Royal Bank of Scotland N.V v. DDIT (International Taxation)

88 Taxmann.com 330Reported decision2017#21528 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2020 to 2023.

Judgments citing Royal Bank of Scotland N.V v. DDIT (International Taxation)

JCIT(OSD), Central Circle-1(4), Chennai vs. M/S Financial Software and Systems Pvt. Ltd., Chennai

In the result, appeal filed by the revenue is dismissed

ITA 148/CHNY/2023[2020-21]Status: DisposedITAT Chennai26 Jul 2023AY 2020-21

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 148/Chny/2023 िनधा"रण वष" / Assessment Year: 2020-21 Deputy Commissioner Of M/S. Financial Software & Income Tax, V. Systems Pvt Ltd., Central Circle 1(4), No. 42, Ground Floor, Saradha Apartments, 3Rd Main Road, Chennai – 600 034. Gandhi Nagar, Adyar, Chennai – 600 020. [Pan: Aaacf-2351-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Ar V Sreenviasan, Addl. Cit : Shri. Vijay Narayanan, Ca ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 18.07.2023 घोषणा क" तारीख/Date Of Pronouncement : 26.07.2023 आदेश /O R D E R

For Appellant: Shri. AR V Sreenviasan, Addl. CIT

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 148/Chny/2023 िनधा"रण वष" / Assessment Year: 2020-21 Deputy Commissioner of M/s. Financial Software and Income Tax, v. Systems Pvt Ltd., Central Circle 1(4), No. 42, Ground Floor, Saradha Apartments, 3rd Main Road, Chennai – 600 034. Gandhi Nagar, Adyar, Chennai – 600 020. [PAN: AAACF-2351-C] (अपीलाथ"/Appellant) (""यथ"/Respondent)…

M/S Financial Software and System Private Limited, Chennai vs. DCIT, Corporate Circlr -2 [1], Chennai

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

ITA 439/CHNY/2022[2017-18]Status: DisposedITAT Chennai24 Aug 2022AY 2017-18

Bench: Shri G. Manjunatha & Shri Sonjoy Sarmaआयकर अपील सं./I.T.A. No.439/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 M/S. Financial Software & Systems Vs. The Deputy Commissioner Of Private Limited, 42, “Saradha”, Ground Income Tax, Corporate Circle 2(1), Floor, 3Rd Main Road, Gandhi Nagar, Room No. 511, 5Th Floor, Wanaparthy Adyar, Chennai 600 020. Block, #121 Uttamar Gandhi Salai, Chennai 600 034. [Pan:Aaacf2351C] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Ashik Shah, C.A. ""थ" की ओर से/Respondent By : Shri A.S. Sumanth, Jcit सुनवाई की तारीख/ Date Of Hearing : 17.08.2022 घोषणा की तारीख /Date Of Pronouncement : 24.08.2022 आदेश /O R D E R Per G. Manjunatha: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Dated 25.02.2022, Relevant To The Assessment Year 2017-18. 2. The Appeal Filed By The Assessee Is Delayed By 31 Days In Filing The Appeal Before The Tribunal Due To Outbreak Of Covid-19 Pandemic & Accordingly, The Delay Is Condoned & Admitted The Appeal For Adjudication.

For Appellant: Shri Ashik Shah, C.AFor Respondent: Shri A.S. Sumanth, JCIT
Section 115JSection 143(3)Section 41(1)

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी जी. मंजुनाथा, लेखा सद" एवं "ी सऺजय सरमा, "ाियक सद" के सम" Before Shri G. Manjunatha, Accountant Member & Shri Sonjoy Sarma, Judicial Member आयकर अपील सं./I.T.A. No.439/Chny/2022 िनधा"रण वष"/Assessment Year: 2017-18 M/s. Financial Software and Systems Vs. The Deputy Commissioner of Private Limited, 42, “Saradha”, Ground Income Tax, Corporate Circle 2(1), Floor, 3rd Main Road, Gandhi Nagar, Room No. 511, 5th Floor, Wanaparthy Adyar, Chennai 600 020. Block, #121 Uttamar Gandhi Salai, Chennai 600 034. [PAN:AAACF2351C] (अप…

Financial Software & Systemes Pvt. Ltd., Chennai vs. DCIT Corporate Circle 2(1), Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 2127/CHNY/2019[2016-17]Status: DisposedITAT Chennai17 Mar 2020AY 2016-17

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Respondent: Shri. Abani Kanta Nayak, CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.2126 & 2127/CHNY/2019. "नधा"रण वष" /Assessment years : 2015-16 & 2016-2017. M/s. Financial Software and Systems Vs. The Deputy Commissioner of Private Limited, Income Tax, No.42, Saradha, Ground floor, Corporate Circle 2(1), 3rd Main Road, Chennai. Gandhi Nagar, Adyar, Chennai 600 020. [PAN AAACF 2351C] (अपीलाथ"/Appellant)…

Financial Software & Systemes Pvt. Ltd., Chennai vs. DCIT Corporate Circle 2(1), Chennai

In the result, the appeals filed by the assessee in ITA Nos

ITA 2126/CHNY/2019[2015-16]Status: DisposedITAT Chennai17 Mar 2020AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy]

For Respondent: Shri. Abani Kanta Nayak, CIT
Section 143(3)

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH : CHENNAI "ी इंटूर" रामा राव, लेखा सद"य एवं "ी धु"वु" आर.एल रे"डी, "या"यक सद"य के सम" [BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI DUVVURU RL REDDY, JUDICIAL MEMBER] आयकर अपील सं./I.T.A. Nos.2126 & 2127/CHNY/2019. "नधा"रण वष" /Assessment years : 2015-16 & 2016-2017. M/s. Financial Software and Systems Vs. The Deputy Commissioner of Private Limited, Income Tax, No.42, Saradha, Ground floor, Corporate Circle 2(1), 3rd Main Road, Chennai. Gandhi Nagar, Adyar, Chennai 600 020. [PAN AAACF 2351C] (अपीलाथ"/Appellant)…

Royal Bank of Scotland N.V v. DDIT (International Taxation) (88 Taxmann.com 330) — Cited in 4 Judgments | BharatTax