Skycell Communications Ltd. and Anr. v. DCIT

140 ITD 625Income Tax Appellate Tribunal2013#19175 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing Skycell Communications Ltd. and Anr. v. DCIT

ACIT CIRCLE-25(1), NEW DELHI vs. RED ICE PRODUCTION PVT LTD, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 8061/DEL/2019[2013-14]Status: DisposedITAT Delhi08 May 2023AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2013-14

For Appellant: Shri Sanjay Gupta, CAFor Respondent: Shri Sanjay Kumar, Sr. DR

Section 143(3)Section 195Section 40Section 9Section 9(1)(vii)

…t chargeable to tax in India. The assessee, therefore, was not required to deduct tax at source from payments made to the overseas service providers. 4 10 The appellant also relied on a similar view taken in the case of Yash Raj Films P. Ltd v ITO (IT) (2013) 140 ITD 625 / 23 ITR 125 (Mum.)(Trlb.) Assessee Company was engaged in business of production of films, shooting of which was often done outside India. For shooting films outside India, its production unit used to go abroad and services required in connection with work of shooting abroad were availed from various overseas providers. The assessee made payment…

HERO MOTOCORP LIMITED,NEW DELHI vs. JCIT, NEW DELHI

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR

Section 143Section 143(3)Section 144CSection 92C

…all within the meaning of ―technical service‖ under section 194J of the Act, as has been held in the following decisions: a) SRF Finance Ltd. v. CBDT: 211 ITR 861 (Del) b) Skycell Communications Ltd. and Anr. v. DCIT: 251 ITR 53 (Mad) c) Yashraj Films v. ITO: 140 ITD 625 (Mum) d) CIT v. Bharti Cellular Ltd.: 319 ITR 139 (Del. HC) e) Dr. Hutarew & Partner (India) P. Ltd. v. ITO: 25 SOT 347 (Del. Trib.) f) Credit Lyonnais v. ADIT: 144 ITD 644 (Mum. Trib.) g) ACIT v. Evolv Clothing Co. (P) Ltd.: 142 ITD 618 (Mad. Trib.) Hero MotoCorp Limited Vs. JCIT & DCIT Vs. Hero MotoCorp Ltd. ITA Nos. 1545/Del/2015 and 2424/Del/…

PAHILAJRAI JAIKISHAN,MUMBAI vs. DCIT 19(3), MUMBAI

In the result, the appeal is allowed

ITA 994/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

Section 14Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40

…ablishment in India, amount in question did not accrue or arise in India and, thus, there was no need for deducting tax at source u/s. 195 of the Act . The CIT(A) referred to decision of the Mumbai Tribunal in the case of Yash Raj Films Private Limited (2013) 140 ITD 625. Thus, addition of Rs.34,18,126/- made by the AO u/s 40(a)(i) of the Act was deleted by the CIT(A) vide orders dated 30.12.2013. 16. Aggrieved by the decision of the orders dated 30.12.2013 passed by the CIT(A), the Revenue filed the appeal with the Tribunal. 17.The ld. DR relied upon the order of the AO. 18. On the other hand, The Ld. Counsel…

ASST CIT 19(3), MUMBAI vs. PAHILAJRAI JAIKISHIN, MUMBAI

In the result, the appeal is allowed

ITA 1562/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

Section 14Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40