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“MLI”

International TaxDTAADTAA634 judgments

The decision most relied on for MLI is Sky High Appeal XLIII Leasing Company Ltd. v. ACIT (177 Taxmann.com 579), cited in 85 judgments on BharatTax.

Leading authorities on MLI

Sky High Appeal XLIII Leasing Company Ltd. v. ACIT
177 Taxmann.com 579 · ITAT
85
citing judgments

The Multilateral Instrument (MLI) does not become legally enforceable under domestic law without a specific notification under section 90(1) of the Income Tax Act, 1961, for each affected Double Taxation Avoidance Agreement (DTAA).

CIT v. McDowell & Co. Ltd.
180 Taxmann 514 · 2009 · Supreme Court
18
citing judgments

The specific words 'know-how, patents, copyrights, trade marks, licenses and franchises' constitute a distinct class of positive rights that are capable of being used or put to use, and the expression 'any other business or commercial rights of similar nature' is to be read along with the preceding categories, not as a separate category.

Judgments citing MLI

DCIT Central Circle-18, New Delhi vs. Joginder Pal Gupta, Sonipat

ITA 1283/DEL/2023[2016-17]Status: FixedITAT Delhi16 Oct 2023AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2017-18

For Appellant: Shri Tapas Misra, AdvFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 9(1)(vii)

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH :D: DELHI) BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT & DR. B.R.R. KUMAR, ACCOUNTANT

ACIT, International Taxation, Circle-1(1)(1), New Delhi vs. Avnet Technologies Hong Kong Ltd, Hong Kong

In the result, the appeal is dismissed

ITA 1283/DEL/2022[2017-18]Status: DisposedITAT Delhi16 Oct 2023AY 2017-18

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2017-18

For Appellant: Shri Tapas Misra, AdvFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 9(1)(vii)

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH :D: DELHI) BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT & DR. B.R.R. KUMAR, ACCOUNTANT

The Surat Peoples Co Operative Bank Ltd., Surat vs. Principal Commissioner of Income Tax, Surat

In the result the appeal of the assessee is allowed

ITA 278/SRT/2023[2018-19]Status: DisposedITAT Surat16 Oct 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.278/Srt/2023 (Assessment Year: 2018-19) (Physical Hearing) The Surat People’S Co Operative Vs. The Pcit, Bank Ltd., Surat-1 1, Vasundhara Bhavan, Timliawad, Nanpura, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaaat2885P (Appellant) (Respondent)

Section 143(3)Section 263Section 37Section 43B

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर

Preetiben Chhatrasingh Chauhan, Silvassa vs. Principal Commissioner of Income Tax, Valsad

In the result, this appeal of assessee is allowed

ITA 238/SRT/2023[2018-19]Status: DisposedITAT Surat16 Oct 2023AY 2018-19

Bench: Shri Pawan Singh, Jm &Dr. A. L. Saini, Am आयकर अपील सं./Ita No.238/Srt/2023 ("नधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Preetiben Chhatrasingh Chauhan Principal Commissioner Of Income Tax-Valsad, 301, 3Rd Floor, Income S.No.127/1, Preeti Industrial, Vs. Estate, 66 Kva Road, Amli, Tax Office, Palak Arcade, Shanti Silvassa-396 230 Nagar, Tithal Road, Valsad-395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abnpc 6043 R अपीलाथ"/Appellant ""थ"/Respondent

Section 143(3)Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A. L. SAINI, AM आयकर

Homi Farrok Kaka, Mumbai vs. CIT (A), NFAC, Delhi

In the result, appeal of the assessee is allowed for statistical purpose in the terms aforesaid

ITA 1840/MUM/2023[2019-20]Status: DisposedITAT Mumbai27 Sept 2023AY 2019-20

Bench: Shri Vikas Awasthy& Ms. Padmavathy.Sआअसं.1840/मुं/2023 (िन.व. 2019-20) Homi Farrok Kaka, Avabai Mansion, 15, Henry Road, Colaba, Mumbai – 400 001. Pan: Aagpk-9646-N ...... अपीलाथ"/Appellant बनाम Vs. Commissioner Of Income Tax (Appeals), Nfac, Delhi. ..... "ितवादी/Respondent Assessee By : S/Shri Porus Kaka & Manish Kanth Revenue By : Shri Prakash Kishinchandani सुनवाई की ितिथ/ Date Of Hearing : 10/08/2023 घोषणा की ितिथ/ Date Of Pronouncement : 27/09/2023 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: S/Shri Porus Kaka, &For Respondent: Shri Prakash Kishinchandani
Section 199Section 199(1)

