Pr.CIT v. M. Tech India (P) Ltd.

287 CTR 213High Court#24234 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2018.

Judgments citing Pr.CIT v. M. Tech India (P) Ltd.

India Soft Technologies Pvt. Ltd., Pune vs. DDIT (Int. Tax.)-I, Pune

In the result, appeal of the assessee for A

ITA 1712/PUN/2013[2011-12]Status: DisposedITAT Pune24 Jan 2018AY 2011-12

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1709 To 1712/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2008-09 To 2011-12 वष"

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 195Section 201Section 5(2)Section 9

…regard including the judgment in the case of Hon’ble Karnataka High Court in the case of Samsung Electronics Company Ltd. vide ITA No.2808 of 2005 dated 15-10-2011 and the judgment of Hon’ble Delhi High Court in the case of Pr.CIT Vs. M. Tech India (P) Ltd. 287 CTR 213 (Del.) and M/s.Reliance Industries Ltd. (supra). AO and the CIT(A) did not consider these decisions before holding the said payments constitutes the Royalty. India Soft Technologies Pvt. Ltd., For the reason of bringing clarity and applicability of the relevant provisions with regard to the existence of the PE as well as applicability of vari…

India Soft Technologies Pvt. Ltd., Pune vs. DDIT (Int. Tax.)-I, Pune

In the result, appeal of the assessee for A

ITA 1711/PUN/2013[2010-11]Status: DisposedITAT Pune24 Jan 2018AY 2010-11

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1709 To 1712/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2008-09 To 2011-12 वष"

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 195Section 201Section 5(2)Section 9

…regard including the judgment in the case of Hon’ble Karnataka High Court in the case of Samsung Electronics Company Ltd. vide ITA No.2808 of 2005 dated 15-10-2011 and the judgment of Hon’ble Delhi High Court in the case of Pr.CIT Vs. M. Tech India (P) Ltd. 287 CTR 213 (Del.) and M/s.Reliance Industries Ltd. (supra). AO and the CIT(A) did not consider these decisions before holding the said payments constitutes the Royalty. India Soft Technologies Pvt. Ltd., For the reason of bringing clarity and applicability of the relevant provisions with regard to the existence of the PE as well as applicability of vari…

India Soft Technologies Pvt. Ltd., Pune vs. DDIT (Int. Tax.)-I, Pune

In the result, appeal of the assessee for A

ITA 1709/PUN/2013[2008-09]Status: DisposedITAT Pune24 Jan 2018AY 2008-09

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1709 To 1712/Pun/2013 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Years : 2008-09 To 2011-12 वष"

For Appellant: Shri M.K. KulkarniFor Respondent: Shri Achal Sharma, Addl. CIT
Section 195Section 201Section 5(2)Section 9

…regard including the judgment in the case of Hon’ble Karnataka High Court in the case of Samsung Electronics Company Ltd. vide ITA No.2808 of 2005 dated 15-10-2011 and the judgment of Hon’ble Delhi High Court in the case of Pr.CIT Vs. M. Tech India (P) Ltd. 287 CTR 213 (Del.) and M/s.Reliance Industries Ltd. (supra). AO and the CIT(A) did not consider these decisions before holding the said payments constitutes the Royalty. India Soft Technologies Pvt. Ltd., For the reason of bringing clarity and applicability of the relevant provisions with regard to the existence of the PE as well as applicability of vari…

Pr.CIT v. M. Tech India (P) Ltd. (287 CTR 213) — Cited in 3 Judgments | BharatTax