Perfetti Van Melle Holding B.V v. Authority of Advance Ruling

52 Taxmann.com 161High Court2014#3392 most cited

What is Perfetti Van Melle Holding B.V v. Authority of Advance Ruling authority for?

The Delhi High Court's decision in Perfetti Van Melle Holding B.V. v. Authority of Advance Ruling (2014) 52 taxmann.com 161 (Delhi) overruled a prior AAR ruling concerning the 'make available' clause in tax treaties. This High Court decision is cited for its interpretation of treaty provisions, particularly regarding the scope of services considered taxable.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.

Also referred to as

Perfetti Van Melle Holding B.V. v. Authority of Advance Ruling · 52 taxmann.com 161 · Delhi High Court · make available clause · fees for technical services · Article 12 DTAA · treaty interpretation · overruled AAR

Sections most often in play

Section 1961Section 9(1)(vii) of the ActSection 143(3)Section 144C(5)Section 234BSection 270ASection 9(1)(vi)Section 12

Issues it is cited on

make available conditionmake available clausefees for included servicescopyrighted articlesection 9(1)(vii)service peenduring benefitsection 90(2)fees for technical servicespenalty under section 270asection 9(1)section 90

Judgments citing Perfetti Van Melle Holding B.V v. Authority of Advance Ruling

Shell Information Technology International Bv, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation )-4(2)(1), Mumbai

ITA 1750/MUM/2025[2022-23]Status: DisposedITAT Mumbai28 Jul 2025AY 2022-23

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR (Accountant Member)

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Satya Pal Kumar
Section 143(3)Section 144C(13)Section 144C(5)Section 2(24)Section 234BSection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Shell Information Technology International BV, C/o B S R & Co. LLP, 2nd Floor, Lodha Excelus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai - 400011 [PAN: AAICS9091A] …………… Appellant Deputy Commissioner of Income Tax, Vs (International Taxation) – 4(2)(1), Mumbai, 17th Floor, Room No. 1708, Air India Building, Nariman Point, Mumbai - 400021 ……………. Respondent Appearance For the Appellant/Assessee : Shri Madhur Agarwal For the Respondent/Department : Shri Satya Pal Kuma…

DCIT(It)-3(1)(1), Mumbai vs. Jefferies International Ltd, Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 2342/MUM/2024[2020-21]Status: DisposedITAT Mumbai31 Dec 2024AY 2020-21

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S, Am

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Krishna Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND MS. PADMAVATHY S, AM ITA No.1775/Mum/2024 (Assessment Year: 2019-20) ITA No.2342/Mum/2024 (Assessment Year: 2020-21) Dy. CIT (IT)-3(1)(2) Jefferies International Ltd. Room No. 1628, 16th Floor, C/o. Ernest and Young LLP, 14th Floor, The Ruby 29, Air India Building, Nariman Point, Vs. Mumbai-400 028 Senapati Bapat Marg, Dadar (W), Mumbai-400 028 PAN/GIR No. AABCJ 7041 C (Revenue) : (Assessee) C.O. Nos. 100 & 101/Mum/2024 (Arising out of ITA Nos.1774 & 1775/Mum/2024) (Assessment Years: 2018-19 & 2019-20) C.O. Nos. 102 & 103/Mu…

DCIT(It)-3(1)(1), Mumbai vs. Jefferies International Ltd, Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 2341/MUM/2024[2021-22]Status: DisposedITAT Mumbai31 Dec 2024AY 2021-22

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S, Am

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Krishna Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND MS. PADMAVATHY S, AM ITA No.1775/Mum/2024 (Assessment Year: 2019-20) ITA No.2342/Mum/2024 (Assessment Year: 2020-21) Dy. CIT (IT)-3(1)(2) Jefferies International Ltd. Room No. 1628, 16th Floor, C/o. Ernest and Young LLP, 14th Floor, The Ruby 29, Air India Building, Nariman Point, Vs. Mumbai-400 028 Senapati Bapat Marg, Dadar (W), Mumbai-400 028 PAN/GIR No. AABCJ 7041 C (Revenue) : (Assessee) C.O. Nos. 100 & 101/Mum/2024 (Arising out of ITA Nos.1774 & 1775/Mum/2024) (Assessment Years: 2018-19 & 2019-20) C.O. Nos. 102 & 103/Mu…

