Trib.). 14. Bramhacorp Hotels & Resorts Ltd. v. DDIT

103 Taxmann.com 344Income Tax Appellate Tribunal2019#7614 most cited

What is Trib.). 14. Bramhacorp Hotels & Resorts Ltd. v. DDIT authority for?

The Assessing Officer must comply with the directions of the Dispute Resolution Panel (DRP) when passing final assessment orders, and failure to do so may warrant setting aside the assessment with a direction for compliance.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2023 to 2025.

Also referred to as

Bramhacorp Hotels & Resorts Ltd. v. DDIT · section 144C(3) · DRP directions · assessment order compliance · ITAT

Also reported as

70 SOT 25

Sections most often in play

Section 143(3)Section 144C(3)Section 9(1)(vii)Section 144CSection 147Section 148Section 153(3)BSection 44DA

Issues it is cited on

make available conditionsection 44dasection 44dsection 144c(10)fees for included servicessection 144c(3)section 9(1)(vii)tax treatyfees for technical serviceseligible assesseebusiness connectionsection 9(1)

Judgments citing Trib.). 14. Bramhacorp Hotels & Resorts Ltd. v. DDIT

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6470/MUM/2024[2016-17]Status: DisposedITAT Mumbai02 Apr 2025AY 2016-17

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 6436/Mum/2024 (Assessment Year: 2014-15) I.T.A. No. 6439/Mum/2024 (Assessment Year: 2015-16) I.T.A. No. 6470/Mum/2024 (Assessment Year: 2016-17) I.T.A. No. 6440/Mum/2024 (Assessment Year: 2017-18) I.T.A. No. 6441/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 6442/Mum/2024 (Assessment Year: 2019-20) I.T.A. No. 6443/Mum/2024 (Assessment Year: 2020-21) I.T.A. No. 6444/Mum/2024 (Assessment Year: 2021-22) Deputy Commissioner of Income Sita Information Networking Tax (IT), Circle-421, Computing USA Inc.…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6444/MUM/2024[2021-22]Status: DisposedITAT Mumbai02 Apr 2025AY 2021-22

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 6436/Mum/2024 (Assessment Year: 2014-15) I.T.A. No. 6439/Mum/2024 (Assessment Year: 2015-16) I.T.A. No. 6470/Mum/2024 (Assessment Year: 2016-17) I.T.A. No. 6440/Mum/2024 (Assessment Year: 2017-18) I.T.A. No. 6441/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 6442/Mum/2024 (Assessment Year: 2019-20) I.T.A. No. 6443/Mum/2024 (Assessment Year: 2020-21) I.T.A. No. 6444/Mum/2024 (Assessment Year: 2021-22) Deputy Commissioner of Income Sita Information Networking Tax (IT), Circle-421, Computing USA Inc.…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6443/MUM/2024[2020-21]Status: DisposedITAT Mumbai02 Apr 2025AY 2020-21

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 6436/Mum/2024 (Assessment Year: 2014-15) I.T.A. No. 6439/Mum/2024 (Assessment Year: 2015-16) I.T.A. No. 6470/Mum/2024 (Assessment Year: 2016-17) I.T.A. No. 6440/Mum/2024 (Assessment Year: 2017-18) I.T.A. No. 6441/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 6442/Mum/2024 (Assessment Year: 2019-20) I.T.A. No. 6443/Mum/2024 (Assessment Year: 2020-21) I.T.A. No. 6444/Mum/2024 (Assessment Year: 2021-22) Deputy Commissioner of Income Sita Information Networking Tax (IT), Circle-421, Computing USA Inc.…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6442/MUM/2024[2019-20]Status: DisposedITAT Mumbai02 Apr 2025AY 2019-20

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 6436/Mum/2024 (Assessment Year: 2014-15) I.T.A. No. 6439/Mum/2024 (Assessment Year: 2015-16) I.T.A. No. 6470/Mum/2024 (Assessment Year: 2016-17) I.T.A. No. 6440/Mum/2024 (Assessment Year: 2017-18) I.T.A. No. 6441/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 6442/Mum/2024 (Assessment Year: 2019-20) I.T.A. No. 6443/Mum/2024 (Assessment Year: 2020-21) I.T.A. No. 6444/Mum/2024 (Assessment Year: 2021-22) Deputy Commissioner of Income Sita Information Networking Tax (IT), Circle-421, Computing USA Inc.…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6441/MUM/2024[2018-19]Status: DisposedITAT Mumbai02 Apr 2025AY 2018-19

