Parke Davis & Company LLC v. Asstt. CIT

41 Taxmann.com 193Income Tax Appellate Tribunal2014#5126 most cited

What is Parke Davis & Company LLC v. Asstt. CIT authority for?

A tax treaty can determine the levy of surcharge, and when issues regarding surcharge and the tax treaty are decided in favour of the assessee, other related grounds may not require separate adjudication.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also referred to as

Parke Davis & Company LLC v. Asstt. CIT · surcharge · tax treaty · international taxation · DTAA · levy of surcharge · ground of appeal · assessee's appeal

Also reported as

62 SOT 282

Sections most often in play

Section 143(3)Section 144C(13)Section 192Section 195Section 234BSection 270ASection 9(1)(vii)Section 90(1)

Issues it is cited on

section 209(1)section 14(a)section 209make available clausecopyrighted articlesection 9(1)(vi)section 9(1)(vii)computer softwareinterest under section 234afees for technical servicesdirections of the drptax treaty

Judgments citing Parke Davis & Company LLC v. Asstt. CIT

SHELL INTERNATIONAL B.V.,MUMBAI vs. THE ACIT, CIRCLE (INTERNATIONAL TAXATION-1), AHMEDABAD

In the result, Ground No. 10 of the assessee’s appeal is allowed

ITA 688/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad25 Nov 2024AY 2020-21

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 153

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.688/Ahd/2023 (Assessment Year: 2020-21) Shell International B.V., Vs. Assistant Commissioner of C/o. Shell India Markets Pvt. Ltd., Income Tax (International Trent House, 1st Floor, G Block, Taxation)-1, Plot No. C-60, Bnadra Kurla Ahmedabad Complex, Bandra East, Mumbai-400051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) Appellant by : Shri S. N. Soparkar, Sr. Advocate & Shri Parin Shah, A.R. Respondent by: Dr. Darsi Suman Ratnam, CIT DR Date of Heari…

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…

SHELL INTERNATIONAL B.V., ,AHMEDABAD vs. THE ACIT, INTL. TAXN.-1, AHMEDABAD

ITA 110/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

SHELL INTERNATIONAL B.V.,MUMBAI vs. THE ACIT, INT.TAXA.-2, AHMEDABAD

ITA 563/AHD/2020[2017-18]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-2, AHMEDABAD

ITA 1658/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. SHELL INTERNATIONAL B.V.,MUMBAI vs. THE ACIT, INTL. TAXN.-2, AHMEDABAD

ITA 1657/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-1,, AHMEDABAD

ITA 2389/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-1,, AHMEDABAD

ITA 2388/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

ITA 2789/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

ITA 2788/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2009-10

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

ITA 176/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

ITA 175/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 2788 & 2789/Ahd/2017 (Assessment Years: 2009-10 & 2014-15) Shell International B.V., Vs. Deputy Commissioner of C/o. B.S.R. Associates & LLP, Income Tax, 903, Commerce House V, International Taxation-I, Nr. Vodafone House, Prahaladnagar, Ahmedabad-380014 Corporate Road, Ahmedabad-380051 [PAN No.AAHCS9360D] (Appellant) .. (Respondent) I.T.A. Nos. 2388 & 2389/Ahd/2018 (Assessment Years: 2010-11 & 2011-12) Shell International B.V., Vs. Assistant Commissi…

WARNER BROS. INTERNATIONAL TELEVISION DISTRIBUTION INC.,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONA TAXATION )-4(3)(2) , MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 848/MUM/2023[2014-2015]Status: DisposedITAT Mumbai27 Oct 2023AY 2014-2015

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Manuj SabharwalFor Respondent: 10.10.2023
Section 143(3)Section 144CSection 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos.848 & 849/Mum/2023 (Assessment Year: 2014-15) Warner Bros. International Television Asst. CIT (International Taxation)- Distribution Inc. 4(3)(2) C/o. Warner Bros. Pictues Television Mumbai – 400 021 (Indi) Pvt. Ltd. 407, 4th Floor, Windfall, Vs. Sahar Plaza Complex, Andheri Kurla Road, J. B. Nagar Andheri (E), Mumbai-400 059 PAN/GIR No. AAACW 9801 E (Appellant) : (Respondent) Assessee by : Shri Manuj Sabharwal : Shri Anil Sant Revenue by : 10.10.2023 Date of Hearing Date of Pronouncemen…

