Vodafone International Holdings BV v. Union of India

6 SCC 613Supreme Court of India2012#418 most cited

What is Vodafone International Holdings BV v. Union of India authority for?

Tax planning is legitimate only if it is within the framework of law. Colourable devices cannot be part of tax planning, and it is wrong to encourage avoiding tax through dubious methods.

216

judgments rely on this decision, according to BharatTax’s citation analysis of 367,518 Indian tax judgments — from 2012 to 2026.

Also referred to as

Vodafone International Holdings v. Union of India · substance over form · tax planning · colourable devices · avoiding tax · dubious methods · McDowell · 1985 3 SCC 230 · 2012 6 SCC 613

Also reported as

17 Taxmann.com 202204 Taxmann 408

Sections most often in play

Section 143(3)Section 153ASection 263Section 147Section 148Section 131(1A)Section 132Section 251

Issues it is cited on

place of effective managementsection 6(3)section 9(1)(ii)section 127(1)section 80absection 73substance over formtreaty benefitslegal expensesddtclarificatory amendmentazadi bachao andolan

Judgments citing Vodafone International Holdings BV v. Union of India

Deputy Commissioner of Income Tax, Central Circle 3, New Delhi, Delhi vs. Super Cassettes Industries Pvt. Ltd., Delhi

ITA 2756/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Super Cassettes Industries Pvt Ltd, Delhi vs. DCIT Central Circle-3, Delhi

ITA 2714/DEL/2023[2016-17]Status: DisposedITAT Delhi25 Sept 2025AY 2016-17

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Super Cassettes Industries Pvt Ltd, New Delhi vs. DCIT Central Circle-3, Delhi

ITA 2713/DEL/2023[2015-16]Status: DisposedITAT Delhi25 Sept 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Super Cassettes Industries Private Limited, Delhi

ITA 2512/DEL/2023[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Super Cassettes Industries Private Limited, Delhi

ITA 2511/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Deputy Commissioner of Income Tax, Central Circle-3, Delhi vs. Bhushan Dua, New Delhi

ITA 2510/DEL/2023[2013-14]Status: DisposedITAT Delhi25 Sept 2025AY 2013-14

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Deputy Commissioner of Income Tax, Central Circle 3, Delhi vs. Bhushan Dua, New Delhi

ITA 2509/DEL/2023[2014-15]Status: DisposedITAT Delhi25 Sept 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Tfdac Ireland II Limited, Ireland vs. Deputy Commissioner of Income Tax International Tax Circle 4(1)(2) Mumbai, Mumbai

ITA 1198/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23
Section 143(3)Section 144C(13)Section 144C(5)

…ional interfaces banking, legal, company secretarial were Irish. This approach is consistent with recognised industry norms and finds legal support in the observations of the Hon‟ble Supreme Court in Vodafone International Holdings BV v. Union of India (2012) 6 SCC 613. The ld. DRP‟s remark that the directors of the assessee also held positions in numerous other Irish companies should be dismissed as irrelevant, because such cross- directorship is commonplace in Ireland‟s corporate governance landscape and does not, without more, impugn the genuineness of the assessee‟s business presence. 26. As to the Revenue‟s…

Dae(Sy22) Leasing (Ireland)41, Designated Activity Company, Mumbai vs. Assistant Commissioner of Income Tax International Taxation Circle 2(1)(2), Mumbai

ITA 1157/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 143(3)Section 144C(13)Section 144C(5)

…ional interfaces banking, legal, company secretarial were Irish. This approach is consistent with recognised industry norms and finds legal support in the observations of the Hon‟ble Supreme Court in Vodafone International Holdings BV v. Union of India (2012) 6 SCC 613. The ld. DRP‟s remark that the directors of the assessee also held positions in numerous other Irish companies should be dismissed as irrelevant, because such cross- directorship is commonplace in Ireland‟s corporate governance landscape and does not, without more, impugn the genuineness of the assessee‟s business presence. 26. As to the Revenue‟s…

Ortus Aircraft Lease 5( Dublin) Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 3(2)(2) International Taxation, Mumbai

ITA 1108/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23

…ional interfaces banking, legal, company secretarial were Irish. This approach is consistent with recognised industry norms and finds legal support in the observations of the Hon‟ble Supreme Court in Vodafone International Holdings BV v. Union of India (2012) 6 SCC 613. The ld. DRP‟s remark that the directors of the assessee also held positions in numerous other Irish companies should be dismissed as irrelevant, because such cross- directorship is commonplace in Ireland‟s corporate governance landscape and does not, without more, impugn the genuineness of the assessee‟s business presence. 26. As to the Revenue‟s…

Ortus Aircraft Lease 6(Dublin) Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 3(2)(2) International Taxation, Mumbai

ITA 1106/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 143(3)Section 144C(13)Section 144C(5)

…ional interfaces banking, legal, company secretarial were Irish. This approach is consistent with recognised industry norms and finds legal support in the observations of the Hon‟ble Supreme Court in Vodafone International Holdings BV v. Union of India (2012) 6 SCC 613. The ld. DRP‟s remark that the directors of the assessee also held positions in numerous other Irish companies should be dismissed as irrelevant, because such cross- directorship is commonplace in Ireland‟s corporate governance landscape and does not, without more, impugn the genuineness of the assessee‟s business presence. 26. As to the Revenue‟s…

Mohit Gupta HUF, Delhi vs. ITO Ward 44(6), Delhi

ITA 2511/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Mar 2025AY 2015-16

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Chetna Sundaram, Janak Puri Delhi vs. DCIT, Circle 70(1), Delhi

