Spencer Stuart International BV v. ACIT

94 Taxmann.com 380Income Tax Appellate Tribunal2018#10806 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2023.

Judgments citing Spencer Stuart International BV v. ACIT

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…

Country Inn & Suites by Radisson, Incorporated, Foreign Company vs. ACIT, Circle-1(2)(1) Int. Tax., New Delhi

The appeals are allowed, as indicated above

ITA 9689/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Apr 2022AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 9(1)(vi)

…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: 2015-16 Starwood Hotels & Resorts Vs. ACIT (Intl. Taxation), Worldwide Inc., Noida, Circle-3(1)(2), C/o-M/s Nangia & Co., New Delhi A-109, Sector-136, Noida PAN :AAOCS2525F (Appellant) (Respondent) And Assessment Year: 2015-16 Sheraton Overseas Vs. DCIT (International Taxation), Management Corporation, Circle-3(1)(2), Noida, New Delhi C/o-M/s Nangia & Co., A-109, Sector-136, Noida PAN :AALCS8306H (Appellant) (Respondent) And Assessment Year: 2015-16…

Radisson Hotels International Incorporated, Gurgaon vs. ACIT(International Taxation), Circle-3(1)(1), New Delhi

The appeals are allowed, as indicated above

ITA 9265/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Apr 2022AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 9(1)(vi)

…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: 2015-16 Starwood Hotels & Resorts Vs. ACIT (Intl. Taxation), Worldwide Inc., Noida, Circle-3(1)(2), C/o-M/s Nangia & Co., New Delhi A-109, Sector-136, Noida PAN :AAOCS2525F (Appellant) (Respondent) And Assessment Year: 2015-16 Sheraton Overseas Vs. DCIT (International Taxation), Management Corporation, Circle-3(1)(2), Noida, New Delhi C/o-M/s Nangia & Co., A-109, Sector-136, Noida PAN :AALCS8306H (Appellant) (Respondent) And Assessment Year: 2015-16…

W International Inc., New Delhi vs. DCIT, International Taxation, Circle- 3(1)(1), New Delhi

The appeals are allowed, as indicated above

ITA 2015/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Apr 2022AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 9(1)(vi)

…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: 2015-16 Starwood Hotels & Resorts Vs. ACIT (Intl. Taxation), Worldwide Inc., Noida, Circle-3(1)(2), C/o-M/s Nangia & Co., New Delhi A-109, Sector-136, Noida PAN :AAOCS2525F (Appellant) (Respondent) And Assessment Year: 2015-16 Sheraton Overseas Vs. DCIT (International Taxation), Management Corporation, Circle-3(1)(2), Noida, New Delhi C/o-M/s Nangia & Co., A-109, Sector-136, Noida PAN :AALCS8306H (Appellant) (Respondent) And Assessment Year: 2015-16…

Westin Hotel Management Lp, New Delhi vs. DCIT (International Taxation), Circle-3(1)(1), New Delhi

The appeals are allowed, as indicated above

ITA 2013/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Apr 2022AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 9(1)(vi)

…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: 2015-16 Starwood Hotels & Resorts Vs. ACIT (Intl. Taxation), Worldwide Inc., Noida, Circle-3(1)(2), C/o-M/s Nangia & Co., New Delhi A-109, Sector-136, Noida PAN :AAOCS2525F (Appellant) (Respondent) And Assessment Year: 2015-16 Sheraton Overseas Vs. DCIT (International Taxation), Management Corporation, Circle-3(1)(2), Noida, New Delhi C/o-M/s Nangia & Co., A-109, Sector-136, Noida PAN :AALCS8306H (Appellant) (Respondent) And Assessment Year: 2015-16…

Sheraton Overseas Management Corporation, Noida vs. DCIT, International Taxation, Circle-3(1)(2), New Delhi

The appeals are allowed, as indicated above

ITA 2012/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Apr 2022AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 9(1)(vi)

