PCII v. Rajasthan State Seed Corporation Ltd.

88 Taxmann 445High Court2017#14479 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 10AASection 195Section 234BSection 234CSection 271(1)(c)Section 37(1)Section 80IA(8)Section 90

Issues it is cited on

section 80ia(8)section 9(1)(vii)(b)section 195(2)fees for included servicessection 90(2)business connectionsection 9(1)(vii)section 10aainterest u/s 234bsection 10asection 80iafees for technical services

Judgments citing PCII v. Rajasthan State Seed Corporation Ltd.

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 7366/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Nov 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1008/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 8081/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Nov 2024AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4716/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Nov 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2893/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Nov 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 6332/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

M/S. Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1009/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Nov 2024AY 2011-12

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1009/DEL/2015 [A.Y 2011-12] ITA No. 6332/DEL/2016 [A.Y 2012-13] ITA No. 8081/DEL/2018 [A.Y 2013-14] ITA No. 2893/DEL/2018 [A.Y 2014-15] ITA No. 4716/DEL/2018 [A.Y 2015-16] ITA No. 7366/DEL/2019 [A.Y 2016-17] ITA No. 1008/DEL/2019 [A.Y 2012-13] M/s Avtec Limited Vs. The A.C.I.T 8th Floor, Birla Tower, LTU, Circle - 1 25, Barakhamba Road New Delhi New Delhi PAN - AAFCA 1313 C (Applicant) (Respondent) Assessee By : Shri Salil Kapoor, Sr. Adv Shri Anil C…

PCII v. Rajasthan State Seed Corporation Ltd. (88 Taxmann 445) — Cited in 7 Judgments | BharatTax