Deputy Commissioner of Income Tax(It)-3(1)(2), Mumbai vs. Jefferies International Ltd, Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 1775/MUM/2024[2019-20]Status: DisposedITAT Mumbai31 Dec 2024AY 2019-20

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S, Am

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Krishna Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND MS. PADMAVATHY S, AM ITA No.1775/Mum/2024 (Assessment Year: 2019-20) ITA No.2342/Mum/2024 (Assessment Year: 2020-21) Dy. CIT (IT)-3(1)(2) Jefferies International Ltd. Room No. 1628, 16th Floor, C/o. Ernest and Young LLP, 14th Floor, The Ruby 29, Air India Building, Nariman Point, Vs. Mumbai-400 028 Senapati Bapat Marg, Dadar (W), Mumbai-400 028 PAN/GIR No. AABCJ 7041 C (Revenue) : (Assessee) C.O. Nos. 100 & 101/Mum/2024 (Arising out of ITA Nos.1774 & 1775/Mum/2024) (Assessment Years: 2018-19 & 2019-20) C.O. Nos. 102 & 103/Mu…

Deputy Commissioner of Income Tax(It)-3(1)(2), Mumbai vs. Jefferies International Ltd, Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 1774/MUM/2024[2018-19]Status: DisposedITAT Mumbai31 Dec 2024AY 2018-19

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S, Am

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Krishna Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND MS. PADMAVATHY S, AM ITA No.1775/Mum/2024 (Assessment Year: 2019-20) ITA No.2342/Mum/2024 (Assessment Year: 2020-21) Dy. CIT (IT)-3(1)(2) Jefferies International Ltd. Room No. 1628, 16th Floor, C/o. Ernest and Young LLP, 14th Floor, The Ruby 29, Air India Building, Nariman Point, Vs. Mumbai-400 028 Senapati Bapat Marg, Dadar (W), Mumbai-400 028 PAN/GIR No. AABCJ 7041 C (Revenue) : (Assessee) C.O. Nos. 100 & 101/Mum/2024 (Arising out of ITA Nos.1774 & 1775/Mum/2024) (Assessment Years: 2018-19 & 2019-20) C.O. Nos. 102 & 103/Mu…

Shell Information Technologies International Bv, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation)-4(2)(1), Mumba

In the result, the assessee’s appeal is partly allowed

ITA 4711/MUM/2023[2021-22]Status: DisposedITAT Mumbai06 Sept 2024AY 2021-22

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrishell Information V/S. Dcit (International Tax)- Technology International बनाम 4(2)(1), Bv 17Th Floor, Room No. 1708, C/O. Bsr & Co. Llp, Air India Building, 2Nd Floor, Lodha Excelus, Nariman Point, Apollo Mills Compound, Mumbai-400021 N.M. Joshi Marg, Mahalakshmi, Mumbai-400011 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaics9091A Appellant/अपीलाथी .. Respondent/प्रतिवादी

For Appellant: Shri Madhur AgarwalFor Respondent: Smt. Shaileja Rai
Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 2(24)Section 234ASection 234BSection 234C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER Shell Information v/s. DCIT (International Tax)- Technology International बनाम 4(2)(1), BV 17th Floor, Room No. 1708, C/o. BSR & CO. LLP, Air India Building, 2nd Floor, Lodha Excelus, Nariman Point, Apollo Mills Compound, Mumbai-400021 N.M. Joshi Marg, Mahalakshmi, Mumbai-400011 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAICS9091A Appellant/अपीलाथी .. Respondent/प्रतिवादी Appellant by : Shri Madhur Agarwal Respondent by : Smt. Shaileja Rai Date of Hearing 10.06.2024 Date of Pro…

DCIT, Mumbai vs. Jefferies Llc, Mumbai

ITA 1026/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Jun 2024AY 2018-19
For Respondent: “i. Whether on facts and in circumstances of the case and in the law, the
Section 143(3)Section 144C(3)Section 147Section 153Section 250Section 9

…2 ITA Nos 1023 to 1026 /Mum/2024 Jafferies LLC Date of hearing : 27/06/2024 Date of pronouncement : 28/06/2024 ORDER PER BENCH: Instant appeals of the revenue and Cross Objections by the assessee are preferred against the common order of theLearned Commissioner of Income-tax (Appeal)-57, Mumbai [for brevity, ‘Ld.CIT(A)'] passed under section 250 of the Income-tax Act, 1961 (in short, 'the Act'), for Asst Years2014-15 to 2018-19, date of order 29/12/2023. The impugned orders were emanated from the order of the Id. Assistant Commissioner of Income-tax, (International Taxation) Ward 3(1)(1), Mumbai(in short, 'the A.…

