Sonic Biochem Extractions (P.) Ltd. v. ITO (

25 Taxmann.com 25Income Tax Appellate Tribunal2012#1819 most cited

What is Sonic Biochem Extractions (P.) Ltd. v. ITO ( authority for?

Prior to the jurisdictional High Court's decision in CIT v. Samsung Electronics Co. Ltd. on October 15, 2011, the purchase of off-the-shelf software was not subject to TDS, and therefore, no disallowance under Section 40(a)(i) or 40(a)(ia) could be made.

63

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2024.

Also referred to as

Sonic Biochem Extractions · ITO · Channel Guide India Ltd. · ACIT · 25 Taxmann.com 25 · 59 SOT 4 · off-the-shelf software · TDS · Section 40(a)(i) · Section 40(a)(ia) · Samsung Electronics · CIT v. Samsung Electronics Co. Ltd. · October 15 · 2011

Also reported as

59 SOT 4

Sections most often in play

Section 143(3)Section 144C(13)Section 150(1)Section 195Section 234ASection 234BSection 234FSection 270A

Issues it is cited on

retrospective amendmentsection 9(1)(vi)royalty incomesection 9(1)(vii)section 40(a)(i)permanent establishmentsection 195section 9(1)fees for technical servicestax treatysection 40(a)non-resident

Judgments citing Sonic Biochem Extractions (P.) Ltd. v. ITO (

ACIT, Cir-3(TDS), Kolkata vs. Sdv Internation Logistics Ltd., Kolkata

In the result, both the appeals of the revenue are dismissed while the appeal of the assessee is allowed

ITA 712/KOL/2016[2012-2013]Status: DisposedITAT Kolkata12 Sept 2018AY 2012-2013

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm]

Section 133ASection 194CSection 194JSection 201(1)Section 271CSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (A), KOLKATA [Before Shri P.M. Jagtap, AM & Shri S.S. Viswanethra Ravi, JM] I.T.A. Nos. 708 & 712/Kol/2016 Assessment Year: 2012-13 ACIT Circle 3 (TDS) Kolkata.........................................................................................Appellant 10B, Middleton Row, 7th Floor, Kolkata – 700 071. SDV International Logistics Ltd....................………………………………………….....Respondent 7, KYD Street, Kolkata – 700 016. [TAN: CALAO 1045 C] I.T.A. No. 510/Kol/2016 Assessment Year: 2012-13 SDV International Logistics Ltd....................………………………………………….....…

ACIT, Cir-3(TDS), Kolkata vs. Sdv Internation Logistics Ltd., Kolkata

In the result, both the appeals of the revenue are dismissed while the appeal of the assessee is allowed

ITA 708/KOL/2016[2012-2013]Status: DisposedITAT Kolkata12 Sept 2018AY 2012-2013

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm]

Section 133ASection 194CSection 194JSection 201(1)Section 271CSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (A), KOLKATA [Before Shri P.M. Jagtap, AM & Shri S.S. Viswanethra Ravi, JM] I.T.A. Nos. 708 & 712/Kol/2016 Assessment Year: 2012-13 ACIT Circle 3 (TDS) Kolkata.........................................................................................Appellant 10B, Middleton Row, 7th Floor, Kolkata – 700 071. SDV International Logistics Ltd....................………………………………………….....Respondent 7, KYD Street, Kolkata – 700 016. [TAN: CALAO 1045 C] I.T.A. No. 510/Kol/2016 Assessment Year: 2012-13 SDV International Logistics Ltd....................………………………………………….....…

Sdv International Logistics Ltd., Kolkata vs. ACIT, Cir-59 (TDS), Kolkata

In the result, both the appeals of the revenue are dismissed while the appeal of the assessee is allowed

ITA 510/KOL/2016[2012-2013]Status: DisposedITAT Kolkata12 Sept 2018AY 2012-2013

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm]

Section 133ASection 194CSection 194JSection 201(1)Section 271CSection 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (A), KOLKATA [Before Shri P.M. Jagtap, AM & Shri S.S. Viswanethra Ravi, JM] I.T.A. Nos. 708 & 712/Kol/2016 Assessment Year: 2012-13 ACIT Circle 3 (TDS) Kolkata.........................................................................................Appellant 10B, Middleton Row, 7th Floor, Kolkata – 700 071. SDV International Logistics Ltd....................………………………………………….....Respondent 7, KYD Street, Kolkata – 700 016. [TAN: CALAO 1045 C] I.T.A. No. 510/Kol/2016 Assessment Year: 2012-13 SDV International Logistics Ltd....................………………………………………….....…

