Pr. CJT-3 v. Seagram Manufacturing (P) Ltd.

245 Taxmann 389High Court2017#13876 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2024.

Sections most often in play

Section 1961Section 195Section 40(a)(i)Section 195 of the Income Tax ActSection 4 of the Income Tax ActSection 40(a)(i) of the Income Tax ActSection 5(2) of the Income Tax ActSection 9(1)(vii)

Issues it is cited on

section 10(2)(xv)section 9(1)(vii)(b)section 90(1)section 10(2)make available clausesection 5(2)section 90(2)withholding taxsection 9(1)(vii)computer softwaresection 48section 40(a)(i)

Judgments citing Pr. CJT-3 v. Seagram Manufacturing (P) Ltd.

KPMG ASSURANCE AND CONSULTING SERVICES LLP,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-CIRCLE-16(2), MUMBAI

Accordingly, Ground No. 5 & 6 raised by the Revenue are dismissed

ITA 2415/MUM/2023[2014-15]Status: DisposedITAT Mumbai12 Aug 2024AY 2014-15

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax, Circle 16(2), Mumbai, Room No. 625, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai – 400020 ………….. Appellant M/s KPMG Assurance and Consulting Vs Services LLP, 8th Floor, Tower B, DLF Building No. 10, Gurgaon - 122002, Haryana ………….. [PAN: AAAFK1415H] Respondent CO No. 126/MUM/2023 (Arising out of ITA No. 2272/Mum/2023) (Assessment Year: 2012-13) M/s KPMG Assurance and Consulting Services LLP, 2nd Floor, Block T2 (B Wing), Lodha Excelus, Apoll…

KPMG ASSURANCE AND CONSULTING SERVICES LLP,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-CIRCLE-16(2), MUMBAI

Accordingly, Ground No. 5 & 6 raised by the Revenue are dismissed

ITA 2413/MUM/2023[2016-17]Status: DisposedITAT Mumbai12 Aug 2024AY 2016-17

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax, Circle 16(2), Mumbai, Room No. 625, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai – 400020 ………….. Appellant M/s KPMG Assurance and Consulting Vs Services LLP, 8th Floor, Tower B, DLF Building No. 10, Gurgaon - 122002, Haryana ………….. [PAN: AAAFK1415H] Respondent CO No. 126/MUM/2023 (Arising out of ITA No. 2272/Mum/2023) (Assessment Year: 2012-13) M/s KPMG Assurance and Consulting Services LLP, 2nd Floor, Block T2 (B Wing), Lodha Excelus, Apoll…

KPMG ASSURANCE AND CONSULTING SERVICES LLP,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX -16(2), MUMBAI

ITA 2411/MUM/2023[2012-13]Status: DisposedITAT Mumbai12 Aug 2024AY 2012-13

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL \"I\" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 2272/MUM/2023 (Assessment Year: 2012-13) Deputy Commissioner of Income Tax, Circle 16(2), Mumbai, Room No. 625, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai – 400020 Appellant M/s KPMG Assurance and Consulting Services LLP, 8th Floor, Tower B, DLF Building No. 10, Gurgaon - 122002, Haryana [PAN: AAAFK1415H] Vs Respondent CO No. 126/MUM/2023 (Arising out of ITA No. 2272/Mum/2023) (Assessment Year: 2012-13) M/s KPMG Assurance and Consulting Services LLP…

DCIT, CIR 16(2), MUMBAI vs. M/S KPMG ASSURANCE AND CONSULTING SERVICES LLP, MUMBAI

ITA 2277/MUM/2023[2017-18]Status: DisposedITAT Mumbai12 Aug 2024AY 2017-18

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL \"I\" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 2272/MUM/2023 (Assessment Year: 2012-13) Deputy Commissioner of Income Tax, Circle 16(2), Mumbai, Room No. 625, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai – 400020 Appellant M/s KPMG Assurance and Consulting Services LLP, 8th Floor, Tower B, DLF Building No. 10, Gurgaon - 122002, Haryana [PAN: AAAFK1415H] Vs Respondent CO No. 126/MUM/2023 (Arising out of ITA No. 2272/Mum/2023) (Assessment Year: 2012-13) M/s KPMG Assurance and Consulting Services LLP…

