Shangri-La International Hotel Management Pte. Ltd. v. ACIT

148 Taxmann.com 3Reported decision2023#19190 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 144CSection 147Section 148Section 234ASection 234BSection 9(1)(vii)Section 12(4)(a)Section 12(4)(b)
Read the full judgment

Issues it is cited on

make available conditionfees for included servicesfees for technical servicestax treatynon-residenttransferpersonindiabusinessdocument

Judgments citing Shangri-La International Hotel Management Pte. Ltd. v. ACIT

M/S. Steer America Inc., United States vs. The Deputy Commissioner of Income Tax, International Taxation Circle -1(2), Bengaluru

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

ITA 833/BANG/2024[2014-15]Status: DisposedITAT Bangalore10 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri Vasanth Kumar, A.RFor Respondent: Ms. Anjala Sahu, D.R
Section 144CSection 147Section 148

…IT(IT)A Nos.832 & 833/Bang/2024 Steer America Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(IT)A Nos.832 & 833/Bang/2024 Assessment Years: 2013-14 & 2014-15 Steer America Inc., No.1525, Corporate Woods Pkwy Suite 500, Uniontown, OH44685 USA foreign, United States 999999 Indian Address: DCIT (International Taxation) Steer Engineering Private Limited Circle-1(2) Vs. No.290, 4th Main, 4th Phase, Bangalore Peenya Industrial area Bangalore 560 058. Karnataka PAN NO : ABGCS3283H APPELLANT…

M/S. Steer America Inc., United States vs. The Deputy Commissioner of Income Tax, International Taxation Circle -1(2), Bengaluru

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

ITA 832/BANG/2024[2013-14]Status: DisposedITAT Bangalore10 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri Vasanth Kumar, A.RFor Respondent: Ms. Anjala Sahu, D.R
Section 144CSection 147Section 148

…IT(IT)A Nos.832 & 833/Bang/2024 Steer America Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(IT)A Nos.832 & 833/Bang/2024 Assessment Years: 2013-14 & 2014-15 Steer America Inc., No.1525, Corporate Woods Pkwy Suite 500, Uniontown, OH44685 USA foreign, United States 999999 Indian Address: DCIT (International Taxation) Steer Engineering Private Limited Circle-1(2) Vs. No.290, 4th Main, 4th Phase, Bangalore Peenya Industrial area Bangalore 560 058. Karnataka PAN NO : ABGCS3283H APPELLANT…

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…