Which sections of the Income Tax Act does Trib.) 4) TVM Limited v. Commissioner of Income-tax come up under?

It is most often cited in judgments turning on Section 115A, Section 143(3), Section 144C(13), Section 209(1)(d), Section 234B, Section 234D.

Trib.) 4) TVM Limited v. Commissioner of Income-tax

Q: How many judgments cite Trib.) 4) TVM Limited v. Commissioner of Income-tax?

47 judgments on BharatTax cite Trib.) 4) TVM Limited v. Commissioner of Income-tax (237 ITR 230), spanning 2014 to 2024.

237 ITR 230Reported decision1999#2439 most cited

What is Trib.) 4) TVM Limited v. Commissioner of Income-tax authority for?

A non-resident entity's activities in India are assessed for Permanent Establishment (PE) under Double Taxation Avoidance Agreements, considering types like fixed place, construction, and agency PE, and the applicability of presumptive taxation under sections such as 44BBB.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2014 to 2024.

Also referred to as

TVM Limited v. CIT · 237 ITR 230 · Section 44BBB · Permanent Establishment · DTAA · fixed place PE · construction PE · agency PE · non-resident taxation · Authority for Advance Rulings

Sections most often in play

Section 115A Section 143(3)Section 144C(13)Section 209(1)(d)Section 234B Section 234D Section 44BBB(1)Section 9(1)(vii)

Issues it is cited on

section 44bbb section 209(1)multilateral instrument dependent agent pe construction pe agency pe section 44bb fixed place pe section 44b make available clause interest u/s 234c treaty benefits

Judgments citing Trib.) 4) TVM Limited v. Commissioner of Income-tax

DCIT (It) 2(1)(2), Mumbai vs. Daimler Ag, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 183/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Mar 2019AY 2013-14

Bench: Shri Mahavir Singh, Jm & Shri G. Manjunatha, Am Dcit(It)-2(1)(2), Vs. M/S. Daimler Ag Room No.1612, 16Th Floor, C/O. Srbc & Associates Llp, Chartered Accountants, 14 Th Air India Building, Nariman Point Floor, The Ruby, 29, Senapati Mumbai – 400021 Bapat Marg, Dadar(W), Mumbai - 400028 Pan/Gir No. Aabcd2354C Appellant) .. Respondent)

Section 143(3)Section 5

…India. Similar view has also been taken by the Special Bench o Delhi Tribunal in case of Motorola Inc & Others v DCIT (2005) 95 ITD 269 (refer page nos. 580,589&59) of Paper Book volume II and the Authority for Advance Rulings in case of TVM Ltd v CIT (1999) 237 ITR 230 (Refer page 600 &61 8) of paper book volume II). The Hon'ble Delhi Tribunal has in the case of Western Union Financial Services Inc (104 ITD 34) (Refer page no. 522 & 547 of paper book volume II), observed that here is no evidence to show that the extent of their activities of the assessee, compared to all these activities, is so large that it ca…

DDIT, New Delhi vs. M/S. Western Union Financial Services Inc., Gurgaon

ITA 4532/DEL/2015[2011-12]Status: DisposedITAT Delhi28 Sept 2018AY 2011-12

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaassessment Year: 2011-12 Deputy Director Of Income Tax, M/S Western Union Circle 3(1)(1), Financial Services Inc., International Taxation, C/O Kpmg, Building No. New Delhi. Vs 10, 8Th Floor, Tower-B, Dlf Cyber City, Phase-Ii, Gurgaon-122002

For Appellant: Shri S.S. Rana, C.I.T. DRFor Respondent: Shri Tarandeep Singh, CA

Section 9

…ITA No. 4532/Del/2015 Assessment year : 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2011-12 Deputy Director of Income Tax, M/s Western Union Circle 3(1)(1), Financial Services Inc., International Taxation, C/o KPMG, Building No. New Delhi. vs 10, 8th Floor, Tower-B, DLF Cyber City, Phase-II, Gurgaon-122002 Appellant Respondent Assessee by : Shri S.S. Rana, C.I.T. DR Department by: Shri Tarandeep Singh, CA Date of hearing : 31.07.2018 Date of pronouncement : 28.09.2018 O R D E…

DCIT (It) 2(1)(2), Mumbai vs. Daimler Ag (Formerly Known As Daimler Chrysler Ag), Mumbai

ITA 5704/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 May 2018AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm Dcit (It)-2(1)(2), M/S Daimler Ag Room No. 1713, 17Th Floor, C/O Srbc & Associates Llp बिधम/ Air India Building, 14Th Floor, The Ruby, Nariman Point, 29 Senapati Bapat Marg, Vs. Mumbai-400021 Dadar (W), Mumbai-400050 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcd2354C (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri M.P. Lohia &For Respondent: Shri V. Vidhyadhar, Sr. D.R