DCIT 14(1)(2), Mumbai vs. Chemical Process Piping P.Ltd, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1503/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Jul 2018AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Dcit 14(1)(2) Vs. M/S. Chemical Process Room No.470, 4Th Floor Piping Pvt. Ltd., Aayakar Bhavan Cpe Plots, Bsd Marg Maharshikarve Road Off. Sion Trombay Road Mumbai – 400 020 Govandi, Mumbai – 400 088 Pan/Gir No. Aaccc6212D Appellant) .. Respondent)

Section 143(3)Section 195Section 40Section 9Section 9(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM DCIT 14(1)(2) Vs. M/s. Chemical Process Room No.470, 4th Floor Piping Pvt. Ltd., Aayakar Bhavan CPE Plots, BSD Marg Maharshikarve Road Off. Sion Trombay Road Mumbai – 400 020 Govandi, Mumbai – 400 088 PAN/GIR No. AACCC6212D Appellant) .. Respondent) Revenue by Shri Ashish K V Assessee by Shri V. Chandrasekhar & Shri Ashok Sutar Date of Hearing 14/06/2018 Date of Pronouncement 24/07/2018 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the Revenue against the order of CIT(A)- 56, Mumbai…

ACIT 16(1), Mumbai vs. Videocon D2H Ltd, Mumbai

In the result, appeal filed by Revenue is dismissed

ITA 6795/MUM/2016[2010-11]Status: DisposedITAT Mumbai30 May 2018AY 2010-11

Bench: Shri B.R. Baskaran & Shri Pawan Singhacit- 16(1), M/S Videocon D2H Ltd. Room No. 439, Aayakar (Formerly Known As Bharat Bhavan, M.K. Road, Vs. Business Channels Ltd.), Mumbai-400020. 171/C-Wing, Mittal Court, Nariman Point, Mumbai-400021. Pan: Aaccb1409R Appellant Respondent Appellant By : Ms S. Padmaja (Dr) Respondent By : Sh. Bhupendra Karkhanis (Ar) Date Of Hearing : 14.05.2018 Date Of Pronouncement : 30.05.2018 Order Under Section 254(1) Of Income –Tax Act Per Pawan Singh;

For Appellant: Ms S. Padmaja (DR)For Respondent: Sh. Bhupendra Karkhanis (AR)
Section 194CSection 194HSection 194JSection 253Section 254(1)Section 40Section 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ACIT- 16(1), M/s Videocon D2H Ltd. Room No. 439, Aayakar (Formerly known as Bharat Bhavan, M.K. Road, Vs. Business Channels Ltd.), Mumbai-400020. 171/C-Wing, Mittal Court, Nariman Point, Mumbai-400021. PAN: AACCB1409R Appellant Respondent Appellant by : Ms S. Padmaja (DR) Respondent by : Sh. Bhupendra Karkhanis (AR) Date of Hearing : 14.05.2018 Date of Pronouncement : 30.05.2018 Order Under Section 254(1) of Income –tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal…

Proctoer & Gamble Dstribution Company Ltd, Mumbai vs. DCIT Cir 8(2)

ITA 3532/MUM/2014[1997-98]Status: DisposedITAT Mumbai01 Mar 2018AY 1997-98
For Appellant: Shri Rayat Mittal - DRFor Respondent: Shri Haresh G. Buch
Section 143(3)Section 195Section 254(1)Section 40

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “सी” ” ” ” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “C” Bench Mumbai सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं एवं रिवश सूद रिवश सूद, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं रिवश सूद रिवश सूद "याियक "याियक सद"य सद"य Before S/Sh. Rajendra, Accountant Member & Ramlal Negi, Judicial Member आयकर अपील अपील संसंसंसं./I.T.A. No. 3532/Mum/2014, िनधा"रण िनधा"रण वष" वष" /Assessment Year:1997-98 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Procter & Gam…

Xlhealth Corporation India Private Limited, Bangalore vs. Asst. Commissioner of Income Tax, Bangalore

ITA 2311/BANG/2016[2012-13]Status: DisposedITAT Bangalore09 Feb 2018AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Rao

