Philip Morris Services India S.A v. DCIT

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judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2018 to 2023.

Judgments citing Philip Morris Services India S.A v. DCIT

Turner & Townsend Pvt. Ltd., New Delhi vs. ACIT, Circle- 25(2), New Delhi

In the result, Appeal of the assessee is allowed

ITA 8763/DEL/2019[2012-13]Status: DisposedITAT Delhi28 Jun 2023AY 2012-13

Bench: Shri Anil Chaturvedi & Shri Yogesh Kumar U.S.

For Appellant: Department by: Shri Mrinal Kumar, Sr. DFor Respondent: Shri Mrinal Kumar, Sr. D

Section 139(1)Section 143(2)Section 143(3)Section 144C

…1 Turner & Townsend Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘I’ NEW DELHI ] BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 8763/DEL/2019 (A.Y. 2012-13) Turner & Townsend Pvt. Vs. ACIT Ltd. Circle-2592) Unit 02/03, Ground Floor, C. R. Building, I. P. Estate, B Wing, Art Guild Hosue, LBS Marg, Kurla West, New Delhi Mumbai, Maharashtra PAN No. AADCT0324J ( RESPONDENT ) ( APPELLANT ) Shri Mr. Bhaumik Goda, CA Assessee by : Department by: Shri Mrinal Kumar, Sr. D. R.; Date of Hearing 31.05.2023 Date of Pronouncement 28.06.20…

Exxonmobil Gas (India) Pvt. Ltd., Delhi vs. ACIT, New Delhi

ITA 1491/DEL/2015[2010-11]Status: DisposedITAT Delhi28 Nov 2019AY 2010-11

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri Subhakant Sahu, Senior DR

Section 143Section 2Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1491/Del./2015 (Assessment Year : 2010-11) M/s. Exxon Mobil Gas (India) Pvt. Ltd., vs. ACIT, Circle 8(2), 11033, Lane No.3, Doriwalan, New Delhi. Karol Bagh, Delhi – 110 005. (PAN : AABCE1792K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Vishal Kalra, Advocate Ms. Reema Malik, CA Ms. Surabhi Suri, Advocate REVENUE BY : Shri Subhakant Sahu, Senior DR Date of Hearing : 30.10.2019 Date of Order : 28.11.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER The Appe…

Boeing International Corporation India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 1127/DEL/2015[2010-11]Status: DisposedITAT Delhi30 Oct 2018AY 2010-11

Bench: Shri N.K. Billaiya & Ms Suchitra Kambleassessment Year: 2010-11 Boeing International Corporation Vs. Dcit, India Pvt. Ltd., Circle-5(1), 3Rd Floor, Dlf Centre, New Delhi. Sansad Marg, New Delhi. Pan: Aaccb3303J (Appellant) (Respondent) Assessee By : Shri Kanchun Kaushal, Ar Revenue By : Shri Sanjay I Bara, Cit, Dr Date Of Hearing : 25.10.2018 Date Of Pronouncement : 30.10.2018 Order Per N.K. Billaiya, Am: With This Appeal, The Assessee Has Challenged The Correctness Of The Order Dated 17.02.2014 Framed U/S 143(3) Read With Section 147C Read With Section 92Ca(3) Of The Act. 2. The Sum & Substance Of The Grievance Of The Assessee Is That The Drp/Tpo/A.O. Erred In Enhancing The Income Of The Assessee By Rs.13,38,73,412/- And, In Doing So, Arbitrarily Selected Companies Engaged In Performing Services Which Are Functionally Different From The Business Development, Advisory & Other Support

For Appellant: Shri Kanchun Kaushal, ARFor Respondent: Shri Sanjay I Bara, CIT, DR

Section 143(3)Section 147CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-1 : NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2010-11 Boeing International Corporation Vs. DCIT, India Pvt. Ltd., Circle-5(1), 3rd Floor, DLF Centre, New Delhi. Sansad Marg, New Delhi. PAN: AACCB3303J (Appellant) (Respondent) Assessee by : Shri Kanchun Kaushal, AR Revenue by : Shri Sanjay I Bara, CIT, DR Date of Hearing : 25.10.2018 Date of Pronouncement : 30.10.2018 ORDER PER N.K. BILLAIYA, AM: With this appeal, the assessee has challenged the correctness of the order dated 17.02.2014 fram…