(para 53.38). (c) Reebok India Company v. Deputy Commissioner of Income-tax, Circle-2(1), New Delhi

79 Taxmann.com 271Reported decision2017#25647 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2022.

Issues it is cited on

use of equipmentsection 4(1)section 61section 90(1)section 39tax residency certificatesection 5(2)commercial rightsroyalty incomeassistant directorsection 9(1)(vi)beneficial owner

Judgments citing (para 53.38). (c) Reebok India Company v. Deputy Commissioner of Income-tax, Circle-2(1), New Delhi

M/S. Global Cricket Corporation Pte. Ltd., Mumbai vs. DDIT It-3(1), Mumbai

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

ITA 1510/MUM/2009[2003-2004]Status: DisposedITAT Mumbai14 Dec 2022AY 2003-2004
Section 143(1)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ADIT (IT) 3(1), Scindia House, R. No. 132, 1st Floor, N.M. Road, Mumbai - 400038 ……………… Appellant Global Cricket Corporation Pte Ltd., Vs C/o S. R. Batliboi & Co. 18th Floor, Express Towers, Nariman Point, Mumbai-400021 [PAN: AABCG7951L] ……………. Respondent CO No. 324/MUM/2006 (Assessment Year: 2002-2003) Arising out of ITA No. 3130/Mum/2006) Global Cricket Corporation Pte Ltd., C/o S. R. Batliboi & Co. 18th Floor, Express Towers, Nariman Point, Mumbai-400021 [PAN: AABCG7951L] …………………

M/S. Global Cricket Corporation Pte. Ltd., Mumbai vs. ADIT (Int. Taxation) - 3(1), Mumbai

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

ITA 3135/MUM/2006[2002-2003]Status: DisposedITAT Mumbai14 Dec 2022AY 2002-2003
Section 143(1)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ADIT (IT) 3(1), Scindia House, R. No. 132, 1st Floor, N.M. Road, Mumbai - 400038 ……………… Appellant Global Cricket Corporation Pte Ltd., Vs C/o S. R. Batliboi & Co. 18th Floor, Express Towers, Nariman Point, Mumbai-400021 [PAN: AABCG7951L] ……………. Respondent CO No. 324/MUM/2006 (Assessment Year: 2002-2003) Arising out of ITA No. 3130/Mum/2006) Global Cricket Corporation Pte Ltd., C/o S. R. Batliboi & Co. 18th Floor, Express Towers, Nariman Point, Mumbai-400021 [PAN: AABCG7951L] …………………

ADIT (It)-3(1), Mumbai vs. M/S. Global Cricket Corporation Pte. Ltd., Mumbai

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

ITA 3130/MUM/2006[2002-2003]Status: DisposedITAT Mumbai14 Dec 2022AY 2002-2003
Section 143(1)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ADIT (IT) 3(1), Scindia House, R. No. 132, 1st Floor, N.M. Road, Mumbai - 400038 ……………… Appellant Global Cricket Corporation Pte Ltd., Vs C/o S. R. Batliboi & Co. 18th Floor, Express Towers, Nariman Point, Mumbai-400021 [PAN: AABCG7951L] ……………. Respondent CO No. 324/MUM/2006 (Assessment Year: 2002-2003) Arising out of ITA No. 3130/Mum/2006) Global Cricket Corporation Pte Ltd., C/o S. R. Batliboi & Co. 18th Floor, Express Towers, Nariman Point, Mumbai-400021 [PAN: AABCG7951L] …………………

(para 53.38). (c) Reebok India Company v. Deputy Commissioner of Income-tax, Circle-2(1), New Delhi (79 Taxmann.com 271) — Cited in 3 Judgments | BharatTax