Russel Reynolds Associates Inc. v. DCIT

123 Taxmann.com 152Reported decision2021#11051 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 143(3)Section 144C(13)Section 192Section 195Section 234BSection 270ASection 9(1)(vii)Section 90(1)

Issues it is cited on

royalty incomebeneficial ownerfees for technical servicestax treatydouble taxationnon-residenttransferpersonindiabusinessdocument

Judgments citing Russel Reynolds Associates Inc. v. DCIT

JCDECAUX S.A.,NEW DELHI vs. ACIT, CIRCLE-2(1)(2), INTERNATIONAL TAXATION, NEW DELHI

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

ITA 2473/DEL/2022[2018-19]Status: DisposedITAT Delhi03 May 2024AY 2018-19

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. K. M. Gupta, Adv. &For Respondent: Sh. Om Parkash, Sr. DR
Section 143(3)Section 234BSection 270ASection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member ITA No. 2473/Del/2022 : Asstt. Year: 2018-19 JCDECAUX S.A, Vs ACIT, C/o. JCDecaux Advertising India P Circle 2(1)(2), Ltd., Plot No. 153, 3rd Floor, Okhla New Delhi Industrial Estate, Phase-III, New Delhi 110020 (APPELLANT) (RESPONDENT) PAN No. AACCJ 8567 A Assessee by : Sh. K. M. Gupta, Adv. & Ms. Saloni Shital, AR Revenue by : Sh. Om Parkash, Sr. DR Date of Hearing: 12.04.2024 Date of Pronouncement: 03.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The prese…

PLANETCAST INTERNATIONAL PTE.LTD,SINGAPURE vs. ACIT, CIRCLE1(1)(1) INTERNATIONAL TAXATION, DELHI

In the result, appeal is partly allowed

ITA 1832/DEL/2022[2019-20]Status: DisposedITAT Delhi14 Jul 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Shri Dr. B.R.R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Advocate &For Respondent: Sh. Vizaya Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE ‘D.’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 1831, 1832/Del/2022 & 451/Del/2023 Assessment Years: 2018-19, 2019-20 & 2020-21 Planetcast International Pte. Ltd., Versus ACIT, Circle 1(1)(1), (Formerly known as Adore International Taxation, Technologies Pte. Ltd.), New Delhi. 151, Lorong Chuan Number 03- 02, New Tech Park, Singapore. PAN: AANCA4305L (Appellant) (Respondent) Assessee by : Sh. Ajay Vohra, Sr. Advocate & Sh. Parth, Advocate Revenue by : Sh. Vizaya Vasanta, CIT-DR Date of hearing : 20.04…

NETAFIM LTD.,GUJARAT vs. DCIT CIRCLE- 2(2)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, appeals are allowed

ITA 366/DEL/2021[2015-16]Status: DisposedITAT Delhi31 May 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2014-15 With Assessment Year: 2015-16

…‘IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2014-15 With Assessment Year: 2015-16 Netafim Ltd., Vs. Deputy Commissioner of C/o- Netafim Irrigation India Income-tax, Pvt. Ltd., Plot No.268-270, International Taxation, 271B GIDC, Manjusar, Savli, Circle 2(2)(2), Vadodara New Delhi PAN :AADCN4087C (Appellant) (Respondent) Appellant by Sh. Salil Kapoor, Advocate Sh. Ananya Kapoor, Advocate Sh. Vibhu Jain, Advocate Respondent by Sh. Vizay B. Vasanta, CIT(DR) Date of hearing 18.05.2023 Date of pron…

NETAFIM LTD.,GUJARAT vs. DCIT CIRCLE- 2(2)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, appeals are allowed

ITA 1092/DEL/2020[2014-15]Status: DisposedITAT Delhi31 May 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2014-15 With Assessment Year: 2015-16

