PCIT v. Flextronics Technologies (India) (P.) Ltd.

148 Taxmann.com 123High Court2023#13442 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 143(3)Section 144C(10)Section 144C(13)Section 144C(5)Section 144CSection 147Section 148Section 153(3)B
Read the full judgment

Issues it is cited on

section 144c(10)make available conditionsection 44dasection 44deligible assesseebusiness connectionsection 17section 144c(13)permanent establishmentsection 144c(5)directions of the drpsection 144c

Judgments citing PCIT v. Flextronics Technologies (India) (P.) Ltd.

Wns Global Services Private Limited, Mumbai vs. Asessment Unit, National Faceless Assessment Centre, New Delhi

In the result, the appeal of the assessee bearing ITA No

ITA 4432/MUM/2024[AY 2020-2021]Status: DisposedITAT Mumbai05 May 2025

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankarwns Global Services Private Vs Assessment Unit, National Faceless Limited, Mumbai Assessment Centre, New Delhi Pl-10/11, Gate No.4, Godrej- Boyce Complex, Pirojshanagar, L.B.S.Marg, Vikhroli (West), Mumbai-400 079 Pan: Aaacw2598L Appellant Respondent

For Appellant: ShriPorus Kaka A/w Manish KanthFor Respondent: Shri Pankaj Kumar (CIT DR)
Section 143(3)Section 144BSection 144CSection 144C(13)Section 144C(5)Section 253

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “J”, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JUDICIAL MEMBER AND SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER WNS Global Services Private vs Assessment Unit, National Faceless Limited, Mumbai Assessment Centre, New Delhi PL-10/11, Gate No.4, Godrej- Boyce Complex, Pirojshanagar, L.B.S.Marg, Vikhroli (West), Mumbai-400 079 PAN: AAACW2598L APPELLANT RESPONDENT Assessee by : ShriPorus Kaka A/w Manish Kanth Respondent by : Shri Pankaj Kumar (CIT DR) Date of hearing : 29/04/2025 Date of pronouncement : 05/05/2025 O R D E R Per Anikesh Banerjee (JM): This appeal of the a…

Nagajyothi Myneni, Hyderabad vs. ADIT., (Int Taxn)-1, Hyderabad

In the result, appeal of the Assessee is allowed

ITA 109/HYD/2023[2020-21]Status: DisposedITAT Hyderabad11 Mar 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P Murali Mohan RaoFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH : HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.109/Hyd/2023 Assessment Year 2020-2021 Nagajyothi Myneni, PAN BEEPM4233G C/o. P. Murali & Co. The ADIT (Int-Taxn.)-1, vs. Chartered Accountants, Hyderabad – 500 004. 6-3-655/1/3, Somajiguda, Hyderabad - 500 082. (Appellant) (Respondent) For Assessee : CA P Murali Mohan Rao For Revenue : Shri B. Bala Krishna, CIT-DR Date of Hearing : 20.02.2025 Date of Pronouncement : 11.03.2025 ORDER PER MANJUNATHA G, A.M. : This appeal has been filed by the Assessee agains…

Bhs India Holdings, Inc., New Jersey, Usa vs. Assistant Commissioner of Income Tax, Circle International Taxation 1(1)(2), Delhi

The appeal is allowed and the stay application which is tagged along is dismissed being infructous

ITA 3286/DEL/2023[2021-22]Status: DisposedITAT Delhi26 Jul 2024AY 2021-22

Bench: Shri Gs Pannu & Shri Anubhav Sharma

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT( DR)
Section 143(3)Section 144G(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘D’: NEW DELHI) BEFORE SHRI GS PANNU, VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No:- 3286/Del/2023 Assessment Year: 2021-22 BHS India Holdings, ACIT, Inc. Vs. Circle International Taxation New Jersey, 1(1)(2), USA Delhi. PAN No: AAFCB8817Q APPELLANT RESPONDENT SA No:- 432/Del/2023 (Arising out of ITA No.- 3286/Del/2023) Assessment Year: 2021-22 BHS India Holdings, ACIT, Inc. Vs. Circle International Taxation New Jersey, 1(1)(2), USA Delhi. PAN No: AAFCB8817Q APPELLANT RESPONDENT Assessee by : Shri Ajay Vohra, Sr. Adv. Shri Aditya Vohra,…

