QAI India Ltd. v. DCIT

162 Taxmann 701Reported decision2024#13541 most cited
7

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

Sections most often in play

Section 10AASection 195Section 234BSection 234CSection 271(1)(c)Section 37(1)Section 80IA(8)Section 90

Issues it is cited on

section 80ia(8)section 9(1)(vii)(b)section 195(2)fees for included servicessection 90(2)business connectionsection 9(1)(vii)section 10aainterest u/s 234bsection 10asection 80iafees for technical services

Judgments citing QAI India Ltd. v. DCIT

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 7366/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Nov 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…HCI. Singapore Pte. Ltd. v ACIT [2024] 158 taxmann 45 (Delhi-Tri) iii) ITO (International Taxation) v. HCL Technologies [2024] 166 taxmann 193 (Delhi- Tri) iv) QAI India Ltd. v DCIT [2024] 165 Taxmann 118 (Delhi-Tri) v) ACTT v. LX Pantos India (P) Ltd [2024] 162 Taxmann 701 (Delhi-In) vi) Orbit Bearing India (P) Ltd. v. ACIT [2024] 163 Faxmann 112 (Rajkot-Tri) 39. The ld AR presented still another argument that the amendment made in Explanation to section 9 does not nullify the exception provided in section 9(1)(vii)(b). In other words, even where the non- resident has provided services outside India and rec…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1008/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…HCI. Singapore Pte. Ltd. v ACIT [2024] 158 taxmann 45 (Delhi-Tri) iii) ITO (International Taxation) v. HCL Technologies [2024] 166 taxmann 193 (Delhi- Tri) iv) QAI India Ltd. v DCIT [2024] 165 Taxmann 118 (Delhi-Tri) v) ACTT v. LX Pantos India (P) Ltd [2024] 162 Taxmann 701 (Delhi-In) vi) Orbit Bearing India (P) Ltd. v. ACIT [2024] 163 Faxmann 112 (Rajkot-Tri) 39. The ld AR presented still another argument that the amendment made in Explanation to section 9 does not nullify the exception provided in section 9(1)(vii)(b). In other words, even where the non- resident has provided services outside India and rec…

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 8081/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Nov 2024AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…HCI. Singapore Pte. Ltd. v ACIT [2024] 158 taxmann 45 (Delhi-Tri) iii) ITO (International Taxation) v. HCL Technologies [2024] 166 taxmann 193 (Delhi- Tri) iv) QAI India Ltd. v DCIT [2024] 165 Taxmann 118 (Delhi-Tri) v) ACTT v. LX Pantos India (P) Ltd [2024] 162 Taxmann 701 (Delhi-In) vi) Orbit Bearing India (P) Ltd. v. ACIT [2024] 163 Faxmann 112 (Rajkot-Tri) 39. The ld AR presented still another argument that the amendment made in Explanation to section 9 does not nullify the exception provided in section 9(1)(vii)(b). In other words, even where the non- resident has provided services outside India and rec…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4716/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Nov 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…HCI. Singapore Pte. Ltd. v ACIT [2024] 158 taxmann 45 (Delhi-Tri) iii) ITO (International Taxation) v. HCL Technologies [2024] 166 taxmann 193 (Delhi- Tri) iv) QAI India Ltd. v DCIT [2024] 165 Taxmann 118 (Delhi-Tri) v) ACTT v. LX Pantos India (P) Ltd [2024] 162 Taxmann 701 (Delhi-In) vi) Orbit Bearing India (P) Ltd. v. ACIT [2024] 163 Faxmann 112 (Rajkot-Tri) 39. The ld AR presented still another argument that the amendment made in Explanation to section 9 does not nullify the exception provided in section 9(1)(vii)(b). In other words, even where the non- resident has provided services outside India and rec…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2893/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Nov 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…HCI. Singapore Pte. Ltd. v ACIT [2024] 158 taxmann 45 (Delhi-Tri) iii) ITO (International Taxation) v. HCL Technologies [2024] 166 taxmann 193 (Delhi- Tri) iv) QAI India Ltd. v DCIT [2024] 165 Taxmann 118 (Delhi-Tri) v) ACTT v. LX Pantos India (P) Ltd [2024] 162 Taxmann 701 (Delhi-In) vi) Orbit Bearing India (P) Ltd. v. ACIT [2024] 163 Faxmann 112 (Rajkot-Tri) 39. The ld AR presented still another argument that the amendment made in Explanation to section 9 does not nullify the exception provided in section 9(1)(vii)(b). In other words, even where the non- resident has provided services outside India and rec…

Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 6332/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…HCI. Singapore Pte. Ltd. v ACIT [2024] 158 taxmann 45 (Delhi-Tri) iii) ITO (International Taxation) v. HCL Technologies [2024] 166 taxmann 193 (Delhi- Tri) iv) QAI India Ltd. v DCIT [2024] 165 Taxmann 118 (Delhi-Tri) v) ACTT v. LX Pantos India (P) Ltd [2024] 162 Taxmann 701 (Delhi-In) vi) Orbit Bearing India (P) Ltd. v. ACIT [2024] 163 Faxmann 112 (Rajkot-Tri) 39. The ld AR presented still another argument that the amendment made in Explanation to section 9 does not nullify the exception provided in section 9(1)(vii)(b). In other words, even where the non- resident has provided services outside India and rec…

M/S. Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1009/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Nov 2024AY 2011-12

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…HCI. Singapore Pte. Ltd. v ACIT [2024] 158 taxmann 45 (Delhi-Tri) iii) ITO (International Taxation) v. HCL Technologies [2024] 166 taxmann 193 (Delhi- Tri) iv) QAI India Ltd. v DCIT [2024] 165 Taxmann 118 (Delhi-Tri) v) ACTT v. LX Pantos India (P) Ltd [2024] 162 Taxmann 701 (Delhi-In) vi) Orbit Bearing India (P) Ltd. v. ACIT [2024] 163 Faxmann 112 (Rajkot-Tri) 39. The ld AR presented still another argument that the amendment made in Explanation to section 9 does not nullify the exception provided in section 9(1)(vii)(b). In other words, even where the non- resident has provided services outside India and rec…

QAI India Ltd. v. DCIT (162 Taxmann 701) — Cited in 7 Judgments | BharatTax