DCIT It 3.1.1, Mumbai vs. Jefferies Llc, Mumbai

ITA 1023/MUM/2024[2014]Status: DisposedITAT Mumbai28 Jun 2024
For Respondent: “i. Whether on facts and in circumstances of the case and in the law, the
Section 143(3)Section 144C(3)Section 147Section 153Section 250Section 9

…2 ITA Nos 1023 to 1026 /Mum/2024 Jafferies LLC Date of hearing : 27/06/2024 Date of pronouncement : 28/06/2024 ORDER PER BENCH: Instant appeals of the revenue and Cross Objections by the assessee are preferred against the common order of theLearned Commissioner of Income-tax (Appeal)-57, Mumbai [for brevity, ‘Ld.CIT(A)'] passed under section 250 of the Income-tax Act, 1961 (in short, 'the Act'), for Asst Years2014-15 to 2018-19, date of order 29/12/2023. The impugned orders were emanated from the order of the Id. Assistant Commissioner of Income-tax, (International Taxation) Ward 3(1)(1), Mumbai(in short, 'the A.…

Shell Information Technology International Bv, Mumbai vs. DCIT (It) 4 (2) (1), Mumbai

ITA 3339/MUM/2023[2020-21]Status: DisposedITAT Mumbai04 Apr 2024AY 2020-21
For Appellant: Shri Madhur AgarwalFor Respondent: Shri Ajay Kumar Sharma
Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 2(24)Section 234ASection 234BSection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 3339/MUM/2023 (Assessment Year: 2020-2021) Shell Information Technology International BV, Appellant Vs Respondent C/o B S R & Co. LLP, 2nd Floor, Lodha Excelus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai - 400011 [PAN: AAICS9091A] Deputy Commissioner of Income Tax, (International Taxation) – 4(2)(1), Mumbai, 17th Floor, Room No. 1708, Air India Building, Nariman Point, Mumbai - 400021 Appearance For the Appellant/Assessee : Shri Madhur Agarwal For the Respo…

DCIT (It) -4(2) (2), Mumbai vs. Sun Life Assurance Company of Canada, Canada

In the result, both the appeals of the revenue are dismissed

ITA 1929/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Jun 2023AY 2015-16

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 1928 & 1929/Mum/2022 (A.Ys. 2015-16 & 2016-17)

For Appellant: Soumendu Kumar DasFor Respondent: P.J. Pardiwala &
Section 143(2)Section 245Q(1)

…P a g e | 1 ITA Nos. 1928 & 1929/Mum/2022 DCIT (IT) 4(2)(2) Vs. Sun Life Assurance Company of Cananda IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA Nos. 1928 & 1929/Mum/2022 (A.Ys. 2015-16 & 2016-17) Deputy Commissioner of Vs. Sun Life Assurance Company Income Tax (IT)-4(2)(2) of Canada, Room No. 1604, 16 th Floor, 150 King Street West, Air India Building, Ontario Toronto Nariman Point, M5H1J9 Canada Mumbai – 400 021 C/o Ernst & Young LLP, Golf View Corporate Tower-B, Sector Road, Gurugram- 122002 Haryana…

DCIT (It) -4(2) (2), Mumbai vs. Sun Life Assurance Company of Canada, Canada

In the result, both the appeals of the revenue are dismissed

ITA 1928/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Jun 2023AY 2016-17

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 1928 & 1929/Mum/2022 (A.Ys. 2015-16 & 2016-17)

For Appellant: Soumendu Kumar DasFor Respondent: P.J. Pardiwala &
Section 143(2)Section 245Q(1)

…P a g e | 1 ITA Nos. 1928 & 1929/Mum/2022 DCIT (IT) 4(2)(2) Vs. Sun Life Assurance Company of Cananda IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA Nos. 1928 & 1929/Mum/2022 (A.Ys. 2015-16 & 2016-17) Deputy Commissioner of Vs. Sun Life Assurance Company Income Tax (IT)-4(2)(2) of Canada, Room No. 1604, 16 th Floor, 150 King Street West, Air India Building, Ontario Toronto Nariman Point, M5H1J9 Canada Mumbai – 400 021 C/o Ernst & Young LLP, Golf View Corporate Tower-B, Sector Road, Gurugram- 122002 Haryana…