Bechtel Power Corporation, United States vs. ACIT Circle-Internationa Taxation 1(1)(2), New Delhi

In the result, all the four appeals are allowed on this

ITA 796/DEL/2021[2017-18]Status: DisposedITAT Delhi31 Jan 2024AY 2017-18

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR &

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 8904/Del/2019 & 795/Del/2021 Assessment Years: 2016-17 & 2017-18 Bechtel Limited, Versus ACIT, Circle 1(1)(2), 11, Pilgrim Street, International Taxation, EC4V6RN, London, New Delhi. United Kingdom. PAN: AAECB3001B (Appellant) (Respondent) ITA Nos. 8905/Del/2019 & 796/Del/2021 Assessment Years: 2016-17 & 2017-18 Bechtel Power Corporation Versus ACIT, Circle 1(1)(2), 12011, Sunset Hills Road, International Taxation, Reston, VA 20190, USA. New Delhi. PAN: AAFCB1939B…

Bechtel Limited, United Kingdom vs. ACIT Circle- International Taxation 1(1)(2), New Delhi

In the result, all the four appeals are allowed on this

ITA 795/DEL/2021[2017-18]Status: DisposedITAT Delhi31 Jan 2024AY 2017-18

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR &

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 8904/Del/2019 & 795/Del/2021 Assessment Years: 2016-17 & 2017-18 Bechtel Limited, Versus ACIT, Circle 1(1)(2), 11, Pilgrim Street, International Taxation, EC4V6RN, London, New Delhi. United Kingdom. PAN: AAECB3001B (Appellant) (Respondent) ITA Nos. 8905/Del/2019 & 796/Del/2021 Assessment Years: 2016-17 & 2017-18 Bechtel Power Corporation Versus ACIT, Circle 1(1)(2), 12011, Sunset Hills Road, International Taxation, Reston, VA 20190, USA. New Delhi. PAN: AAFCB1939B…

Bechtel Power Corporation, United States vs. ACIT Circle-Internationa Taxation 1(1)(2), New Delhi

In the result, all the four appeals are allowed on this

ITA 8905/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Jan 2024AY 2016-17

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR &

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 8904/Del/2019 & 795/Del/2021 Assessment Years: 2016-17 & 2017-18 Bechtel Limited, Versus ACIT, Circle 1(1)(2), 11, Pilgrim Street, International Taxation, EC4V6RN, London, New Delhi. United Kingdom. PAN: AAECB3001B (Appellant) (Respondent) ITA Nos. 8905/Del/2019 & 796/Del/2021 Assessment Years: 2016-17 & 2017-18 Bechtel Power Corporation Versus ACIT, Circle 1(1)(2), 12011, Sunset Hills Road, International Taxation, Reston, VA 20190, USA. New Delhi. PAN: AAFCB1939B…

Bechtel Limited, United Kingdom vs. ACIT Circle- International Taxation 1(1)(2), New Delhi

In the result, all the four appeals are allowed on this

ITA 8904/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Jan 2024AY 2016-17

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR &

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 8904/Del/2019 & 795/Del/2021 Assessment Years: 2016-17 & 2017-18 Bechtel Limited, Versus ACIT, Circle 1(1)(2), 11, Pilgrim Street, International Taxation, EC4V6RN, London, New Delhi. United Kingdom. PAN: AAECB3001B (Appellant) (Respondent) ITA Nos. 8905/Del/2019 & 796/Del/2021 Assessment Years: 2016-17 & 2017-18 Bechtel Power Corporation Versus ACIT, Circle 1(1)(2), 12011, Sunset Hills Road, International Taxation, Reston, VA 20190, USA. New Delhi. PAN: AAFCB1939B…

PCIT v. Flextronics Technologies (India) (P.) Ltd. (148 Taxmann.com 123) — Cited in 7 Judgments | BharatTax