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 6436/Mum/2024 (Assessment Year: 2014-15) I.T.A. No. 6439/Mum/2024 (Assessment Year: 2015-16) I.T.A. No. 6470/Mum/2024 (Assessment Year: 2016-17) I.T.A. No. 6440/Mum/2024 (Assessment Year: 2017-18) I.T.A. No. 6441/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 6442/Mum/2024 (Assessment Year: 2019-20) I.T.A. No. 6443/Mum/2024 (Assessment Year: 2020-21) I.T.A. No. 6444/Mum/2024 (Assessment Year: 2021-22) Deputy Commissioner of Income Sita Information Networking Tax (IT), Circle-421, Computing USA Inc.…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Mumbai

ITA 6439/MUM/2024[2015-16]Status: DisposedITAT Mumbai02 Apr 2025AY 2015-16

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 6436/Mum/2024 (Assessment Year: 2014-15) I.T.A. No. 6439/Mum/2024 (Assessment Year: 2015-16) I.T.A. No. 6470/Mum/2024 (Assessment Year: 2016-17) I.T.A. No. 6440/Mum/2024 (Assessment Year: 2017-18) I.T.A. No. 6441/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 6442/Mum/2024 (Assessment Year: 2019-20) I.T.A. No. 6443/Mum/2024 (Assessment Year: 2020-21) I.T.A. No. 6444/Mum/2024 (Assessment Year: 2021-22) Deputy Commissioner of Income Sita Information Networking Tax (IT), Circle-421, Computing USA Inc.…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6436/MUM/2024[2014-15]Status: DisposedITAT Mumbai02 Apr 2025AY 2014-15

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM I.T.A. No. 6436/Mum/2024 (Assessment Year: 2014-15) I.T.A. No. 6439/Mum/2024 (Assessment Year: 2015-16) I.T.A. No. 6470/Mum/2024 (Assessment Year: 2016-17) I.T.A. No. 6440/Mum/2024 (Assessment Year: 2017-18) I.T.A. No. 6441/Mum/2024 (Assessment Year: 2018-19) I.T.A. No. 6442/Mum/2024 (Assessment Year: 2019-20) I.T.A. No. 6443/Mum/2024 (Assessment Year: 2020-21) I.T.A. No. 6444/Mum/2024 (Assessment Year: 2021-22) Deputy Commissioner of Income Sita Information Networking Tax (IT), Circle-421, Computing USA Inc.…

Bechtel Power Corporation, United States vs. ACIT Circle-Internationa Taxation 1(1)(2), New Delhi

In the result, all the four appeals are allowed on this

ITA 796/DEL/2021[2017-18]Status: DisposedITAT Delhi31 Jan 2024AY 2017-18

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR &

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 8904/Del/2019 & 795/Del/2021 Assessment Years: 2016-17 & 2017-18 Bechtel Limited, Versus ACIT, Circle 1(1)(2), 11, Pilgrim Street, International Taxation, EC4V6RN, London, New Delhi. United Kingdom. PAN: AAECB3001B (Appellant) (Respondent) ITA Nos. 8905/Del/2019 & 796/Del/2021 Assessment Years: 2016-17 & 2017-18 Bechtel Power Corporation Versus ACIT, Circle 1(1)(2), 12011, Sunset Hills Road, International Taxation, Reston, VA 20190, USA. New Delhi. PAN: AAFCB1939B…

Bechtel Limited, United Kingdom vs. ACIT Circle- International Taxation 1(1)(2), New Delhi

In the result, all the four appeals are allowed on this

ITA 795/DEL/2021[2017-18]Status: DisposedITAT Delhi31 Jan 2024AY 2017-18

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR &

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 8904/Del/2019 & 795/Del/2021 Assessment Years: 2016-17 & 2017-18 Bechtel Limited, Versus ACIT, Circle 1(1)(2), 11, Pilgrim Street, International Taxation, EC4V6RN, London, New Delhi. United Kingdom. PAN: AAECB3001B (Appellant) (Respondent) ITA Nos. 8905/Del/2019 & 796/Del/2021 Assessment Years: 2016-17 & 2017-18 Bechtel Power Corporation Versus ACIT, Circle 1(1)(2), 12011, Sunset Hills Road, International Taxation, Reston, VA 20190, USA. New Delhi. PAN: AAFCB1939B…

Bechtel Power Corporation, United States vs. ACIT Circle-Internationa Taxation 1(1)(2), New Delhi

In the result, all the four appeals are allowed on this

ITA 8905/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Jan 2024AY 2016-17

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR &

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 8904/Del/2019 & 795/Del/2021 Assessment Years: 2016-17 & 2017-18 Bechtel Limited, Versus ACIT, Circle 1(1)(2), 11, Pilgrim Street, International Taxation, EC4V6RN, London, New Delhi. United Kingdom. PAN: AAECB3001B (Appellant) (Respondent) ITA Nos. 8905/Del/2019 & 796/Del/2021 Assessment Years: 2016-17 & 2017-18 Bechtel Power Corporation Versus ACIT, Circle 1(1)(2), 12011, Sunset Hills Road, International Taxation, Reston, VA 20190, USA. New Delhi. PAN: AAFCB1939B…