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Biswarajan Sarmal, CIT (DR)
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER IT(TP)A No. 2311/Bang/2016 Assessment Year: 2012-13 M/s. XLHealth Corporation India Pvt. Ltd., No. 54, Abacus Centre, 1st Main, Sarakki Industrial Area, III Phase, J P Nagar, Bangalore – 560 078. PAN: AAACX 0544K ……Appellant Vs. The Assistant Commissioner of Income -tax, Circle 7 (1)(2), Bangalore. .. ......Respondent Appellant by : Shri Nageshwar Rao, Advocate Respondent by : Shri Biswarajan Sarmal, CIT (DR) Date of hearing : 14.11.2017 Date of Pronouncement…

Asst CIT 16(2), Mumbai vs. Bsr and Comapany, Mumbai

In the result, the Revenue’s appeal in ITA No

ITA 4842/MUM/2016[2012-13]Status: DisposedITAT Mumbai04 Jan 2018AY 2012-13
For Appellant: Shri M. V. RajguruFor Respondent: Shri Arijit Chakravarti &
Section 195Section 40Section 40a

…आयकर अपील"य अ"धकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM आयकर अपील सं./I.T.A. No.4842/Mum/2016 ("नधा"रण वष" / Assessment Year: 2012-13) & आयकर अपील सं./I.T.A. Nos.4843, 4844 & 4556/Mum/2016 ("नधा"रण वष" / Assessment Year: 2011-12) Asst. CIT-16(2), M/s. BSR and Company बनाम/ Room No.440, 4th Floor, Lodha Excelus, 1st Floor, Aayakar BHavan, M. K. Road, Appollo Mills Compound, N. M. Vs. Mumbai-400 020 Joshi Marg, Mumbai-11 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAIFB 0630 K (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपील…

Swanston Multiplex Cinemas P.Ltd, Mumbai vs. Asst CIT Cir 11(1), Mumbai

The appeal of the assessee is partly allowed

ITA 1135/MUM/2015[2005-06]Status: DisposedITAT Mumbai03 Oct 2017AY 2005-06

Bench: Shri Joginder Singh & Shri G. Manjunathaassessment Year: 2005-06 Swanston Multiplex Cinemas Acit, Private Limited, Circle-11(1), बनाम/ 9Th Floor, Viraj Towers, W.E. R. No.467, Vs. Highway Next To Andheri Aayakar Bhavan, Flyover Andheri (East), M. K. Road, Mumai-400093 Mumbai-400020 ("नधा"रती/Assessee) (राज"व /Revenue) Pan No.:-Aafcs6295K

Section 139Section 142Section 143Section 143(1)Section 143(2)Section 147Section 148Section 40

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘ ई’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “E”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी जी. मंजूनाथ, लेखा सद"य, के सम" Before Shri JOGINDER SINGH, Judicial Member, and Shri G. MANJUNATHA, Accountant Member Assessment Year: 2005-06 Swanston Multiplex Cinemas ACIT, Private Limited, Circle-11(1), बनाम/ 9th Floor, Viraj Towers, W.E. R. No.467, Vs. Highway Next to Andheri Aayakar Bhavan, Flyover Andheri (East), M. K. Road, Mumai-400093 Mumbai-400020 ("नधा"रती/Assessee) (राज"व /Revenue) PAN No.:-AAFCS6295K "नधा"रती क" ओर से / Assessee by Shri R. Deshpande Sh…

Allegris Services India Pvt Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeal of the assessee is partly allowed and appeal of the revenue is dismissed

ITA 1370/BANG/2014[2009-10]Status: DisposedITAT Bangalore15 Sept 2017AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Chavali Narayan, CAFor Respondent: Shri B.R. Ramesh, JCIT (D.R)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH ‘ A ’ BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER I.T.(T.P) A. No.1370/Bang/2014 (Assessment Year : 2009-10) M/s. Allegis Services India Pvt. Ltd., Commerce @ Mantri, Level-3, No.12/1 & 12/2, NS Palya, Bannerghatta Raod, Bangalore-560 076. …. Appellant. Vs. Dy. Commissioner of Income Tax, Circle 11(1), Bangalore. ….. Respondent. I.T.(T.P) A. No.1438/Bang/2014 (Assessment Year : 2009-10) (By Revenue) Assessee By : Shri Chavali Narayan, CA Revenue By : Shri B.R. Ramesh, JCIT (D.R) Date of Hearing : 09.08.2017. D…

