Trib.) 16-23 5. Telefonica Depreciation Espana SA v. ACIT(IT)

154 Taxmann.com 436Reported decision2023#19280 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 12 Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 153 Section 3(2)Section 5

Judgments citing Trib.) 16-23 5. Telefonica Depreciation Espana SA v. ACIT(IT)

Reliance Jio Infocomm Usa Inc., Texas vs. DCIT (It) 4 (1) (1), Mumbai

In the result appeal filed by the assessee stands allowed

ITA 2991/MUM/2023[2020-21]Status: DisposedITAT Mumbai17 Apr 2026AY 2020-21

Bench: Smt. Beena Pillai () & Shri Bijayananda Pruseth ()

Section 143(2)Section 143(3)Section 144C(5)Section 153Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) & SHRI BIJAYANANDA PRUSETH (ACCOUNTANT MEMBER) I.T.A. No. 2991/Mum/2023 (Assessment Year: 2020-21) Reliance Jio Infocomm USA Inc., Vs. Deputy Commissioner of Income 3010, Gaylord Parkway, Suite 150, Tax, (International Tax) – 4(1)(1), Mumbai Frisco, Texas – 75034, USA [PAN: AAHCR2879Q] (Appellant) (Respondent) Assessee by Shri Nimesh Vora & Moksha Mehta Revenue by Shri Krishna Kumar, (SR. DR) Date of Hearing 24.03.2026 Date of Pronouncement 17.04.2026 ORDER Per Smt. Beena Pillai, JM: Present appeal filed by assess…

Globe Teleservices Limited, Hong Kong vs. The Deputy Commissioner of Income-Tax (International Taxation), Circle-2(1), Bangalore

ITA 349/BANG/2024[2017-18]Status: DisposedITAT Bangalore24 Apr 2024AY 2017-18

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuit(It)A Nos. 348 & 349/Bang/2024

For Appellant: Shri Rohan Sogani, CA &For Respondent: Shri A. Sreenivasa Rao, CIT-DR

Section 147Section 191Section 201Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(IT)A Nos. 348 & 349/Bang/2024 Assessment Years : 2014-15 & 2017-18 M/s. Globe Teleservices Ltd., Room No. 603, 6/F, The Star, 16-18, Yip Shing Street, Kwai Chung, Hongkong - 999999 PAN: AAICG8756E APPELLANT The Deputy Commissioner of Income Tax (International Taxation), Vs. Circle - 2(1), Bangalore. RESPONDENT Assessee by : Shri Rohan Sogani, CA & Shri Naman Maloo, CA Revenue by : Shri A. Sreenivasa Rao, CIT-DR Date of Hearing : 08-04-2024 Date of Pronouncement : 25…

Globe Teleservices Limited, Hong Kong vs. The Deputy Commissioner of Income-Tax (International Taxation), Circle-2(1), Bangalore

ITA 348/BANG/2024[2014-15]Status: DisposedITAT Bangalore24 Apr 2024AY 2014-15

Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahuit(It)A Nos. 348 & 349/Bang/2024

For Appellant: Shri Rohan Sogani, CA &For Respondent: Shri A. Sreenivasa Rao, CIT-DR

Section 147Section 191Section 201Section 9(1)(vi)

Deputy Commissioner of Income Tax, Circle-2(2), International Taxation, Bengaluru vs. Orange (Formerly Known As France Telecom)), France

In the result, the appeal filed by the revenue stands dismissed

ITA 711/BANG/2023[2011-12]Status: DisposedITAT Bangalore22 Dec 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A No. 711/Bang/2023 Assessment Year : 2011-12 M/S. Orange The Deputy (Formerly Known As Commissioner Of France Telecom), Income Tax, 78, Rue Olivaier De Circle – 2(2), Serres, International Paris, Taxation, Vs. France. Bengaluru. Pan: Aacco8859J Appellant Respondent Assessee By : None Revenue By : Shri D.S. Karthik, Jcit (Dr)

For Appellant: NoneFor Respondent: Shri D.S. Karthik, JCIT (DR)

Section 14Section 147Section 148Section 201Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 711/Bang/2023 Assessment Year : 2011-12 M/s. Orange The Deputy (formerly known as Commissioner of France Telecom), Income Tax, 78, Rue Olivaier De Circle – 2(2), Serres, International Paris, Taxation, Vs. France. Bengaluru. PAN: AACCO8859J APPELLANT RESPONDENT Assessee by : None Revenue by : Shri D.S. Karthik, JCIT (DR) Date of Hearing : 30-11-2023 Date of Pronouncement : 22-12-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of the ord…