Reuters Transaction Services Ltd. v. DCIT (International Taxation)

47 Taxmann.com 10Reported decision2014#14281 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2019.

Judgments citing Reuters Transaction Services Ltd. v. DCIT (International Taxation)

REUTERS TRANSACTION SERVICES LTD,MUMBAI vs. DCIT (IT) 4(1)(1), MUMBAI

In the result, appeal stands dismissed

ITA 6384/MUM/2016[2013-14]Status: DisposedITAT Mumbai30 Dec 2019AY 2013-14

Bench: Shri Saktijit Dey & Shrimanoj Kumar Aggarwal

For Appellant: Shri P.J. Pardiwala a/wFor Respondent: Shri Samuel Darse
Section 115ASection 143(3)Section 144C(13)Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRIMANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.6384/Mum./2016 (Assessment Year : 2013–14) Reuters Transaction Services Ltd. (Now known as Refinitiv Transaction Services Ltd.) C/o Rajeshree Sabnavis And Associates ……………. Appellant 704, the Summit Business Bay Off Andheri Kurla Road Andheri (E), Mumbai 400 093 PAN – AACCR0226Q v/s Dy. Commissioner of Income Tax International Taxation ……………. Respondent Circle–4(1)(1), Mumbai Assessee by : Shri P.J. Pardiwala a/w Shri Nitesh Joshi Revenue by : Shri Samuel Darse…

REUTERS TRANSACTION SERVICES LTD.,MUMBAI vs. DCIT (INTERNATIOAL TAXATION) - 4(1)(1), MUMBAI

In the result, appeal stands dismissed

ITA 5121/MUM/2017[2014-15]Status: DisposedITAT Mumbai20 Dec 2019AY 2014-15

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri P.J. Pardiwala a/wFor Respondent: Shri V. Sreekar
Section 143(3)Section 144C(1)Section 144C(13)Section 292B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.5121/Mum./2017 (Assessment Year : 2014–15) Reuters Transaction Services Ltd. C/o BMR & Associates LLP BMR House, 36–B ……………. Appellant Dr. R.K. shirodkar Marg Parel (E), Mumbai 400 012 PAN – AACCR0226Q v/s Dy. Commissioner of Income Tax International Taxation ……………. Respondent Circle–4(1)(1), Mumbai Assessee by : Shri P.J. Pardiwala a/w Shri Nitesh Joshi Revenue by : Shri V. Sreekar Date of Hearing – 23.09.2019 Date of Order – 20.12.2019 O R D E R PER SAKTIJ…

ADIT, NEW DELHI vs. M/S. CINCOM SYSTEMS INC., NEW DELHI

In the result, the appeal i

ITA 1274/DEL/2009[2006-07]Status: DisposedITAT Delhi30 Sept 2015AY 2006-07

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment Year: 2002-03 Cincom System Inc. Vs. DDIT, Circle-1(1), C/o- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (PAN: ) (Appellant) (Respondent) And ITA Nos. 1271 to 1274/Del/2009 Assessment Years: 2003-04 to 2006-07 ADIT, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/o-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent)…

ADIT, NEW DELHI vs. CINCOM SYSTEMS INC., NEW DELHI

In the result, the appeal i

ITA 1273/DEL/2009[2005-06]Status: DisposedITAT Delhi30 Sept 2015AY 2005-06

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment Year: 2002-03 Cincom System Inc. Vs. DDIT, Circle-1(1), C/o- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (PAN: ) (Appellant) (Respondent) And ITA Nos. 1271 to 1274/Del/2009 Assessment Years: 2003-04 to 2006-07 ADIT, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/o-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent)…

ADIT, NEW DELHI vs. M/S. CINCOM SYSTEMS INC., NEW DELHI

In the result, the appeal i

ITA 1272/DEL/2009[2004-05]Status: DisposedITAT Delhi30 Sept 2015AY 2004-05

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment Year: 2002-03 Cincom System Inc. Vs. DDIT, Circle-1(1), C/o- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (PAN: ) (Appellant) (Respondent) And ITA Nos. 1271 to 1274/Del/2009 Assessment Years: 2003-04 to 2006-07 ADIT, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/o-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent)…

ADIT, NEW DELHI vs. M/S. CINCOM SYSTEMS INC., NEW DELHI

In the result, the appeal i

ITA 1271/DEL/2009[2003-04]Status: DisposedITAT Delhi30 Sept 2015AY 2003-04

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment Year: 2002-03 Cincom System Inc. Vs. DDIT, Circle-1(1), C/o- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (PAN: ) (Appellant) (Respondent) And ITA Nos. 1271 to 1274/Del/2009 Assessment Years: 2003-04 to 2006-07 ADIT, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/o-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent)…

CINCOM SYSTEM INC. vs. DDIT, CIRCLE-1(1),,

In the result, the appeal i

ITA 952/DEL/2006[2002-2003]Status: DisposedITAT Delhi30 Sept 2015AY 2002-2003

Bench: Smt. Diva Singh & Shri Inturi Rama Raoassessment Year: 2002-03 Cincom System Inc. Vs. Ddit, Circle-1(1), C/O- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (Pan: ) (Appellant) (Respondent) & Ita Nos. 1271 To 1274/Del/2009 Assessment Years: 2003-04 To 2006-07 Adit, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/O-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent) Assessee By : S/Sh Ved Jain & Ashish Chadha, Cas Department By : Sh. Ravi Jain, Cit(Dr) & Sh. Parwinder Kaur, Sr.Dr Date Of Hearing: 01.09.2015 Date Of Pronouncement: 30.09.2015 Order Per Inturi Rama Rao, A.M.: These Appeals Involving Common Issue Are Filed By Both The Assessee As Well As By The Department. Appeal In Ita No. 952/Del/2006 Filed By The Assessee Is Directed Against The Order Of Cit(A), Dated 27.01.2006 Passed For The 2 Assessment Year 2002-03. Appeals In Ita Nos. 1271, 1272 &1273/Del/2009 Filed By The Revenue Are Directed Against Consolidated Order Of Cit(A), Dated 11.12.2008 Passed For The Assessment Years 2003-04, 2004-05 & 2005-06 Respectively. Ita No. 1274/Del/2009 Filed By The Revenue Is Directed Against The Order Of Cit(A), Dated 08.01.2009 Passed For The Assessment Year 2006-07. Since Common Issue Is Involved In All These Appeals, We Proceed To Dispose Of The Appeals By One Consolidated Order. The Grounds Of Appeal Raised In Ita No.

For Appellant: S/sh Ved Jain & Ashish Chadha, CAsFor Respondent: Sh. Ravi Jain, CIT(DR) & Sh. Parwinder Kaur, Sr.DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Assessment Year: 2002-03 Cincom System Inc. Vs. DDIT, Circle-1(1), C/o- Cincon System India Intl. Taxation, New Delhi (P.) Ltd., 1207, Kailash Building, K.G. Marg, New Delhi (PAN: ) (Appellant) (Respondent) And ITA Nos. 1271 to 1274/Del/2009 Assessment Years: 2003-04 to 2006-07 ADIT, Circle-1(1), Vs Cincom Systems Inc. Intl. Taxation, New Delhi C/o-Cincom Systems India Pvt. Ltd., 1206, Kailash Building, 26, Kasturba Gandhi Marg, New Delhi. (Appellant) (Respondent)…

Reuters Transaction Services Ltd. v. DCIT (International Taxation) (47 Taxmann.com 10) — Cited in 7 Judgments | BharatTax