…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: 2015-16 Starwood Hotels & Resorts Vs. ACIT (Intl. Taxation), Worldwide Inc., Noida, Circle-3(1)(2), C/o-M/s Nangia & Co., New Delhi A-109, Sector-136, Noida PAN :AAOCS2525F (Appellant) (Respondent) And Assessment Year: 2015-16 Sheraton Overseas Vs. DCIT (International Taxation), Management Corporation, Circle-3(1)(2), Noida, New Delhi C/o-M/s Nangia & Co., A-109, Sector-136, Noida PAN :AALCS8306H (Appellant) (Respondent) And Assessment Year: 2015-16…

Starwood Hotels & Resorts Worldwide Inc., Noida vs. ACIT (International Taxation), Circle-3(1)(2), New Delhi

The appeals are allowed, as indicated above

ITA 2011/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Apr 2022AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 9(1)(vi)

…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: 2015-16 Starwood Hotels & Resorts Vs. ACIT (Intl. Taxation), Worldwide Inc., Noida, Circle-3(1)(2), C/o-M/s Nangia & Co., New Delhi A-109, Sector-136, Noida PAN :AAOCS2525F (Appellant) (Respondent) And Assessment Year: 2015-16 Sheraton Overseas Vs. DCIT (International Taxation), Management Corporation, Circle-3(1)(2), Noida, New Delhi C/o-M/s Nangia & Co., A-109, Sector-136, Noida PAN :AALCS8306H (Appellant) (Respondent) And Assessment Year: 2015-16…

H.J. Heinz Company, Usa, Mumbai vs. ACIT, New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 1991/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Aug 2019AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kambleh. J. Heinz Company, Usa Vs Adit 7Th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi Aacch2144P (Respondent) (Appellant) H. J. Heinz Company, Usa Vs Acit 7Th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room No. 410, 4Th Floor, E- Aacch2144P Z Block, Pratyaksh Kar (Appellant) Bhawan New Delhi (Respondent)

Section 143(3)Section 144C(13)Section 234BSection 271Section 271(1)(c)Section 9(1)(vi)Section 9(1)(vii)

…DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER H. J. Heinz Company, USA Vs ADIT 7th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi AACCH2144P (RESPONDENT) (APPELLANT) H. J. Heinz Company, USA Vs ACIT 7th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room NO. 410, 4th Floor, E- AACCH2144P Z Block, Pratyaksh Kar (APPELLANT) Bhawan New Delhi (RESPONDENT) Appellant by Sh. Salil Kapoor, Adv, Ms. Soumya Singh, Adv, Ms. Ananya Kapoor, Adv…

H.J. Heinz Company, Usa, Mumbai vs. ADIT, New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 6252/DEL/2012[2009-10]Status: DisposedITAT Delhi23 Aug 2019AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kambleh. J. Heinz Company, Usa Vs Adit 7Th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi Aacch2144P (Respondent) (Appellant) H. J. Heinz Company, Usa Vs Acit 7Th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room No. 410, 4Th Floor, E- Aacch2144P Z Block, Pratyaksh Kar (Appellant) Bhawan New Delhi (Respondent)

Section 143(3)Section 144C(13)Section 234BSection 271Section 271(1)(c)Section 9(1)(vi)Section 9(1)(vii)

…DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER H. J. Heinz Company, USA Vs ADIT 7th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi AACCH2144P (RESPONDENT) (APPELLANT) H. J. Heinz Company, USA Vs ACIT 7th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room NO. 410, 4th Floor, E- AACCH2144P Z Block, Pratyaksh Kar (APPELLANT) Bhawan New Delhi (RESPONDENT) Appellant by Sh. Salil Kapoor, Adv, Ms. Soumya Singh, Adv, Ms. Ananya Kapoor, Adv…

Spencer Stuart International BV v. ACIT (94 Taxmann.com 380) — Cited in 10 Judgments | BharatTax