FCC CO. LTD.,GURGAON vs. ACIT,(INT. TAXATION) 1(3)(1), NEW DELHI

In the result, the appeal is allowed, as indicated above

ITA 1789/DEL/2022[2017-18]Status: DisposedITAT Delhi26 Dec 2022AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2017-18 FCC Co. Ltd., Vs. ACIT, (Intl. Taxation)-1(3)(1), Plot No. 5, Sector-3, New Delhi IMT Manesar, Gurgaon PAN :AABCF5381M (Appellant) (Respondent) Appellant by Sh. K.M. Gupta, Advocate Ms. Shruti Khimta, AR Respondent by Sh. Anand Kumar Kedia, CIT(DR) Date of hearing 18.10.2022 Date of pronouncement 26.12.2022 ORDER PER SAKTIJIT DEY, JM: The assessee has filed the present appeal challenging the final assessment order dated 27.06.2022 passed u…

INMARSAT GLOBAL LTD.,MUMBAI vs. DY CIT (IT)-2(1)92), MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 7485/MUM/2019[2016-17]Status: DisposedITAT Mumbai24 Mar 2021AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shree Manoj Kumar Aggarwalinmarsat Global Ltd., Vs. Dy. Cit(It)-2(1)(2) Ernst & Young Llp, R.No.1612, 17Th Floor, 14Th Floor, Ruby-29, Air India Bldg, Senapati Bapat Marg, Nariman Point, Dadar(W), Mumbai – Mumbai 400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaci6098K Appellant .. Respondent

For Appellant: Ms. Aarati Sathe, ARFor Respondent: Shri Vijay Kumar
Section 143(2)Section 143(3)Section 234BSection 271Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHREE MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Inmarsat Global Ltd., Vs. Dy. CIT(IT)-2(1)(2) Ernst & Young LLP, R.No.1612, 17th Floor, 14th floor, Ruby-29, Air India Bldg, Senapati Bapat Marg, Nariman Point, Dadar(W), Mumbai – Mumbai 400002. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACI6098K Appellant .. Respondent Appellant by : Ms. Aarati Sathe, AR Respondent by : Shri Vijay Kumar Subramaniayn, Sr.DR Date of Hearing 11.03.2021 Date of Pronouncement 24.03.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE JM:…

INMARSAT GLOBAL LIMITED,MUMBAI vs. DCIT (IT) CIRCLE 2(2)(1), MUMBAI

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 7025/MUM/2018[2015-16]Status: DisposedITAT Mumbai23 Oct 2020AY 2015-16

Bench: Shri Pramod Kumar & Shri Ravish Soodinmarsat Global Limited Deputy Commissioner Of Income C/O Srbc & Associates Llp, Tax (International Taxation) 14Th Floor, The Ruby, Circle 2(2)(1), 17Th Floor, Vs. 20 Senapati Bapat Marg, Air India Building, Nariman Point, Dadar (W), Mumbai 400 028 Mumbai 400 021 Pan – Aaaci6098K (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala &For Respondent: Shri Avaneesh Tiwari, D.R
Section 143(3)Section 253Section 9(1)(vi)

…ITA No. 7025/Mum/2018 A.Y. 2015-16 1 Inmarsat Global Limited Vs. DCIT (I.T) Circle 2(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before Shri Pramod Kumar, Vice President and Shri Ravish Sood, Judicial Member Inmarsat Global Limited Deputy Commissioner of Income C/o SRBC & Associates LLP, Tax (International Taxation) 14th Floor, The Ruby, Circle 2(2)(1), 17th Floor, Vs. 20 Senapati Bapat Marg, Air India Building, Nariman Point, Dadar (W), Mumbai 400 028 Mumbai 400 021 PAN – AAACI6098K (Appellant) (Respondent) Appellant by: Shri P.J. Pardiwala & Ms. Aarati Sathe, A.Rs Respondent by: Shri Avan…

JCDECAUX S.A.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, both the appeals of the assessee are accordingly allowed partly for statistical purposes