DCIT, CIR 16(2), MUMBAI vs. M/S KPMG ASSURANCE AND CONSULTING SERVICES LLP, MUMBAI

Accordingly, Ground No. 5 & 6 raised by the Revenue are dismissed

ITA 2274/MUM/2023[2014-15]Status: DisposedITAT Mumbai12 Aug 2024AY 2014-15

Bench: IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Deputy Commissioner of Income Tax, Circle 16(2), Mumbai, Room No. 625, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai – 400020 ………….. Appellant M/s KPMG Assurance and Consulting Vs Services LLP, 8th Floor, Tower B, DLF Building No. 10, Gurgaon - 122002, Haryana ………….. [PAN: AAAFK1415H] Respondent CO No. 126/MUM/2023 (Arising out of ITA No. 2272/Mum/2023) (Assessment Year: 2012-13) M/s KPMG Assurance and Consulting Services LLP, 2nd Floor, Block T2 (B Wing), Lodha Excelus, Apoll…

MICROSOFT CORPORATION (INDIA) PVT. LTD.,NEW DELHI vs. ADDII CIT NATIONAL E- ASSESSMENT CENTRE, NEW DELHI

In the result, the appeal of the assessee is allowed and Stay Application of the assessee is dismissed as infructuous

ITA 802/DEL/2021[2016-17]Status: DisposedITAT Delhi01 Aug 2022AY 2016-17

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 802/Del/2021 : Asstt. Year : 2016-17 & Sa No. 102/Del/2022 : Asstt. Year : 2016-17

For Appellant: Sh. Nageswar Rao, Adv. &For Respondent: Sh. Mahesh Shah, CIT DR &
Section 115Section 115PSection 139(1)Section 14(3)Section 234ASection 234BSection 80G

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 802/Del/2021 : Asstt. Year : 2016-17 & SA No. 102/Del/2022 : Asstt. Year : 2016-17 Microsoft Corporation (India) Vs Addl. CIT, Pvt. Ltd., 807, New Delhi House, National E-Assessment Barakhamba Road, Centre, New Delhi New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAACM5586C Assessee by : Sh. Nageswar Rao, Adv. & Sh. Akshay Uppal, Adv. Revenue by : Sh. Mahesh Shah, CIT DR & Sh. Mrinal Kumar Das, Sr. DR Date of Hearing: 20.07.2022 Date of Pronouncement: 01.08…

M/S GLAXOSMITHKLINE ASIA PVT. LTD.,GURGAON vs. DCIT, CHANDIGARH

In the result, the appeal of the assessee is partly allowed

ITA 532/CHANDI/2014[2006-07]Status: DisposedITAT Chandigarh30 Jul 2021AY 2006-07
For Appellant: Shri Ajay Vohra, Sr.AdvFor Respondent: Smt. C. Chandrakanta, CIT DR
Section 143(3)Section 250(6)

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ “ए” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI R. L. NEGI, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 2453/Del/2016 "नधा"रण वष" / Assessment Year : 2005-06 M/s GlaxoSmithKline Asia Pvt. Ltd., The D.C.I.T.(LTU) , बनाम 24-25 Floor, One Horizon Centre, New Delhi. Golf Course Road, DLF Phase-5, Gurgaon. "थायी लेखा सं./PAN NO: AABCS3237R अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं./ ITA No.532/Chd/2014 "नधा"रण वष" / Assessment Year : 2006-07 M/s GlaxoSmithKline Asia Pvt. Ltd., The D…

Pr. CJT-3 v. Seagram Manufacturing (P) Ltd. (245 Taxmann 389) — Cited in 7 Judgments | BharatTax