Section 143(2)Section 143(3)Section 5(2)Section 9(1)(i)

ADIT (It) (2), Mumbai vs. Daimler Ag, Mumbai

ITA 7648/MUM/2013[2008-09]Status: DisposedITAT Mumbai28 Sept 2016AY 2008-09

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./ I.T.A. No. 7648 & 7649/Mum/2013 ("नधा"रण वष" / Assessment Year: 2008-09 & 2009-10) Asst. Dit(It) -1(2), M/S. Daimler Ag Room No.119, 1St Floor, Scindia C/O Srbc & Associates 14Th Floor, The Ruby 29, बनाम/ House, N.M. Road, Ballard Estate, Mumbai-400 038. Senapati Bapat Marg Vs. Dadar (West) Mumbai-400 028. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aabcd 2354C (अपीलाथ" /Appellant) (""यथ" / Respondent) :

For Appellant: Shri Hemen Chandariya

Section 143(3)Section 195Section 234B

…India. Similar view has also been taken by the Special Bench o Delhi Tribunal in case of Motorola Inc & Others v DCIT (2005) 95 ITD 269 (refer page nos. 580,589&59) of Paper Book volume II and the Authority for Advance Rulings in case of TVM Ltd v CIT (1999) 237 ITR 230 (Refer page 600 &618) of paper book volume II). The Hon’ble Delhi Tribunal has in the case of Western Union Financial Services Inc (104 ITD 34) ( Refer page no. 522 & 547 of paper book volume II), observed that here is no evidence to show that the extent of their activities of the assessee, compared to all these activities, is so large that it ca…

DCIT, New Delhi vs. M/S Vertex Customer Management Ltd., New Delhi

In the result Appeal no 3368/del/2013 of assessee is partly allowed

ITA 3759/DEL/2013[2004-05]Status: DisposedITAT Delhi04 Mar 2016AY 2004-05

Bench: Shri I.C.Sudhir & Shri Prashant Maharishidcit, Vertex Customer Management Ltd., Circle-3(2), C/O. Price Waterhouse Coopers, Vs. New Delhi 11A, Vishnu Digamber Marg, Sucheta Bhawan, New Delhi Pan:Aabcv9414D (Appellant) (Respondent) Vertex Customer Management Ltd., Dcit, C/O. Pricewaterhouse Coopers, Circle-3(2), Vs. 11A, Vishnu Digamber Marg, Sucheta New Delhi Bhawan, New Delhi Pan:Aabcv9414D Dcit, Circle-3(2), New Delhi (Appellant) (Respondent)

For Appellant: Sh.Ravi Sharma, CAFor Respondent: Smt. Anshu Prakash, Sr. DR

Section 234BSection 9(1)(i)

…INCOME TAX APPELLATE TRIBUNAL H BENCH NEW DELHI BEFORE SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER DCIT, Vertex Customer Management Ltd., Circle-3(2), C/o. Price waterhouse Coopers, Vs. New Delhi 11A, Vishnu Digamber Marg, Sucheta Bhawan, New Delhi PAN:AABCV9414D (Appellant) (Respondent) Vertex Customer Management Ltd., DCIT, C/o. Pricewaterhouse Coopers, Circle-3(2), Vs. 11A, Vishnu Digamber Marg, Sucheta New Delhi Bhawan, New Delhi PAN:AABCV9414D DCIT, Circle-3(2), New Delhi (Appellant) (Respondent) Date of hearing 07.12.2015 Date of pronouncement 04.03.2016 Assessee by :…

Director of Income Tax vs. E Funds It Solution

The appeals are disposed of

ITA - 735 / 2011HC Delhi05 Feb 2014

…ITA No. 735/2011+connected appeals Page 1 of 102 * IN THE HIGH COURT OF DELHI AT NEW DELHI + INCOME TAX APPEAL NO. 735/2011 Reserved on: 29th October, 2013 % Date of Decision: 5th February, 2014 DIRECTOR OF INCOME TAX ..... Appellant Through Mr. Sanjeev Sabharwal & Mr. N.P. Sahni, Sr. Standing Counsel. Versus M/S E FUNDS IT SOLUTION ..... Respondent Through Mr. S. Ganesh, Sr.…

Director of Income Tax vs. M/S E Funds It Solution

The appeals are disposed of

ITA/735/2011HC Delhi05 Feb 2014