Oord Atlanta B.V v. Assistant Director of Income-tax

112 TTJ 229Income Tax Appellate Tribunal#16493 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2020 to 2022.

Judgments citing Oord Atlanta B.V v. Assistant Director of Income-tax

Shri Manish Gyanchand Jain, Gandhidham vs. Theacit, Gandhidham Circle, Gandhidham

In the result the appeal of the assessee is allowed

ITA 93/RJT/2020[2016-17]Status: HeardITAT Rajkot08 Jul 2022AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.95-97/Rjt/2018 ("नधा"रण वष" / Assessment Years 2009-10 to 2011-12) Shri Manish Gyanchand Jain, बनाम/ Assistant Kalpesh S. Doshi and Co., Commissioner of Vs. 411, Cosmo Complex, Income-Tax, Near Mahila College Circle, Gandhidham Circle, Kalawad Road, Gandhidham. Rajkot-360001. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABZPJ2544G (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./I.T.A. No.…

Manish Gyanchand Jain, Gandhidham vs. Asstt. Commr. of Income Tax, Gandhidham Circle, Gandhidham

In the result the appeal of the assessee is allowed

ITA 97/RJT/2018[2011-12]Status: HeardITAT Rajkot08 Jul 2022AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.95-97/Rjt/2018 ("नधा"रण वष" / Assessment Years 2009-10 to 2011-12) Shri Manish Gyanchand Jain, बनाम/ Assistant Kalpesh S. Doshi and Co., Commissioner of Vs. 411, Cosmo Complex, Income-Tax, Near Mahila College Circle, Gandhidham Circle, Kalawad Road, Gandhidham. Rajkot-360001. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABZPJ2544G (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./I.T.A. No.…

Manish Gyanchand Jain, Gandhidham vs. Asstt. Commr. of Income Tax, Gandhidham Circle, Gandhidham

In the result the appeal of the assessee is allowed

ITA 96/RJT/2018[2010-11]Status: HeardITAT Rajkot08 Jul 2022AY 2010-11

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.95-97/Rjt/2018 ("नधा"रण वष" / Assessment Years 2009-10 to 2011-12) Shri Manish Gyanchand Jain, बनाम/ Assistant Kalpesh S. Doshi and Co., Commissioner of Vs. 411, Cosmo Complex, Income-Tax, Near Mahila College Circle, Gandhidham Circle, Kalawad Road, Gandhidham. Rajkot-360001. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABZPJ2544G (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./I.T.A. No.…

Manish Gyanchand Jain, Gandhidham vs. Asstt. Commr. of Income Tax, Gandhidham Circle, Gandhidham

In the result the appeal of the assessee is allowed

ITA 95/RJT/2018[2009-10]Status: HeardITAT Rajkot08 Jul 2022AY 2009-10

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Kalpesh Doshi , A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 131Section 133ASection 143(3)Section 147Section 148Section 23A

…आयकर अपील"य अ"धकरण, राजकोट "यायपीठ, राजकोट । IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. Nos.95-97/Rjt/2018 ("नधा"रण वष" / Assessment Years 2009-10 to 2011-12) Shri Manish Gyanchand Jain, बनाम/ Assistant Kalpesh S. Doshi and Co., Commissioner of Vs. 411, Cosmo Complex, Income-Tax, Near Mahila College Circle, Gandhidham Circle, Kalawad Road, Gandhidham. Rajkot-360001. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ABZPJ2544G (अपीलाथ" /Appellant) (""यथ" / Respondent) AND आयकर अपील सं./I.T.A. No.…

M/S. Voith Paper Gmbh, New Delhi vs. DDIT, New Delhi

In the result, appeal of the assessee is dismissed

ITA 1077/DEL/2014[2010-11]Status: DisposedITAT Delhi21 Feb 2020AY 2010-11

Bench: Shri O.P. Kant & Shri K.N. Charyassessment Year: 2010-11

Section 143(3)Section 144CSection 5(2)Section 9

…d be conducted through the place of business. [Formula One World Championship Ltd. Vs. CIT (supra) and CIT Vs. eFunds IT Solutions and Ors. (supra)] Further, reference is made to the decision of the Kolkata ITAT in the case of Van Oord Atlanta B.V. vs. ADIT: 112 TTJ 229 (Kol) wherein the ITAT inter-alia held that maintenance of books of accounts or bank account is irrelevant for determining whether a non-resident has a fixed place of business PE in India. Relevant extracts of the decision reproduced below: 9. As regards the merits of the case, we find sufficient force in the arguments of the learned counsel for…

Oord Atlanta B.V v. Assistant Director of Income-tax (112 TTJ 229) — Cited in 5 Judgments | BharatTax