Trib.) v. GRI Renewable Industries S.L v. ACIT

136 Taxmann.com 368High Court2022#22454 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 143(3)Section 144C(13)Section 192 Section 195 Section 234B Section 270A Section 9(1)(vii)Section 90(1)

Issues it is cited on

beneficial owner fees for technical services tax treaty double taxation transfer person india business document

Judgments citing Trib.) v. GRI Renewable Industries S.L v. ACIT

Jcdecaux S.A., New Delhi vs. ACIT, Circle-2(1)(2), International Taxation, New Delhi

In the result, the appeal of the assessee is party allowed

ITA 2473/DEL/2022[2018-19]Status: DisposedITAT Delhi03 May 2024AY 2018-19

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. K. M. Gupta, Adv. &For Respondent: Sh. Om Parkash, Sr. DR

Section 143(3)Section 234BSection 270ASection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member ITA No. 2473/Del/2022 : Asstt. Year: 2018-19 JCDECAUX S.A, Vs ACIT, C/o. JCDecaux Advertising India P Circle 2(1)(2), Ltd., Plot No. 153, 3rd Floor, Okhla New Delhi Industrial Estate, Phase-III, New Delhi 110020 (APPELLANT) (RESPONDENT) PAN No. AACCJ 8567 A Assessee by : Sh. K. M. Gupta, Adv. & Ms. Saloni Shital, AR Revenue by : Sh. Om Parkash, Sr. DR Date of Hearing: 12.04.2024 Date of Pronouncement: 03.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The prese…

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