Trib.) Giesecke & Devrient 16.994%). India Pvt Ltd. v. ACIT

120 Taxmann.com 338High Court2020#2202 most cited

What is Trib.) Giesecke & Devrient 16.994%). India Pvt Ltd. v. ACIT authority for?

The provisions of a Double Taxation Avoidance Agreement (DTAA) would prevail over the domestic law rate of Dividend Distribution Tax (DDT) under Section 115-O.

52

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also referred to as

Giesecke & Devrient India Pvt Ltd v ACIT · 120 Taxmann.com 338 · Section 115-O · Dividend Distribution Tax · DTAA · domestic law · tax rate

Sections most often in play

Section 143(3)Section 244ASection 246ASection 90(2)Section 115-OSection 115JBSection 144C(10)Section 144C(13)

Issues it is cited on

section 80ib(2)section 24asection 115osection 8osection 246a(1)(a)section 80msection 115wasection 3(b)section 57(i)dividend distribution taxsection 115bbdsection 115q

Judgments citing Trib.) Giesecke & Devrient 16.994%). India Pvt Ltd. v. ACIT

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1644/MUM/2022[2008-09]Status: DisposedITAT Mumbai20 Oct 2022AY 2008-09

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Hindustan Colas Pvt. Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1643/MUM/2022[2007-08]Status: DisposedITAT Mumbai20 Oct 2022AY 2007-08

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1642/MUM/2022[2006-07]Status: DisposedITAT Mumbai20 Oct 2022AY 2006-07

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1641/MUM/2022[2005-06]Status: DisposedITAT Mumbai20 Oct 2022AY 2005-06

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

Hindustan Colas Pvt Ltd, Mumbai vs. ACIT Cir 6(3), Mumbai

In the result, appeals filed by the assessee for A

ITA 1640/MUM/2022[2002-03]Status: DisposedITAT Mumbai20 Oct 2022AY 2002-03

Bench: Shri Kuldip Singh & Shri Amarjit Singh

Section 80Section 801B(9)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.1640, 1641, 1642, 1643, 1644, 1645, 1646, 1647, 1648, 1649, 1650, 1651, 1652 & 1653/M/2022 Assessment Years: 2002-03, 2005-06, 2006-07, 2007-08, 2008-09, 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17, 2017-18 & 2018-19 M/s. Hindustan Coals National Faceless Private Limited, Assessment Centre, HINCOL House, B-601, Delhi/ 6th Floor, Asst. Commissioner of Vs. Marathon Futurex, Income Tax, N.M. Joshi Marg, Circle 6(3), Lower Parel, Mumbai Mumbai – 4…

M/S Bosch Limited, Bangalore vs. Assistant Commissioner of Income Tax Ltu Circle-1, Bangalore

In the result, appeal of the assessee is partly allowed

ITA 1629/BANG/2018[2013-14]Status: DisposedITAT Bangalore13 Sept 2022AY 2013-14

Bench: Shri N.V. Vasudevan & Ms. Padmavathy Sassessment Year : 2013-14 Bosch Limited, Vs. The Assistant Commissioner Hosur Road, Adugodi, Of Income Tax, Ltu, Bangalore – 560 030. Circle 1, Pan: Aaacm 9840P Bangalore. Appellant Respondent Appellant By : Shri Percy Pardiwala, Advocate Respondent By : Shri V S Chakrapani, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 01.09.2022 Date Of Pronouncement : 13.09.2022 O R D E R Per Padmavathy S.2. This Appeal Is Against The Order Of The Cit(Appeals), Bangalore-9, Bangalore Dated 31.3.2018 For The Assessment Year 2013- 14. 3. The Assessee Raised Grounds Pertaining To The Following Issues:- Deduction U/S. 35(2Ab) Computed On Net Expenditure As Opposed To Gross Expenditure Disallowance Of Provision For Bad & Doubtful Debts I) Disallowance Of Provision For Long Term Service Award Disallowance Of Expenditure U/S. 14A Of The Act Ii) Page 2 Of 67

For Appellant: Shri Percy Pardiwala, AdvocateFor Respondent: Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru
Section 14ASection 35Section 37Section 43BSection 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2013-14 Bosch Limited, Vs. The Assistant Commissioner Hosur Road, Adugodi, of Income Tax, LTU, Bangalore – 560 030. Circle 1, PAN: AAACM 9840P Bangalore. APPELLANT RESPONDENT Appellant by : Shri Percy Pardiwala, Advocate Respondent by : Shri V S Chakrapani, CIT(DR)(ITAT), Bengaluru. Date of hearing : 01.09.2022 Date of Pronouncement : 13.09.2022 O R D E R Per Padmavathy S., Accountant Member 2. This appeal is against the order of the CIT(Appeals), Bangalo…

Toyota Kirloskar Auto Parts Private Limited, Ramanagara vs. Assistant Commissioner of Income Tax, Ltu, Circle-2, Bangalore

In the result, the appeal is treated as partly allowed

ITA 301/BANG/2021[2016-17]Status: DisposedITAT Bangalore23 May 2022AY 2016-17

Bench: Shri N. V. Vasudevan & Shri Laxmi Prasad Sahuit(Tp)A No.301/Bang/2021 Assessment Year : 2016-17 M/S. Toyota Kirloskar Auto Parts Pvt. Ltd., Acit, Vs. Plot No.21 Bidadi Industrial Area, Circle –2, Ltu, Bidadi, Ramanagara, Bengaluru. Bengaluru-562 109. Pan : Aabct 5590 Q Appellant Respondent