ITA 1552/DEL/2016[2012-13]Status: DisposedITAT Delhi20 Mar 2020AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 143Section 144C(13)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.1630/Del./2015 Assessment Year: 2011-12 And Assessment Year: 2012-13 M/s. JCDecaux S.A., Vs. ACIT/DCIT, C/o. JCDecaux Advertising Circle-2(1)(2), India Pvt. Ltd., International Taxation, 231, Okhla Industrial New Delhi Estate, Phase-III, New Delhi PAN :AACCJ8567A (Appellant) (Respondent) Appellant by Shri K.M. Gupta, Adv. Respondent by Shri Satpal Gulati, CIT(DR) Date of hearing 13.01.2020 Date of pronouncement 20.03.2020 ORDER PER O.P. KANT, AM: These two a…

JCDECAUX S.A.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are accordingly allowed partly for statistical purposes

ITA 1630/DEL/2015[2011-12]Status: DisposedITAT Delhi20 Mar 2020AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 143Section 144C(13)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.1630/Del./2015 Assessment Year: 2011-12 And Assessment Year: 2012-13 M/s. JCDecaux S.A., Vs. ACIT/DCIT, C/o. JCDecaux Advertising Circle-2(1)(2), India Pvt. Ltd., International Taxation, 231, Okhla Industrial New Delhi Estate, Phase-III, New Delhi PAN :AACCJ8567A (Appellant) (Respondent) Appellant by Shri K.M. Gupta, Adv. Respondent by Shri Satpal Gulati, CIT(DR) Date of hearing 13.01.2020 Date of pronouncement 20.03.2020 ORDER PER O.P. KANT, AM: These two a…

GEMOLOGICAL INSTITUTE INTERNATIONAL, INC,MUMBAI vs. DCIT (IT) CIR 2(3)(2), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 6381/MUM/2018[2015-16]Status: DisposedITAT Mumbai19 Feb 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Bledy. Cit (International Taxation) – 2(3)(2) Gemological Institute International, Inc V. 17Th Floor, Air India Building C/O Gia India Laboratory Pvt. Ltd., 10Th Floor, Trade Centre Nariman Point, Mumbai – 400 021 Bandra Kurla Complex, Bandra (E) Mumbai – 400 098 Pan: Aadcg6758M (Appellant) (Respondent) Assessee By : Shri J. D. Mishtry & Shri Niraj Sheth Department By : Shri V. Sreekar

For Appellant: Shri J. D. Mishtry &For Respondent: Shri V. Sreekar
Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER Dy. CIT (International Taxation) – 2(3)(2) Gemological Institute International, Inc v. 17th Floor, Air India Building C/o GIA India Laboratory Pvt. Ltd., 10th Floor, Trade Centre Nariman Point, Mumbai – 400 021 Bandra Kurla Complex, Bandra (E) Mumbai – 400 098 PAN: AADCG6758M (Appellant) (Respondent) Assessee by : Shri J. D. Mishtry & Shri Niraj Sheth Department by : Shri V. Sreekar Date of Hearing : 21.11.2019 Date of Pronouncement : 19.02.2020 O R D E…

DCIT (IT) 3(2)(2), MUMBAI vs. MWH CONSULTANTS (S) PTE. LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 960/MUM/2016[2012-13]Status: DisposedITAT Mumbai07 Feb 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon’Ble & Shri G. Manjunatha, Hon’Bledcit (It)-3(2)(2) V. M/S. Mwh Consultants (S) Pte Ltd C/O Deloitte Haskins & Sells Llp R.No. 11, Ground Floor Indiabulls Finance Centre Scindia House, N.M. Road 3, 27Th To 32Nd Floor Ballard Estate Senapati Bapat Marg, Elphinstone Road (W) Mumbai – 400 038 Mumbai – 400 013

For Appellant: Shri J.D. Mistry &For Respondent: Shri Vaibhav Jain
Section 115ASection 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER DCIT (IT)-3(2)(2) v. M/s. MWH Consultants (S) PTE Ltd C/o Deloitte Haskins & Sells LLP R.No. 11, Ground Floor Indiabulls Finance Centre Scindia House, N.M. Road 3, 27th to 32nd Floor Ballard Estate Senapati Bapat Marg, Elphinstone Road (W) Mumbai – 400 038 Mumbai – 400 013 PAN: AAGCM9041C (Appellant) (Respondent) Assessee by : Shri J.D. Mistry & Shri Niraj Sheth Department by : Shri Vaibhav Jain Date of hearing : 21.11.2019 Date of pronouncement : 07.…

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Parke Davis & Company LLC v. Asstt. CIT (41 Taxmann.com 193) — Cited in 23 Judgments | BharatTax