Jefferies Llc, Mumbai vs. DCIT(It)3(1)(1), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 5674/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Mar 2023AY 2012-13

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blejefferies Llc V. Dcit (It)-3(1)(1) C/O. Srbc & Associates Llp Room No. 1605, 16Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aaccj8881D (Appellant) (Respondent) Jefferies International Limited V. Dcit (It)-3(1)(1) C/O. Srbc & Associates Llp Room No. 1605, 16Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aabcj7041C (Appellant) (Respondent)

Section 2(24)(iva)Section 234ASection 234BSection 271(1)(c)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Jefferies LLC v. DCIT (IT)-3(1)(1) C/o. SRBC & Associates LLP Room No. 1605, 16th Floor 14th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 PAN: AACCJ8881D (Appellant) (Respondent) Jefferies International Limited v. DCIT (IT)-3(1)(1) C/o. SRBC & Associates LLP Room No. 1605, 16th Floor 14th Floor, the Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W),…

Bio-Rad Laboratories (Singapore) Pte Limited, Gurugram vs. ACIT Int. Taxation, Circle-1(1)(2)

In the result, the appeals of the assessee in ITA Nos

ITA 997/DEL/2022[2019-20]Status: DisposedITAT Delhi30 Dec 2022AY 2019-20

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…ate bench at Mumbai has observed as under: “14 Similarly reliance placed by AO on another judgement of AAR in the case of Perfetti Ben case (supra) is misconceived since this ruling has been set aside by Hon'ble Delhi High Court in the judgement reported at 52 Taxmann.com 161. Similarly, reliance on the judgement of Shell India Markets (P.) Ltd., In re [2012] 342 ITR 223/205 Taxman288/l8 taxmann.com 46 (AAR - New Delhi) is also of no use since in this case also earlier ruling in the case of Perfetti was followed which has been set aside by Hon'ble Delhi High Court. Thus, impliedly, the said judgment gets overru…

Bio-Rad Laboratories Inc., Gurgaon vs. ACIT Int. Taxation, Circle-1(1)(2)

In the result, the appeals of the assessee in ITA Nos

ITA 996/DEL/2022[2019-20]Status: DisposedITAT Delhi30 Dec 2022AY 2019-20

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…ate bench at Mumbai has observed as under: “14 Similarly reliance placed by AO on another judgement of AAR in the case of Perfetti Ben case (supra) is misconceived since this ruling has been set aside by Hon'ble Delhi High Court in the judgement reported at 52 Taxmann.com 161. Similarly, reliance on the judgement of Shell India Markets (P.) Ltd., In re [2012] 342 ITR 223/205 Taxman288/l8 taxmann.com 46 (AAR - New Delhi) is also of no use since in this case also earlier ruling in the case of Perfetti was followed which has been set aside by Hon'ble Delhi High Court. Thus, impliedly, the said judgment gets overru…

Bio-Rad Laboratories (Singapore) Pte Limited, Gurgaon vs. ACIT Int. Taxation, Circle-1(1)(2), Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 995/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Dec 2022AY 2018-19

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…ate bench at Mumbai has observed as under: “14 Similarly reliance placed by AO on another judgement of AAR in the case of Perfetti Ben case (supra) is misconceived since this ruling has been set aside by Hon'ble Delhi High Court in the judgement reported at 52 Taxmann.com 161. Similarly, reliance on the judgement of Shell India Markets (P.) Ltd., In re [2012] 342 ITR 223/205 Taxman288/l8 taxmann.com 46 (AAR - New Delhi) is also of no use since in this case also earlier ruling in the case of Perfetti was followed which has been set aside by Hon'ble Delhi High Court. Thus, impliedly, the said judgment gets overru…

Bio-Rad Laboratories Inc., Haryana vs. ACIT International Taxation Circle-1(1)(2), Circle-1(1)(2)

In the result, the appeals of the assessee in ITA Nos

ITA 994/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Dec 2022AY 2018-19

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…ate bench at Mumbai has observed as under: “14 Similarly reliance placed by AO on another judgement of AAR in the case of Perfetti Ben case (supra) is misconceived since this ruling has been set aside by Hon'ble Delhi High Court in the judgement reported at 52 Taxmann.com 161. Similarly, reliance on the judgement of Shell India Markets (P.) Ltd., In re [2012] 342 ITR 223/205 Taxman288/l8 taxmann.com 46 (AAR - New Delhi) is also of no use since in this case also earlier ruling in the case of Perfetti was followed which has been set aside by Hon'ble Delhi High Court. Thus, impliedly, the said judgment gets overru…

