P.T. Mckinsey Indonesia v. Deputy Director of Income Tax (I.T.)

29 Taxmann.com 100Reported decision2013#20414 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

disallowance under section 40(a)(ia)foreign tax creditretrospective amendmentwithholding taxsection 9(1)(vi)royalty incomesection 9(1)(vii)section 40(a)(i)fees for technical servicestax treatypermanent establishmentsection 195

Judgments citing P.T. Mckinsey Indonesia v. Deputy Director of Income Tax (I.T.)

ASST CIT 16(2), MUMBAI vs. BSR AND CO., MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 362/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Aug 2023AY 2012-13

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – 16(2) V. M/S. Bsr & Company Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb7357B (Appellant) (Respondent) V. M/S. Bsr & Company Llp Acit – 16(2) Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaafb9852F (Appellant) (Respondent) Acit – 16(2) V. M/S. Bsr & Co. Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb4734C (Appellant) (Respondent)

Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ACIT – 16(2) v. M/s. BSR and Company Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAIFB7357B (Appellant) (Respondent) v. M/s. BSR and Company LLP ACIT – 16(2) Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAAFB9852F (Appellant) (Respondent) ACIT…

ASST CIT 16(2), MUMBAI vs. BSR AND CO. LLP, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 361/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Aug 2023AY 2012-13

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – 16(2) V. M/S. Bsr & Company Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb7357B (Appellant) (Respondent) V. M/S. Bsr & Company Llp Acit – 16(2) Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaafb9852F (Appellant) (Respondent) Acit – 16(2) V. M/S. Bsr & Co. Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb4734C (Appellant) (Respondent)

Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ACIT – 16(2) v. M/s. BSR and Company Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAIFB7357B (Appellant) (Respondent) v. M/s. BSR and Company LLP ACIT – 16(2) Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAAFB9852F (Appellant) (Respondent) ACIT…

ASST CIT 16(2), MUMBAI vs. BSR AND COMPANY, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 360/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Aug 2023AY 2012-13

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – 16(2) V. M/S. Bsr & Company Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb7357B (Appellant) (Respondent) V. M/S. Bsr & Company Llp Acit – 16(2) Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaafb9852F (Appellant) (Respondent) Acit – 16(2) V. M/S. Bsr & Co. Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb4734C (Appellant) (Respondent)

Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ACIT – 16(2) v. M/s. BSR and Company Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAIFB7357B (Appellant) (Respondent) v. M/s. BSR and Company LLP ACIT – 16(2) Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAAFB9852F (Appellant) (Respondent) ACIT…

DCIT 16(2), MUMBAI vs. M/S. BSR AND CO. LLP, MUMBAI

In the result ITA No. 723/Mum/2023 is dismissed, ITA No

ITA 723/MUM/2023[2014-15]Status: DisposedITAT Mumbai06 Jun 2023AY 2014-15

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Sh. Soumendu Kumar Das, Sr. DRFor Respondent: Sh. Ajit Kumar Jain CA &
Section 142(1)Section 40Section 90

…ITA No. 723/Mum/2023 (A.Y. 2014-15) ITA No. 725/Mum/2023 (A.Y. 2016-17) M/s. BSR & Co. LLP IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 724/Mum/2023 (A.Y. 2015-16) ITA No. 726/Mum/2023 (A.Y. 2017-18) Dy. CIT-16(2), Room No. 625, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Appellant Vs. M/s BSR and Co.LLP, Lodha Excelus, 1stFloor, Appollo Mills Compound, N.M. Joshi Marg, Mahalaxmi, Mumbai-400011 PAN: AAAFB9852F ..... Respondent Appellant by : Sh. Soumendu Kumar Das, Sr. DR Respondent b…

P.T. Mckinsey Indonesia v. Deputy Director of Income Tax (I.T.) (29 Taxmann.com 100) — Cited in 4 Judgments | BharatTax