Selvel Advertising Pvt. Ltd. v. Commissioner of Income-tax, Kolkata

75 Taxmann.com 249Reported decision2016#21356 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2021 to 2022.

Issues it is cited on

use of equipmentsection 4(1)section 61section 90(1)section 39tax residency certificatesection 5(2)commercial rightsroyalty incomeassistant directorsection 9(1)(vi)beneficial owner

Judgments citing Selvel Advertising Pvt. Ltd. v. Commissioner of Income-tax, Kolkata

M/S. Global Cricket Corporation Pte. Ltd., Mumbai vs. DDIT It-3(1), Mumbai

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

ITA 1510/MUM/2009[2003-2004]Status: DisposedITAT Mumbai14 Dec 2022AY 2003-2004
Section 143(1)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ADIT (IT) 3(1), Scindia House, R. No. 132, 1st Floor, N.M. Road, Mumbai - 400038 ……………… Appellant Global Cricket Corporation Pte Ltd., Vs C/o S. R. Batliboi & Co. 18th Floor, Express Towers, Nariman Point, Mumbai-400021 [PAN: AABCG7951L] ……………. Respondent CO No. 324/MUM/2006 (Assessment Year: 2002-2003) Arising out of ITA No. 3130/Mum/2006) Global Cricket Corporation Pte Ltd., C/o S. R. Batliboi & Co. 18th Floor, Express Towers, Nariman Point, Mumbai-400021 [PAN: AABCG7951L] …………………

M/S. Global Cricket Corporation Pte. Ltd., Mumbai vs. ADIT (Int. Taxation) - 3(1), Mumbai

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

ITA 3135/MUM/2006[2002-2003]Status: DisposedITAT Mumbai14 Dec 2022AY 2002-2003
Section 143(1)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ADIT (IT) 3(1), Scindia House, R. No. 132, 1st Floor, N.M. Road, Mumbai - 400038 ……………… Appellant Global Cricket Corporation Pte Ltd., Vs C/o S. R. Batliboi & Co. 18th Floor, Express Towers, Nariman Point, Mumbai-400021 [PAN: AABCG7951L] ……………. Respondent CO No. 324/MUM/2006 (Assessment Year: 2002-2003) Arising out of ITA No. 3130/Mum/2006) Global Cricket Corporation Pte Ltd., C/o S. R. Batliboi & Co. 18th Floor, Express Towers, Nariman Point, Mumbai-400021 [PAN: AABCG7951L] …………………

ADIT (It)-3(1), Mumbai vs. M/S. Global Cricket Corporation Pte. Ltd., Mumbai

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

ITA 3130/MUM/2006[2002-2003]Status: DisposedITAT Mumbai14 Dec 2022AY 2002-2003
Section 143(1)Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ADIT (IT) 3(1), Scindia House, R. No. 132, 1st Floor, N.M. Road, Mumbai - 400038 ……………… Appellant Global Cricket Corporation Pte Ltd., Vs C/o S. R. Batliboi & Co. 18th Floor, Express Towers, Nariman Point, Mumbai-400021 [PAN: AABCG7951L] ……………. Respondent CO No. 324/MUM/2006 (Assessment Year: 2002-2003) Arising out of ITA No. 3130/Mum/2006) Global Cricket Corporation Pte Ltd., C/o S. R. Batliboi & Co. 18th Floor, Express Towers, Nariman Point, Mumbai-400021 [PAN: AABCG7951L] …………………

Pipalart Media Services LLP, Delhi vs. ITO-2(1), Lucknow-New

In the result, the appeal of the assessee stands allowed

ITA 43/LKW/2021[2018-2019]Status: DisposedITAT Lucknow29 Dec 2021AY 2018-2019

Bench: Shri T. S. Kapoor

Section 143(1)Section 143(1)(a)Section 154Section 43B

…y dues, cannot be made u/s 43B. (i) India Carbon Ltd. vs. ACIT 200 ITR 759 (Gau) (ii) ACIT vs. Modern Motors 82 Taxmann.com 63 (I.T.A.T., Jaipur) (iii) Dynavision Ltd. vs. ACIT 121 ITD 461 (Chennai Tribunal, 3rd Member) (iv) Selvel Advertising P. Ltd. vs. CIT 75 Taxmann.com 249 (Kolkata I.T.A.T.) I.T.A. No.43/Lkw/2021 Assessment year:2018-19 3 Our specific attention was invited to the order of Hon'ble Allahabad High Court in the case of CIT vs. S. B. Foundry 185 ITR 555 (All). 3. Learned D. R., on the other hand placed reliance on the orders of the authorities below. 4. I have heard the rival parties and have…

Selvel Advertising Pvt. Ltd. v. Commissioner of Income-tax, Kolkata (75 Taxmann.com 249) — Cited in 4 Judgments | BharatTax