DCIT, Bangalore vs. M/S W.S. Atkins (India) Pvt. Ltd., Bangalore

In the result, the appeal of the revenue is dismissed and C

ITA 1083/BANG/2016[2011-12]Status: DisposedITAT Bangalore03 Mar 2017AY 2011-12

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Respondent: Shri M.K. Biju, JCIT (DR) (ITAT)-3, Bengaluru
Section 10A

…Revenue in the ground of appeal is no longer res integra and has been considered and decided by the Income-tax Appellate Tribunal Delhi Bench in the case of SMS Demag (P.) Ltd. v. Dy. CIT [2010] 38 SOT 496 and Sonic Biochem Extractions (P.) Ltd. v. ITO [2013] 59 SOT 4/35 taxmann.com 463 (Mum). In Sonic Biochem Extractions (P.) Ltd. (supra), identical issue was considered and decided by the Mumbai Tribunal. Following were the relevant observations (headnote): "The assessee purchased software, capitalised the payment to the computers account as the software came along with the hardware of computers and claimed depr…

DCIT 4(1)(1), Mumbai vs. Interactive Brokers (India) P.Ltd, Mumbai

The appeal of the assessee stands allowed

ITA 1192/MUM/2015[2009-10]Status: DisposedITAT Mumbai06 Jan 2017AY 2009-10
For Appellant: Shri Neeraj SethFor Respondent: Shri K. Mohandas – DR
Section 143(3)Section 254(1)

…r the head MTM losses. 4.During the course of hearing before us, the Departmental Representative (DR) supported the order of the AO.The Authorised Representative (AR) relied upon the cases of Centrum Broking Ltd.(70 SOT 389) & Kotak Mahindra Investment Ltd. (59 SOT 4). 5.We find that the issue stands decided in favour of the assessee by the Tribunal in the matters relied upon by the AR.It is found that in the of the Kotak Mahindra Investment Ltd. (supra),the Tribunal has held that M T M losses have be allowed.We do not find any infirmity in the order of the FAA.So,respectfully, following the orders of the Tribu…

D.S.P. Merill Lynch Capital Ltd, Mumbai vs. Asst CIT (OSD) Cir 3(1), Mumbai

In the result, Revenue’s appeal for A

ITA 2361/MUM/2013[2008-09]Status: DisposedITAT Mumbai21 Dec 2016AY 2008-09

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Purshottam Kumar

…d as contingent in nature. For such proposition, he relied upon the decision of the Tribunal, Mumbai Bench, in Edelweiss Capital Ltd. (supra). He also relied upon the decision of the Tribunal, Mumbai Bench, in DCIT v/s Kotak Mahendra Investments Ltd., [2013] 59 SOT 4. As far as loss on account of valuation in closing stock in trade, the learned Authorised Representative submitted, in no case, it can be considered as contingent liability as it is the actual stock–in– trade of the assessee and as per the accounting principle it has to be valued at year end at cost or market rate whichever is lower. He submitted, t…

Asst.C.I.T., Bangalore vs. M/S Aurigene Discovery Technologies Ltd., Bangalore

In the result, the Revenue’s appeal is dismissed

ITA 1479/BANG/2015[2012-13]Status: DisposedITAT Bangalore23 Nov 2016AY 2012-13

Bench: Shri Vijay Pal Rao

For Appellant: Shri. L. Bharath, CAFor Respondent: Shri. Sanjay Kumar Verma, CIT - DR
Section 194JSection 195Section 40Section 9Section 9(1)(vi)

…ITA.1479/ Bang/2013 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'A', BANGALORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER I.T.A No.1479/Bang/2015 (Assessment Year : 2012-13) Asst. Commissioner of Income Tax, Circle -1(1)(1), Bengaluru .. Appellant v. M/s. Aurigene Discovery Technologies Ltd, No.39-40, KIDB Industrial Area, Electronic City Phase –II, Hosur Road, Bengaluru .. Respondent PAN : AADCA2387A Assessee by : Shri. L. Bharath, CA Revenue by : Shri. Sanjay Kumar Verma, CIT - DR Heard on : 29.09.2016 Pronounced on : 23.11.2016 O R D E R P…