Shell Informaation Technology International Bv, Mumbai vs. Dy Commissioner of Income Tax (International Taxation)-4(2)(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 996/MUM/2022[2018-19]Status: DisposedITAT Mumbai28 Nov 2022AY 2018-19
Section 143(3)Section 144C(13)Section 144C(5)Section 2(24)Section 234BSection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT. KAVITHA RAJAGOPAL, JUDICIAL MEMBER M/s. Shell Information Vs. Deputy Commissioner of Technology International BV Income Tax (International C/o. B S R & Co. LLP Taxation)-4(2)(1) 2nd Floor, Lodha Eecelus 17th Floor, Room No.1708, Apollo Mills Compound Air India Building N. M. Joshi Marg, Nariman Point, Mumbai – Mahalakshmi 400 021 Mumbai PAN/GIR No.AAICS9091A (Appellant) .. (Respondent) Assessee by Shri Madhur Agarwal Revenue by Ms. Surabhi Sharma Date of Hearing 07/11/2022 Date of Pronouncement 28/11/2…

Shellinformation Technology International Bv, Mumbai vs. DCIT (It) 4 (2)(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 2308/MUM/2022[2019-20]Status: DisposedITAT Mumbai28 Nov 2022AY 2019-20
Section 143(3)Section 144C(13)Section 144C(5)Section 2(24)Section 234BSection 234DSection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT. KAVITHA RAJAGOPAL, JUDICIAL MEMBER M/s. Shell Information Vs. Deputy Commissioner of Technology International BV Income Tax (International C/o. B S R & Co. LLP Taxation)-4(2)(1) 2nd Floor, Lodha Eecelus 17th Floor, Room No.1708, Apollo Mills Compound Air India Building N. M. Joshi Marg, Nariman Point, Mumbai – Mahalakshmi 400 021 Mumbai PAN/GIR No.AAICS9091A (Appellant) .. (Respondent) Assessee by Shri Madhur Agarwal Revenue by Ms. Samogyan Pal, CIT DR Date of Hearing 28/11/2022 Date of Pronouncement…

M/S. Shell Information Technology International B.V., Mumbai vs. Dy CIT (International Taxation)-4(2)(1), Mumbai

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

ITA 1245/MUM/2021[2017-18]Status: DisposedITAT Mumbai11 May 2022AY 2017-18

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Ms. Surabhi Sharma, CIT–DR
Section 143(3)Section 144C(13)Section 2(24)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1245/Mum./2021 (Assessment Year : 2017–18) M/s. Shell Information Technology International B.V. C/o B S R & Co., LLP 1st Floor, Lodha Excelus ……………. Appellant Apollo Mills Compound N.M. Joshi Marg, Mahalakshmi Mumbai 400 011 PAN – AAICS9091A v/s Dy. Commissioner of Income Tax (International Taxation) ……………. Respondent Circle–4(2), Mumbai Assessee by : Shri Madhur Agarwal Revenue by : Ms. Surabhi Sharma, CIT–DR Date of Hearing – 06.04.2022 Date of Order – 11/0…

M/S.Nds Limited, Bangalore vs. Asst. Commissioner of Income Tax, Bangalore

In the result, the appeal filed by assessee stands allowed

ITA 364/BANG/2017[2007-2008]Status: DisposedITAT Bangalore28 Dec 2021AY 2007-2008

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(It)A No. 364/Bang/2017 Assessment Year : 2007-08 M/S. Synamedia Ltd. [Formerly Known As ‘Nds Limited’], The Assistant C/O. M/S. Synamedia India Pvt. Commissioner Of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. Pan: Aabcn2524L Appellant Respondent Assessee By : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue By Counsel For Dept. Date Of Hearing : 16-12-2021 Date Of Pronouncement : 28-12-2021

For Appellant: Shri
Section 143(3)Section 147Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 364/Bang/2017 Assessment Year : 2007-08 M/s. Synamedia Ltd. [formerly known as ‘NDS Limited’], The Assistant C/o. M/s. Synamedia India Pvt. Commissioner of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. PAN: AABCN2524L APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue by Counsel f…