Sical Logistics Ltd. v. ADIT

78 Taxmann.com 158Reported decision2017#16114 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 9(1)(vi)Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144C(1)Section 144C(13)Section 195

Judgments citing Sical Logistics Ltd. v. ADIT

Criteo Singapore Pte. Ltd., Singapore vs. ACIT Ciricle 1(2)(1) International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2122/DEL/2023[2020-21]Status: DisposedITAT Delhi18 Dec 2024AY 2020-21

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Shri Vijay B. Vasanta, CIT- DR
Section 139(1)Section 143(3)Section 244ASection 270ASection 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2122/DEL/2023[A.Y. 2020-21]) CRITEO Singapore Pte. Ltd Vs. The A.C.I.T 138, Market Street, #34-01/02 Circle – 1(2)(1) Singapore New Delhi PAN – AAFCC 9817 M (Applicant) (Respondent) Assessee By : Shri S.K. Aggarwal, CA Shri Sarthak Bhandula, CA Department By : Shri Vijay B. Vasanta, CIT- DR Date of Hearing : 18.09.2024 Date of Pronouncement : 18.12.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred agai…

Deputy Commissioner of Income-Tax, Corporate Circle 1(1), Chennai vs. Doosan Power Systems India Private Limited, Chennai

In the result, appeal filed by the revenue is dismissed

ITA 1149/CHNY/2023[2015-16]Status: DisposedITAT Chennai23 Oct 2024AY 2015-16

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं./Ita No.: 1149/Chny/2023 िनधा"रणवष" / Assessment Year: 2015-16 Deputy Commissioner Of Doosan Power Systems India Income Tax, V. Private Limited, Corporate Circle -1(1), 18/2A, Sennerkuppam, Bye Chennai. Pass Road, Poonamallee, Chennai – 600 056. [Pan:Aabcb-5946-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. Clement Ramesh Kumar, Cit ""यथ"क"ओरसे/Respondent By : Shri. Sandeep Bagmar, Ca सुनवाई क" तारीख/Date Of Hearing : 20.08.2024 घोषणा क" तारीख/Date Of Pronouncement : 23.10.2024 आदेश /O R D E R

For Appellant: Shri. Clement Ramesh Kumar, CITFor Respondent: Shri. Sandeep Bagmar, CA
Section 144BSection 147Section 195Section 40Section 9(1)(vi)

…आयकर अपीलीय अिधकरण, ‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी एस. आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.: 1149/Chny/2023 िनधा"रणवष" / Assessment Year: 2015-16 Deputy Commissioner of Doosan Power Systems India Income Tax, v. Private Limited, Corporate Circle -1(1), 18/2A, Sennerkuppam, Bye Chennai. Pass Road, Poonamallee, Chennai – 600 056. [PAN:AABCB-5946-J] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : Shri. Clement Ra…

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

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

ITA 1073/CHNY/2018[2013-14]Status: DisposedITAT Chennai04 May 2022AY 2013-14

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT
Section 195Section 201(1)Section 9(1)(vi)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं डॉ एम एल मीना, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND Dr. M.L. MEENA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1070, 1071, 1072 & 1073/CHNY/2018 िनधा"रण वष" /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/s. ESPN Digital Media (India) The DCIT, Pvt. Ltd., v. International Taxation 1(1), Unit No.A2, A Wing, 3rd Floor, Chennai. Divyasree Chambers, ‘O’Shaughnessy Road, Langford Town, Bengaluru – 560 025. PAN: AABCC 2534R (अपीलाथ"/Appellant) (""यथ"/Respondent)…

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

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

ITA 1072/CHNY/2018[2012-13]Status: DisposedITAT Chennai04 May 2022AY 2012-13

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT
Section 195Section 201(1)Section 9(1)(vi)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं डॉ एम एल मीना, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND Dr. M.L. MEENA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1070, 1071, 1072 & 1073/CHNY/2018 िनधा"रण वष" /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/s. ESPN Digital Media (India) The DCIT, Pvt. Ltd., v. International Taxation 1(1), Unit No.A2, A Wing, 3rd Floor, Chennai. Divyasree Chambers, ‘O’Shaughnessy Road, Langford Town, Bengaluru – 560 025. PAN: AABCC 2534R (अपीलाथ"/Appellant) (""यथ"/Respondent)…

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

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

ITA 1071/CHNY/2018[2011-12]Status: DisposedITAT Chennai04 May 2022AY 2011-12

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT
Section 195Section 201(1)Section 9(1)(vi)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं डॉ एम एल मीना, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND Dr. M.L. MEENA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1070, 1071, 1072 & 1073/CHNY/2018 िनधा"रण वष" /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/s. ESPN Digital Media (India) The DCIT, Pvt. Ltd., v. International Taxation 1(1), Unit No.A2, A Wing, 3rd Floor, Chennai. Divyasree Chambers, ‘O’Shaughnessy Road, Langford Town, Bengaluru – 560 025. PAN: AABCC 2534R (अपीलाथ"/Appellant) (""यथ"/Respondent)…

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

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

ITA 1070/CHNY/2018[2010-11]Status: DisposedITAT Chennai04 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT
Section 195Section 201(1)Section 9(1)(vi)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं डॉ एम एल मीना, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND Dr. M.L. MEENA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1070, 1071, 1072 & 1073/CHNY/2018 िनधा"रण वष" /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/s. ESPN Digital Media (India) The DCIT, Pvt. Ltd., v. International Taxation 1(1), Unit No.A2, A Wing, 3rd Floor, Chennai. Divyasree Chambers, ‘O’Shaughnessy Road, Langford Town, Bengaluru – 560 025. PAN: AABCC 2534R (अपीलाथ"/Appellant) (""यथ"/Respondent)…