Asst CIT 11(2), Mumbai vs. Bsr & Co., Mumbai

In the result, the Revenue’s appeal for A

ITA 2843/MUM/2014[2008-09]Status: DisposedITAT Mumbai08 Jul 2016AY 2008-09

Bench: Shri Jason P. Boaz & Shri Saktijit Deya C I T - 11(2) M/S. Bsr & Company Room No. 479, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Vs. Apollo Mills Compound Mumbai 400020 N.M. Joshi Marg, Mahalakshmi Mumbai 400011 Pan - Aaafk9852F Appellant Respondent

For Appellant: Shri Samir TekriwalFor Respondent: Shri Harsh Kapadia
Section 143(1)Section 143(3)Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL "L" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Saktijit Dey, Judicial Member A C I T - 11(2) M/s. BSR & Company Room No. 479, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Vs. Apollo Mills Compound Mumbai 400020 N.M. Joshi Marg, Mahalakshmi Mumbai 400011 PAN - AAAFK9852F Appellant Respondent Appellant by: Shri Samir Tekriwal Respondent by: Shri Harsh Kapadia Date of Hearing: 30.06.2016 Date of Pronouncement: 08.07.2016 O R D E R Per Jason P. Boaz, A.M. This appeal by Revenue is directed against the order of the CIT(A)-3, Mumbai dat…

Infor Global Solutions Barneveld) Bv ( Now Known As Infor (Barneveld) Bv), Hyderabad vs. DDIT (It) Cir 3(1), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 777/MUM/2013[2008-09]Status: DisposedITAT Mumbai13 Jun 2016AY 2008-09

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…

Infor Global Solutions Barneveld) Bv, Hyderabad vs. DDIT (It) Cir 3(1), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 776/MUM/2013[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…

ITO (It) TDS 3, Mumbai vs. Ssa Global Technologies (I) P.Ltd ( Formerly Knwona As Infor Global Solutions (I) P.Ltd), Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 3049/MUM/2011[2007-08]Status: DisposedITAT Mumbai13 Jun 2016AY 2007-08

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…

ADIT (It) 3(2), Mumbai vs. Baan Global B.V. Now Known As Information Global Solution ( Barneveld) Bv, Mumbai

The appeals of the revenue stands dismissed and that of the assessee stands allowed

ITA 7048/MUM/2010[2006-07]Status: DisposedITAT Mumbai13 Jun 2016AY 2006-07

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)

…आयकर अपीलीय अिधकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI "ी जी.एस. प"ू, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI G S PANNU, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No. : 7048/Mum/2010 (Assessment year: 2006-07) ADIT(IT)-3(2), Vs M/s Baan Global B V now known as Scindia House, Information Global Solution R. No.132, 1st Floor, (Barneveld) BV, N M Road, A 301/302, Citi Point, Andheri Mumbai -400 038 Kurla Road, J B Nagar, Andheri East, Mumbai 400 059 "थयी लेखा सं. PAN: AACCB 7688 Q अपीलाथ" (Appellant) ""यथ" (Respondent) Appella…

Asst CIT 11(2), Mumbai vs. Bsr & Co, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1917/MUM/2013[2009-10]Status: DisposedITAT Mumbai06 May 2016AY 2009-10

Bench: Shri G.S.Pannu & Shri Pawan Singhthe Asstt. Commissioner Of Income Tax 11(2), Room No.479, 4Th Floor, Aaykar Bhavan, Mk Road, Mumbai 400 002 ... Appellant

For Appellant: Shri Vaibhav JainFor Respondent: S/Shri Harsh Kapadia/
Section 143(3)Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER The Asstt. Commissioner of Income Tax 11(2), Room No.479, 4th Floor, Aaykar Bhavan, MK Road, Mumbai 400 002 ... Appellant Vs. M/s. BSR & Co. Loadha Excelus, 1st Floor, Apollo Mills Compound, N.M.Joshi Marg, Mahalakshmi, Mumbai 400 011 PAN: AAAFK 9852F .... Respondent Appellant by : Shri Vaibhav Jain Respondent by : S/Shri Harsh Kapadia/ Paras Savla/Viraj Mehta Date of hearing : 27/04/2016 Date of pronouncement : ....../05/2016 ORDER PER G.S. PANNU,AM: The capti…