-25, M. G. Road, 3rd Floor, Fort, Mumbai-400 001 PAN: AABCS4681D ...... Respondent Page 1…