Parke Davis & Company LLC v. Asstt. CIT

41 Taxmann.com 193Income Tax Appellate Tribunal2014#5117 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 366,339 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

Soregam Sa, Gurgaon vs. DDIT, New Delhi

Appeal of the assessee is allowed

ITA 123/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Nov 2018AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamblesoregam Sa Vs Ddit C/O. Deloitte Haskins & Sells Llp, Circle-3(2) 7Th Floor, Building No. 10 Intl. Taxation, Block-E2, Civil Tower B, Dlf Cyber City Complex, Centre, Jln Marg Dlf City Phase-Ii New Delhi Gurgaon Aaocs3856K (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 144C(13)Section 144C(3)Section 234ASection 271(1)(c)

…Pte. Ltd. vs. ADIT [2012] 52 SOT 447 (Kolkata) ii. DDIT vs. BOC Group Ltd. [2016] 156 ITD 402 (Kolkata) iii. Capgemini SA vs. DCIT [2016] 160 ITD 13 (Mumbai) iv. Sunil V, Motiani vs. ITO [2013] 59 SOT 37 (Mumbai) v. Parke Davis and Company LLC vs. ACIT [2014] 62 SOT 282 (Mumbai) In view of the above, the Ld. AR submitted that tax rate mentioned in Article 12 of the India-Belgium DTAA is a gross rate of tax inclusive of surcharge and therefore, since education cess is a form of additional surcharge, education cess or any other surcharge cannot be applied additionally to increase the tax rate mentioned in the DTAA…

Aktiebolaget Skf, Mumbai vs. DCIT (Intl. Tax) Range 1(1)(1), Mumbai

The appeal of the assessee is dismissed as having been rendered as infructuous in terms of our aforesaid observations

ITA 6052/MUM/2016[2012-13]Status: DisposedITAT Mumbai25 May 2018AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm M/S Aktiebolaget Skf The Deputy Commissioner Of C/O Skf India Ltd, Income-Tax (International बिधम/ Mahatma Gandhi Memorial Taxation)-Range-1(1)(1), Scindia Vs. Building, Netaji Subhash Road, House, Ballard Estate, N.M. Road, Charni Road (W), Mumbai-400 038. Mumbai-400 002 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aacca5944J (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Milind Thakoer, A.RFor Respondent: Shri V. Vidyadhar. D.R
Section 143(2)Section 143(3)Section 154Section 234Section 234BSection 234C

…P a g e | 1 ITA No. 6052/Mum/2016 A.Y 2012-13 M/s Aktiebolaget SKF Vs. The Deputy Commissioner of Income-tax (IT) IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM M/s Aktiebolaget SKF The Deputy Commissioner of C/o SKF India Ltd, Income-tax (International बिधम/ Mahatma Gandhi Memorial Taxation)-Range-1(1)(1), Scindia Vs. Building, Netaji Subhash Road, House, Ballard Estate, N.M. Road, Charni Road (W), Mumbai-400 038. Mumbai-400 002 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AACCA5944J (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant…

DDIT (It) 1(1), Kolkata vs. The Boc Group Limited, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 571/KOL/2013[2010-11]Status: DisposedITAT Kolkata13 Nov 2015AY 2010-11

Bench: : Shri M. Balaganesh

Section 143(1)Section 90Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, KOLKATA Shri Mahavir Singh,Judicial Member, and Before : Shri M. Balaganesh, Accountant Member I.T.A No. 571/Kol/2013 A.Y : 2010-11 D.D.IT (IT)-1(1), Kolkata Vs. The BOC Group Limited PAN: AACCT 6494J (Appellant) (Respondent) For the Appellant/ Shri D.Naskar, JCIT, ld.DR For the Respondent/: Shri Pratyush Jhunjhunwala, Advocate (Lead by Shri J.P Khaitan) Date of Hearing: 18-11 -2015 Date of Pronouncement: 30 -11-2015 ORDER SHRI M.BALAGANESH, AM This appeal of the revenue arises out of the order of the Learned CIT(A)-VI, Kolkata in Appeal No. 23/CIT…