Raymond Ltd. v. DCIT

175 Taxmann 375Reported decision2008#2327 most cited
49

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2015 to 2024.

Sections most often in play

Section 144CSection 147Section 148Section 234ASection 234BSection 9(1)(vii)Section 12(4)(a)Section 12(4)(b)

Issues it is cited on

section 209(1)section 14(a)section 209make available clausesection 9(i)copyrighted articlesection 9(l)section 9(1)(vi)service pesection 9(1)(vii)computer softwarefees for technical services

Judgments citing Raymond Ltd. v. DCIT

Pahilajrai Jaikishan, Mumbai vs. DCIT 19(3), Mumbai

In the result, the appeal is allowed

ITA 994/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

Section 14Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40

…आयकर अपील"य अ"धकरण “सी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11) A.C.I.T. 19(3), Mumbai M/s Pahilajrai Jaikishin Room No – 305, 3rd Floor, Makhija Chambers, 6th Floor, बनाम/ Piramal Chambers, Parel, 196, Turner Road, Mumbai – 400 012. Bandra (West), Mumbai- 400 050. v. आयकर अपील सं./I.T.A. No.994/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11) M/s Pahilajrai Jaikishin D.C.I.T. 19(3), Mumbai Makhija Chambers,…

Asst CIT 19(3), Mumbai vs. Pahilajrai Jaikishin, Mumbai

In the result, the appeal is allowed

ITA 1562/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

Section 14Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40

…आयकर अपील"य अ"धकरण “सी” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11) A.C.I.T. 19(3), Mumbai M/s Pahilajrai Jaikishin Room No – 305, 3rd Floor, Makhija Chambers, 6th Floor, बनाम/ Piramal Chambers, Parel, 196, Turner Road, Mumbai – 400 012. Bandra (West), Mumbai- 400 050. v. आयकर अपील सं./I.T.A. No.994/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11) M/s Pahilajrai Jaikishin D.C.I.T. 19(3), Mumbai Makhija Chambers,…

M/S Foodworld Supermarkets Ltd., Bangalore vs. Dy. DIT, Bangalore

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

ITA 1356/BANG/2013[2008-09]Status: DisposedITAT Bangalore28 Oct 2015AY 2008-09

Bench: Shri Vijaypal Rao & Shri Jason P Boazita Nos.1356 & 1357/Bang/2013 (Asst. Year – 2008-09) M/S Food World Supermarkets Ltd., No.740, Eshwari Industrial Estate, Gate No.2, Hulimavu, Bannergatta Road, Bangalore-560 076. . Appellant Vs. The Dy. Director Of Income-Tax, (International Taxation) Circle-I(1), Bangalore. . Respondent Appellant By : Shri Padam Chand Khincha, Ca Respondent By : Shri Saravanan B, Jcit Date Of Hearing : 15-09-2015 Date Of Pronouncement : 28-10-2015 O R D E R

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Saravanan B, JCIT
Section 192Section 195Section 201Section 201(1)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BANGALORE BENCH ‘A’ BEFORE SHRI VIJAYPAL RAO, JUDICIAL MEMBER AND SHRI JASON P BOAZ, ACCOUNTANT MEMBER ITA Nos.1356 & 1357/Bang/2013 (Asst. Year – 2008-09) M/s Food world Supermarkets Ltd., No.740, Eshwari Industrial Estate, Gate No.2, Hulimavu, Bannergatta Road, Bangalore-560 076. . Appellant Vs. The Dy. Director of Income-tax, (International Taxation) Circle-I(1), Bangalore. . Respondent Appellant by : Shri Padam Chand Khincha, CA Respondent by : Shri Saravanan B, JCIT Date of Hearing : 15-09-2015 Date of Pronouncement : 28-10-2015 O R D E R PER SHRI VIJAYPAL RAO, JUD…

Sigma Aldrich Chemicals Pvt. Ltd., Bangalore vs. ACIT, Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 1433/BANG/2013[2007-08]Status: DisposedITAT Bangalore24 Jul 2015AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

DCIT, Bangalore vs. Sigma Aldrich Chemicals Pvt. Ltd., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 1416/BANG/2013[2007-08]Status: DisposedITAT Bangalore24 Jul 2015AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

DCIT, Bangalore vs. Sigma Aldrich Chemicals Pvt. Ltd., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 1399/BANG/2013[2008-09]Status: DisposedITAT Bangalore24 Jul 2015AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

DCIT, Bangalore vs. M/S Sigma Aldrich Chemicals Pvt. Ltd., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 388/BANG/2012[2006-07]Status: DisposedITAT Bangalore24 Jul 2015AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

DCIT, Bangalore vs. M/S Sigma Aldrich Chemicals Pvt. Ltd., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 387/BANG/2012[2005-06]Status: DisposedITAT Bangalore24 Jul 2015AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…

M/S Sigma Aldrich Chemicals Private Limited, Bangalore vs. Addl..Ci.T., Bangalore

In the result, the assessee’s appeal is partly allowed and the revenue’s appeal is dismissed

ITA 268/BANG/2012[2005-06]Status: DisposedITAT Bangalore24 Jul 2015AY 2005-06

Bench: Smt. P. Madhavi Devi & Shri Jason P Boaz

For Appellant: Shri K.R.Vasudevan, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT
Section 131Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER and SHRI JASON P BOAZ, ACCOUNTANT MEMBER Sl. IT(TP)A No. Asst. Appellant Respondent No. Year 1. 268/Bang/2012 2005-06 M/s.Sigma Aldrich Chemicals Addl.CIT, Range-12, Pvt. Ltd. Plot No.12, Bangalore. Bommasandra, Jigani Link Road, Bangalore-560100. 2. 269/Bang/2012 2006-07 -do- Dy.CIT, Circle 12(3), Bangalore. 3. 1433/Bang/2013 2007-08 -do- Asst.CIT, Circle 12(3), Bangalore. 4. 1434/Bang/2013 2008-09 -do- -do- 5. 387/Bang/2012 2005-06 Asst. CIT, Circle 12(3), M/s.Sigma Aldrich Bangalore. Chemicals Pvt. Ltd. B…