Saraswati Holding Corp. Int v. DDIT

16 SOT 535Income Tax Appellate Tribunal2007#14999 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2020.

Judgments citing Saraswati Holding Corp. Int v. DDIT

Shri Prashant Trivedi, Prop. of Kudos Shipping Corporation, Bhavnagar vs. The Income Tax Officer, International Taxation, Gandhidham

In the result, both the appeals of the assessee are allowed

ITA 572/RJT/2012[2010-11]Status: DisposedITAT Rajkot20 Jan 2020AY 2010-11
For Appellant: Shri Kalpesh Doshi, A.RFor Respondent: Shri Anil Kumar Das, D.R
Section 163(2)Section 172Section 234B

…ows that Faber Ship Broker is resident of Denmark and its 'POEM' is in Denmark. Therefore 'head and brain' of Faber Ship Broker is situated in Denmark. Reliance placed on - > Radha Rani Holdings Pvt. Ltd.( 110 TTJ 920) > Saraswati Holding Corp. Int. Vs. DDIT (16 SOT 535) (D) > De Beers Cons. Mines Ltd. (1906 AC 455) (HL) Arabian Express Line Ltd. (212ITR 31) 17. It is noteworthy that in that case of same assessee and on identical facts CIT(A) has allowed the benefit of DTAA to the assessee (Page No.53 to 84). However revenue has filed appeal against those orders in ITA No. 499/RJT/2014 and 517/RJT/2014. 18. Ld. C…

ACIT, New Delhi vs. M/S. C 1 India Pvt. Ltd., New Delhi

ITA 5859/DEL/2014[2003-04]Status: DisposedITAT Delhi01 Jul 2019AY 2003-04

Bench: Shri G.D.Agrawal, Before Shri G. D.Agrawal & Before Shri G. Before Shri G. D.Agrawal, D.Agrawal & Shri Bhavnesh Saini Shri Bhavnesh Sainishri Bhavnesh Saini Shri Bhavnesh Saini

Section 132Section 254Section 68

…suspicious makes no difference to the conclusions that we have drawn in this case, as per law, in the above paras.” • Apropos applicability of CBDT Circular No/5, dt. 20th Feb., 1969 the Hon'ble ITAT, Delhi in the case of Saraswati Holding Corpn. Inc. [2007] 16 SOT 535 (DELHI) (para 11.3 at Pg no. 116/PB 1), while examining issue in question in light of CBDT Circular No. 5, dt. 20th Feb., 1969 and the decision of Finlay Corporation Ltd. ITA-5852/Del/2014 & 5 others 9 (supra) held as under: “In the light of the above decision of the Tribunal, and circular No. 5 of CBDT, we are of the view that the action of the…

ACIT, New Delhi vs. M/S. C 1 India Pvt. Ltd., New Delhi

ITA 5858/DEL/2014[2002-03]Status: DisposedITAT Delhi01 Jul 2019AY 2002-03

Bench: Shri G.D.Agrawal, Before Shri G. D.Agrawal & Before Shri G. Before Shri G. D.Agrawal, D.Agrawal & Shri Bhavnesh Saini Shri Bhavnesh Sainishri Bhavnesh Saini Shri Bhavnesh Saini

Section 132Section 254Section 68

…suspicious makes no difference to the conclusions that we have drawn in this case, as per law, in the above paras.” • Apropos applicability of CBDT Circular No/5, dt. 20th Feb., 1969 the Hon'ble ITAT, Delhi in the case of Saraswati Holding Corpn. Inc. [2007] 16 SOT 535 (DELHI) (para 11.3 at Pg no. 116/PB 1), while examining issue in question in light of CBDT Circular No. 5, dt. 20th Feb., 1969 and the decision of Finlay Corporation Ltd. ITA-5852/Del/2014 & 5 others 9 (supra) held as under: “In the light of the above decision of the Tribunal, and circular No. 5 of CBDT, we are of the view that the action of the…

ACIT, New Delhi vs. M/S. C 1 India Pvt. Ltd., New Delhi

ITA 5857/DEL/2014[2001-02]Status: DisposedITAT Delhi01 Jul 2019AY 2001-02

Bench: Shri G.D.Agrawal, Before Shri G. D.Agrawal & Before Shri G. Before Shri G. D.Agrawal, D.Agrawal & Shri Bhavnesh Saini Shri Bhavnesh Sainishri Bhavnesh Saini Shri Bhavnesh Saini

Section 132Section 254Section 68

…suspicious makes no difference to the conclusions that we have drawn in this case, as per law, in the above paras.” • Apropos applicability of CBDT Circular No/5, dt. 20th Feb., 1969 the Hon'ble ITAT, Delhi in the case of Saraswati Holding Corpn. Inc. [2007] 16 SOT 535 (DELHI) (para 11.3 at Pg no. 116/PB 1), while examining issue in question in light of CBDT Circular No. 5, dt. 20th Feb., 1969 and the decision of Finlay Corporation Ltd. ITA-5852/Del/2014 & 5 others 9 (supra) held as under: “In the light of the above decision of the Tribunal, and circular No. 5 of CBDT, we are of the view that the action of the…

ACIT, New Delhi vs. Sh. Suresh Nanda, New Delhi

ITA 5854/DEL/2014[2003-04]Status: DisposedITAT Delhi01 Jul 2019AY 2003-04

Bench: Shri G.D.Agrawal, Before Shri G. D.Agrawal & Before Shri G. Before Shri G. D.Agrawal, D.Agrawal & Shri Bhavnesh Saini Shri Bhavnesh Sainishri Bhavnesh Saini Shri Bhavnesh Saini

Section 132Section 254Section 68

…suspicious makes no difference to the conclusions that we have drawn in this case, as per law, in the above paras.” • Apropos applicability of CBDT Circular No/5, dt. 20th Feb., 1969 the Hon'ble ITAT, Delhi in the case of Saraswati Holding Corpn. Inc. [2007] 16 SOT 535 (DELHI) (para 11.3 at Pg no. 116/PB 1), while examining issue in question in light of CBDT Circular No. 5, dt. 20th Feb., 1969 and the decision of Finlay Corporation Ltd. ITA-5852/Del/2014 & 5 others 9 (supra) held as under: “In the light of the above decision of the Tribunal, and circular No. 5 of CBDT, we are of the view that the action of the…

ACIT, New Delhi vs. Sh. Suresh Nanda, New Delhi

ITA 5853/DEL/2014[2002-03]Status: DisposedITAT Delhi01 Jul 2019AY 2002-03

Bench: Shri G.D.Agrawal, Before Shri G. D.Agrawal & Before Shri G. Before Shri G. D.Agrawal, D.Agrawal & Shri Bhavnesh Saini Shri Bhavnesh Sainishri Bhavnesh Saini Shri Bhavnesh Saini

Section 132Section 254Section 68

…suspicious makes no difference to the conclusions that we have drawn in this case, as per law, in the above paras.” • Apropos applicability of CBDT Circular No/5, dt. 20th Feb., 1969 the Hon'ble ITAT, Delhi in the case of Saraswati Holding Corpn. Inc. [2007] 16 SOT 535 (DELHI) (para 11.3 at Pg no. 116/PB 1), while examining issue in question in light of CBDT Circular No. 5, dt. 20th Feb., 1969 and the decision of Finlay Corporation Ltd. ITA-5852/Del/2014 & 5 others 9 (supra) held as under: “In the light of the above decision of the Tribunal, and circular No. 5 of CBDT, we are of the view that the action of the…