ITA 2512/DEL/2024[2012-13]Status: DisposedITAT Delhi10 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Devender Kumar, Rohtak vs. ITO, Ward 1, Rohtak

ITA 2509/DEL/2024[2012-13]Status: HeardITAT Delhi06 Mar 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

ACIT, New Delhi vs. Smt. Shashi Mehta, New Delhi

ITA 271/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Feb 2025AY 2011-12

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Jagdish Kumar Arora, Bhawanimandi vs. DCIT, Central Circle- Kota, Kota

In the result, the appeal of the assessee is allowed

ITA 1195/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Feb 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 115BSection 143(3)Section 145(3)Section 234ASection 69

…oviso as clarificatory and giving it retrospective effect is not a correct conclusion. Said judgment is accordingly overruled.” (ii) Ansal Housing and Construction Ltd. vsACIT (2016) 389 ITR 373, Delhi HC. (iii) Vodafone International Holdings v. UOI (2012) 6 SCC 613 (SC) (iv) Sony Ericsson Mobile Communication India Pvt. Ltd. CIT (2015) 374 ITR 118 (Delhi) (v) CIT v. Alom Extrusions Ltd. [2009] 319 ITR 306 (SC) vi) (vi) CIT v. Ansal Land Mark Township (P) Ltd. (ITA 160/2015 dated 28.05.2015 Delhi High Court) (vii) CIT v. NGC Network India Pvt. Ltd. (ITA No. 397/2015 dated 29th January 2018) (viii) CIT v.…

Paramasivam Mahalingam, Ghaziabad vs. ACIT, Central Circle-6, New Delhi

ITA 281/DEL/2020[2014-15]Status: DisposedITAT Delhi17 Jan 2025AY 2014-15

Bench: Ms. Madhumita Roy & Shri Naveen Chandraa.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20

…1 ITA Nos. 2713-2714/Del/2023; ITA Nos. 7,51,271/Del/2024 etc. Super Cassettes Industries Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 Super Cassettes Industries Pvt. Ltd., Vs DCIT Central Circle-03, E-2/16 White House, Ansari Road, Delhi. Daryaganj, New Delhi-110002. PAN: AABCS 4712 P APPELLANT RESPONDENT A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17 A.Y. 2017-18 A.Y. 2018-19 A.Y. 2019-20 DCIT Central Circle-03, Vs Super Casset…

Sandeep Mohanraj Singhi, Ahmedabad vs. ACIT, Circle4(2), Ahmedabad

In the result, appeal of the assessee is partly allowed

ITA 769/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad07 Jan 2025AY 2015-16

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaassessment Year: 2018-19

Section 11Section 12ASection 143(3)Section 147Section 68

…ITA Nos.1205 & 769/Ahd/2025 Assessment Years: 2018-19 ACIT(E) vs. Dr. KR Shroff Foundation Page 1 of 24 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER Assessment Year: 2018-19 A.C.I.T. (Exemption), Dr. K.R. Shroff Foundation, Circle-1, Ahmedabad, 10, Rushil Bunglows, 606, Aayakar Bhavan, Nr. Judges Bunglows, Nr. Sachin Tower, Vs. Manekbaug SO, Prahlad Nagar Road, Ahmedabad – 380 015. Vejalpur, [PAN – AAATD 3385 P] Ahmedabad – 380 015. Assessment Year: 2018-19 Dr. K.R. Shroff Foundation, D.C.I…

Commissioner of Income Tax III vs. Sri P.V. Ramana Reddy

ITTA/321/2012HC Telangana06 Jan 2025

Bench: J SREENIVAS RAO,ALOK ARADHE

Tyco Electronics Singapore Pte Limited, Bangalore vs. DCIT, Circle- Int. Tax. 3(1)(1), Delhi

The appeal is allowed

ITA 1760/DEL/2022[2017-18]Status: DisposedITAT Delhi05 Sept 2024AY 2017-18

Bench: Dr. B.R.R. Kumar & Shri Anubhav Sharmaassessment Year: 2017-18 Tyco Electronics Singapore Vs Dcit, Pte Limited, Circle Intl. Taxation Te Park-22B, Doddenakundi 3(1)(1), 2Nd Phase Industrial Area, Delhi. Whitefield Road, Bengaluru – 560 048, Karnataka. Pan: Aadct9910C (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate & Ms Somya Jain, Ca Revenue By : Shri Vizay B. Vasanta, It-Dr & Shri Anshul, Sr. Dr Date Of Hearing : 05.07.2024 Date Of Pronouncement : 05.09.2024 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Final Assessment Order Dated 23.06.2022 Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’), By Assessing Officer, Circle Int. Taxation 3(1)(1), Delhi (Hereinafter Referred To As The Ld. Ao).

For Appellant: Shri Ajay Vohra, Sr. Advocate &For Respondent: Shri Vizay B. Vasanta, IT-DR &
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2017-18 Tyco Electronics Singapore Vs DCIT, Pte Limited, Circle Intl. Taxation TE Park-22B, Doddenakundi 3(1)(1), 2nd Phase Industrial Area, Delhi. Whitefield Road, Bengaluru – 560 048, Karnataka. PAN: AADCT9910C (Appellant) (Respondent) Assessee by : Shri Ajay Vohra, Sr. Advocate & Ms Somya Jain, CA Revenue by : Shri Vizay B. Vasanta, IT-DR & Shri Anshul, Sr. DR Date of Hearing : 05.07.2024 Date of Pronouncement : 05.09.2024 ORDER PER ANUBHAV SH…

Vodafone International Holdings BV v. Union of India (6 SCC 613) — Cited in 216 Judgments | BharatTax