…‘IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2014-15 With Assessment Year: 2015-16 Netafim Ltd., Vs. Deputy Commissioner of C/o- Netafim Irrigation India Income-tax, Pvt. Ltd., Plot No.268-270, International Taxation, 271B GIDC, Manjusar, Savli, Circle 2(2)(2), Vadodara New Delhi PAN :AADCN4087C (Appellant) (Respondent) Appellant by Sh. Salil Kapoor, Advocate Sh. Ananya Kapoor, Advocate Sh. Vibhu Jain, Advocate Respondent by Sh. Vizay B. Vasanta, CIT(DR) Date of hearing 18.05.2023 Date of pron…

INCOME TAX OFFICER (IT) 3 (2) (2) , MUMBAI vs. M/S. MACROTECH DEVELOPERS LTD (AS SUCESSOR OF LODHA DEVELOPERS LTD WHICH WAS BELLISSIMO CROWN BUILDMART PVT. LTD, MUMBAI

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 783/MUM/2022[2016-17]Status: DisposedITAT Mumbai24 Jan 2023AY 2016-17

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash
Section 195Section 201Section 201(1)

…P a g e | 1 4 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 782 & 783/Mum/2022 (A.Ys.2015-16 & 2016-17) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. ) 412, Floor-4, 17 G Building, Nariman Point, Vardhaman Chamber, Mumbai – 400021 Cawasji Patel Road, Horniman Circle, Fort, Mumbai - 400001 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACL1490J Appellant…

INCOME TAX OFFICER (IT) 3(2) (2) , MUMBAI vs. M/S. MACROTECH DEVELOPERS LTD (AS SUCESSOR OF LODHA DEVELOPERS LTD WHICH WAS BELLISSIMO CROWN BUILDMART PVT. LTD, MUMBAI

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 782/MUM/2022[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash
Section 195Section 201Section 201(1)

…P a g e | 1 4 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 782 & 783/Mum/2022 (A.Ys.2015-16 & 2016-17) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. ) 412, Floor-4, 17 G Building, Nariman Point, Vardhaman Chamber, Mumbai – 400021 Cawasji Patel Road, Horniman Circle, Fort, Mumbai - 400001 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACL1490J Appellant…

INCOME TAX OFFICER (IT) 3(2) (2) , MUMBAI vs. M/S. MACROTECH DEVELOPERS LTD, MUMBAI

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 500/MUM/2022[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash
Section 195Section 201Section 201(1)

…P a g e | 1 9 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 497 to 500 & 784/Mum/2022 (A.Ys.2014-15 to 2016-17 & 2018-19) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. w hic h wa s B e llis s iom o Crow n B uildmart Pv t. L td ) Building, Nariman Point, 412, Floor-4, 17 G Mumbai – 400021 Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort,…

INCOME TAX OFFICER (IT) 3(2) (2) , MUMBAI vs. M/S. MACROTECH DEVELOPE\RS LTD (AS SUCESSOR OF LODHA DEVELOPERS LTD WHICH WAS SUCESSOR OF BELLISSIMO CROWN BUILDERS P. LTD, MUMBAI

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 498/MUM/2022[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash
Section 195Section 201Section 201(1)

…P a g e | 1 9 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 497 to 500 & 784/Mum/2022 (A.Ys.2014-15 to 2016-17 & 2018-19) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. w hic h wa s B e llis s iom o Crow n B uildmart Pv t. L td ) Building, Nariman Point, 412, Floor-4, 17 G Mumbai – 400021 Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort,…

INCOME TAX OFFICER (IT), MUMBAI vs. M/S. MACROTECH DEVELOPERS LTD (AS SUCESSOR OF LODHA DEVELOPERS LTD WHICH WAS BELLISSIMO CROWN BUILDMART PVT. LTD, MUMBAI

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 497/MUM/2022[2014-15]Status: DisposedITAT Mumbai24 Jan 2023AY 2014-15

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash
Section 195Section 201Section 201(1)

…P a g e | 1 9 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 497 to 500 & 784/Mum/2022 (A.Ys.2014-15 to 2016-17 & 2018-19) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. w hic h wa s B e llis s iom o Crow n B uildmart Pv t. L td ) Building, Nariman Point, 412, Floor-4, 17 G Mumbai – 400021 Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort,…

Russel Reynolds Associates Inc. v. DCIT (123 Taxmann.com 152) — Cited in 9 Judgments | BharatTax