For Appellant: Shri. K. R. Vasudevan, AdvocateFor Respondent: Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER IT(TP)A No.301/Bang/2021 Assessment Year : 2016-17 M/s. Toyota Kirloskar Auto Parts Pvt. Ltd., ACIT, Vs. Plot No.21 Bidadi Industrial Area, Circle –2, LTU, Bidadi, Ramanagara, Bengaluru. Bengaluru-562 109. PAN : AABCT 5590 Q APPELLANT RESPONDENT Assessee by : Shri. K. R. Vasudevan, Advocate Revenue by : Shri. Pradeep Kumar, CIT(DR)(ITAT), Bengaluru. Date of hearing : 19.05.2022 Date of Pronouncement : 23.05.2022 O R D E R Per N V Vasudevan, Vice President This is a…

Indianoil Skytanking Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 3(1)(1), Bengaluru

In the result, the appeals are partly allowed

ITA 407/BANG/2020[2017-18]Status: DisposedITAT Bangalore20 May 2022AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 115Section 143(3)Section 36(1)(iii)Section 37(1)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.583/Bang/2019, 299 & 407/Bang/2020 Assessment years : 2015-16, 2016-17 & 2017-18 Indianoil Skytanking Private Ltd., Vs. The Deputy Commissioner Fuel Farm Facility, of Income Tax, Bangalore International Airport, Circle 3(1)(1), Devanahalli, Bengaluru. Bangalore – 560 300. PAN: AABCI 5709C ASSESSEE RESPONDENT Assessee by : Shri Padamchand Khincha, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.05.2022 Date of Pronounc…

M/S. Indianoil Skytaking Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle- 3(1)(1), Bangalore

In the result, the appeals are partly allowed

ITA 299/BANG/2020[2016-17]Status: DisposedITAT Bangalore20 May 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 115Section 143(3)Section 36(1)(iii)Section 37(1)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.583/Bang/2019, 299 & 407/Bang/2020 Assessment years : 2015-16, 2016-17 & 2017-18 Indianoil Skytanking Private Ltd., Vs. The Deputy Commissioner Fuel Farm Facility, of Income Tax, Bangalore International Airport, Circle 3(1)(1), Devanahalli, Bengaluru. Bangalore – 560 300. PAN: AABCI 5709C ASSESSEE RESPONDENT Assessee by : Shri Padamchand Khincha, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.05.2022 Date of Pronounc…

M/S Indianoil Skytanking Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, the appeals are partly allowed

ITA 583/BANG/2019[2015-16]Status: DisposedITAT Bangalore09 May 2022AY 2015-16

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 115Section 143(3)Section 36(1)(iii)Section 37(1)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos.583/Bang/2019, 299 & 407/Bang/2020 Assessment years : 2015-16, 2016-17 & 2017-18 Indianoil Skytanking Private Ltd., Vs. The Deputy Commissioner Fuel Farm Facility, of Income Tax, Bangalore International Airport, Circle 3(1)(1), Devanahalli, Bengaluru. Bangalore – 560 300. PAN: AABCI 5709C ASSESSEE RESPONDENT Assessee by : Shri Padamchand Khincha, CA Respondent by : Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.05.2022 Date of Pronounc…

Addl/Joint Commissioner of Income Tax (Ltu), Bangalore vs. M/S Texas Instruments (India) Pvt Ltd, Bangalore

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

ITA 525/BANG/2019[2011-12]Status: FixedITAT Bangalore11 Mar 2022AY 2011-12

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 115Section 115QSection 143(3)Section 246A

…IT(TP)ANo.525 /Bang/2019 M/s. Texas Instruments (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.525/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) Pvt. Ltd. JCIT (LTU) No.66/3, Bagmane Tech Park Bengaluru Vs. C V Raman Nagar Post Bengaluru 560 093 PAN No: AAACT5445M APPELLANT RESPONDENT IT(TP)A No.275/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) JCIT (LTU) Pvt. Ltd. Vs. Bengaluru Bengaluru 560 093 APPELLANT RESPONDENT Appellant…

M/S Texas Instruments (India) Pvt Ltd, Bangalore vs. Joint Commissioner of Income Tax Ltu, Bangalore

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

ITA 275/BANG/2019[2011-12]Status: FixedITAT Bangalore11 Mar 2022AY 2011-12

Bench: Shri B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Sharath Rao, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 115Section 115QSection 143(3)Section 246A

…IT(TP)ANo.525 /Bang/2019 M/s. Texas Instruments (India) Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.525/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) Pvt. Ltd. JCIT (LTU) No.66/3, Bagmane Tech Park Bengaluru Vs. C V Raman Nagar Post Bengaluru 560 093 PAN No: AAACT5445M APPELLANT RESPONDENT IT(TP)A No.275/Bang/2019 Assessment Year: 2011-12 M/s. Texas Instruments (India) JCIT (LTU) Pvt. Ltd. Vs. Bengaluru Bengaluru 560 093 APPELLANT RESPONDENT Appellant…