Bechtel Limited, United Kingdom vs. ACIT Circle- International Taxation 1(1)(2), New Delhi

In the result, all the four appeals are allowed on this

ITA 8904/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Jan 2024AY 2016-17

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR &

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 8904/Del/2019 & 795/Del/2021 Assessment Years: 2016-17 & 2017-18 Bechtel Limited, Versus ACIT, Circle 1(1)(2), 11, Pilgrim Street, International Taxation, EC4V6RN, London, New Delhi. United Kingdom. PAN: AAECB3001B (Appellant) (Respondent) ITA Nos. 8905/Del/2019 & 796/Del/2021 Assessment Years: 2016-17 & 2017-18 Bechtel Power Corporation Versus ACIT, Circle 1(1)(2), 12011, Sunset Hills Road, International Taxation, Reston, VA 20190, USA. New Delhi. PAN: AAFCB1939B…

Bain & Company Inc., Haryana vs. DCIT, Int. Taxation, Haryana

In the result, the appeal is allowed as indicated above

ITA 567/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Aug 2023AY 2018-19

Bench: Shri G.S. Pannu, Presidenet & Shri Saktijit Dey, Vice-Assessment Year: 2018-19 Bain & Company, Inc. Vs. Deputy/Acit, International Tax, 131, Dartmouth Street, Gurgaon, Dartmouth Street Boston, Haryana Massachusetts, Usa, Foreign United States, C/O Bain & Company India Pvt. Ltd., 20Th Floor, Building No.10, Tower C, Dlf Cyber City, Phase-Ii, Gurgaon, India, 122 002 Pan :Aaecb9564H (Applicant) (Respondent)

Section 143(3)Section 144C(13)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENET AND SHRI SAKTIJIT DEY, VICE-PRESIDENT Assessment Year: 2018-19 Bain & Company, Inc. Vs. Deputy/ACIT, International Tax, 131, Dartmouth Street, Gurgaon, Dartmouth Street Boston, Haryana Massachusetts, USA, Foreign United States, C/o Bain and Company India Pvt. Ltd., 20th Floor, Building No.10, Tower C, DLF Cyber City, Phase-II, Gurgaon, India, 122 002 PAN :AAECB9564H (Applicant) (Respondent) Assessee by S/Shri Himanshu Sinha, Bhuwan Dhoopar & Parash Bishwal, Advs. Respondent by Shri Vizay B. Vasanta, Sr. DR Date…

Macrotech Developers Ltd.(Successor to Bellissimo Crown Buildmart Pvt Ltd., Mumbai vs. DCIT Central Circle 7(3), Mumbai

The appeal is allowed

ITA 2266/MUM/2022[2017-18]Status: DisposedITAT Mumbai17 Apr 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Manoj Kumar, CIT DR
Section 115JSection 14ASection 928Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA Nos. 2266 & 2239/Mum/2022 (Assessment Years: 2017-18 & 2018-19) Macrotech Developers Ltd. (MDL) DCIT-7(3), 412, Floor-4, 17G, Room No.655, 6th Floor, Vardhaman Chamber, Cawasji Patel Road, Aaykar Bhavan, M.K. Road, Vs. Horniman Circle, Fort, Mumbai-400 020 Mumbai-400 001 (Appellant) (Respondent) PAN No. AAACL1490J Assessee by : Shri Vijay Mehta, AR Revenue by : Shri Manoj Kumar, CIT DR Date of hearing: 18.01.2023 Date of pronouncement : 17.04.2023 O R D E R PER PRASHANT MAHARISHI, AM:…

Macrotech Developrs Ltd, Mumbai vs. Dy Commissioner of Income Tax, Central Circle 7(3), Mumbai

The appeal is allowed

ITA 2239/MUM/2022[2018-19]Status: DisposedITAT Mumbai17 Apr 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Manoj Kumar, CIT DR
Section 115JSection 14ASection 928Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA Nos. 2266 & 2239/Mum/2022 (Assessment Years: 2017-18 & 2018-19) Macrotech Developers Ltd. (MDL) DCIT-7(3), 412, Floor-4, 17G, Room No.655, 6th Floor, Vardhaman Chamber, Cawasji Patel Road, Aaykar Bhavan, M.K. Road, Vs. Horniman Circle, Fort, Mumbai-400 020 Mumbai-400 001 (Appellant) (Respondent) PAN No. AAACL1490J Assessee by : Shri Vijay Mehta, AR Revenue by : Shri Manoj Kumar, CIT DR Date of hearing: 18.01.2023 Date of pronouncement : 17.04.2023 O R D E R PER PRASHANT MAHARISHI, AM:…

Trib.). 14. Bramhacorp Hotels & Resorts Ltd. v. DDIT (103 Taxmann.com 344) — Cited in 14 Judgments | BharatTax