आयकर अपीलीय अिधकरण मुंबई पीठ “एच ”,मुंबई "ी िवकास अव"थी, "ाियक सद" एवं सु"ी प"ावती. एस, लेखाकार सद" के

ITO, Ward- 1(4), Shamli vs. Cane Development Council, Shamli

The appeal of the Revenue is dismissed, consequently, the cross objections become superfulous

ITA 7133/DEL/2018[2015-16]Status: DisposedITAT Delhi27 Sept 2023AY 2015-16

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No. 7133/Del/2018, A.Y. 2015-16 Ito, Vs. M/S. Cane Development Ward-1(4), Council Distt. Shamli, Palika Bazar, Shiv Ganj Mandi, Shamli Uttar Pradesh Pan : Aaalc0276E (Appellant) (Respondent)

Section 10(20)Section 12ASection 143(3)Section 2(24)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ : NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH

Dy Commissioner of Income Tax (E)-2(1), Mumbai vs. Maharashtra Labour Welfare Board, Mumbai

In the result, appeals of the Revenue are dismissed and Cross objections of the assessee are allowed

ITA 138/MUM/2023[2010-11]Status: DisposedITAT Mumbai25 Sept 2023AY 2010-11

Bench: Shri Kuldip Singh & Shri Gagan Goyal & Dy. Commissioner Of Income Tax (E)-2(1) Mumbai ...... Appellant Vs. Maharashtra Labour Welfare Board Girni Kamgar Kareeda Bhavan, Elphinston Senapati Bapat Marg Mumbai – 400 013 Pan: Aaaam3255A ..... Respondent

For Respondent: Shri Vipul Joshi & Shri Ashok Patil, Ld.AR
Section 10Section 11Section 12ASection 143(3)Section 20Section 250Section 4

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

Dy Commissioner of Income Tax (E)-2(1), Mumbai vs. Maharashtra Labour Welfare Board Girni Kamgar, Mumbai

In the result, appeals of the Revenue are dismissed and Cross objections of the assessee are allowed

ITA 137/MUM/2023[2008-09]Status: DisposedITAT Mumbai25 Sept 2023AY 2008-09

Bench: Shri Kuldip Singh & Shri Gagan Goyal & Dy. Commissioner Of Income Tax (E)-2(1) Mumbai ...... Appellant Vs. Maharashtra Labour Welfare Board Girni Kamgar Kareeda Bhavan, Elphinston Senapati Bapat Marg Mumbai – 400 013 Pan: Aaaam3255A ..... Respondent

For Respondent: Shri Vipul Joshi & Shri Ashok Patil, Ld.AR
Section 10Section 11Section 12ASection 143(3)Section 20Section 250Section 4

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL

DCIT Circle- 1(2)(1), International Taxation, New Delhi vs. Ceva Asia Pacific Holdings Company Ltd, Singapore

In the result, the appeal of the Revenue is dismissed and

ITA 8111/DEL/2019[2010-11]Status: DisposedITAT Delhi25 Sept 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. Ceva Asia Pacific Holdings Company Pte. Ltd., Singapore

In the result, the appeal of the Revenue is dismissed and

ITA 4879/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI

Ceva Asia Pacific Holdings Company Pte. Ltd., Singapore vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

In the result, the appeal of the Revenue is dismissed and

ITA 4847/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI

Ceva Asia Pacific Holdings Company Pte. Ltd., Singapore vs. DCIT (International Taxation), New Delhi

In the result, the appeal of the Revenue is dismissed and

ITA 1389/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Sept 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI

Ceva Asia Pacific Holdings Company Pte Ltd., Gurgaon vs. DCIT, New Delhi

In the result, the appeal of the Revenue is dismissed and

ITA 712/DEL/2015[2011-12]Status: DisposedITAT Delhi25 Sept 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI

Smt Seema Devi Bakliwal, Chhindwara vs. ITO, Ward-1, Chhindwara

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 30/JAB/2023[2017-18]Status: DisposedITAT Jabalpur18 Sept 2023AY 2017-18

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesmt Seemadevibakliwal, Vs. Ito, Ward-1, Near Subjimandi, Nagpur Road, Budhwari Bazar, Chindwara-480001, Chindwara-480001, Madhyapradesh. Madhyapradesh. Pan/Gir No. : Afkpb8628Q Appellant .. Respondent Appellant By : Shri.Rahul Bardia.Fca.Ar Respondentby : Shri Rajesh Kumar Gupta. Sr.Dr Date Of Hearing 14.09.2023 Date Of Pronouncement 18.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac) / Cit(A) Passed U/Sec 143(3) & 250 Of The Act.The Assessee Has Raised The Following Grounds Of Appeal As Under:

For Appellant: Shri.Rahul Bardia.FCA.ARFor Respondent: Shri Rajesh Kumar Gupta. Sr.DR
Section 142(1)Section 143(2)Section 143(3)Section 54Section 54B

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE

M/S. Layog Properties Pvt. Ltd., New Delhi vs. ITO, New Delhi

ITA 753/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Sept 2023AY 2012-13

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year 2012-13 M/S. Layog Properties Pvt. Ltd. Vs. Ito N-18, First Floor, Ward-15(2) Malviya Nagar, New Delhi. New Delhi – 110 017 Pan Aabcl9997R (Appellant) (Respondent)

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Ms. Smita Singh, Sr. DR
Section 131Section 133(6)Section 234BSection 68

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL

Rga International Reinsurance Company Designated Authority Compqny, Mumbai vs. DCIT (International Taxation) 4(1) (1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 803/MUM/2022[2018-19]Status: DisposedITAT Mumbai06 Sept 2023AY 2018-19

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Ble

Section 143(2)Section 144C(5)

sustained the findings of the Assessing Officer that services provided by RGA Services cannot be considered as preparatory or auxiliary services by following the MLI Treaty. Further, Ld. DRP also rejected the submissions made by the assessee relating to the findings of the Assessing Officer that Indian Cedants i.e. unrelated ... erred in applying the provisions of Multilateral Conventions to implement tax treaty related measures to prevent base erosion and profit sharing (MLI) between India and Ireland to the definition of PE in the current financial year. The learned AO failed to appreciate the fact that the said provisions are applicable

Automation Anywhere Inc, Pune vs. DCIT, Circle-1(1)(1), International Taxation, New Delhi

In the result, the appeals are partly allowed

ITA 2148/DEL/2022[2019-20]Status: DisposedITAT Delhi24 Aug 2023AY 2019-20

Bench: Shri G.S. Pannu & Shri Saktijit Dey, Vice-Assessment Year: 2018-19 With Assessment Year: 2019-20. Automation Anywhere Inc., Vs. Dcit, 301-302, 10 Biz Park, Circle-1(1)(1), Near Airport, Pune, International Taxation, Maharashtra New Delhi Pan :Aamca9481A (Appellant) (Respondent)

Section 133(6)Section 143(3)Section 144C(13)

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY

Automation Anywhere Inc, Pune vs. DCIT, Circle-1(1)(1), International Taxation, New Delhi

In the result, the appeals are partly allowed

ITA 2147/DEL/2022[2018-19]Status: DisposedITAT Delhi24 Aug 2023AY 2018-19

Bench: Shri G.S. Pannu & Shri Saktijit Dey, Vice-Assessment Year: 2018-19 With Assessment Year: 2019-20. Automation Anywhere Inc., Vs. Dcit, 301-302, 10 Biz Park, Circle-1(1)(1), Near Airport, Pune, International Taxation, Maharashtra New Delhi Pan :Aamca9481A (Appellant) (Respondent)

Section 133(6)Section 143(3)Section 144C(13)

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY

Career Point Limited, Kota, Rajasthan vs. Principal Commissioner of Income Tax, Udaipur, Rajasthan

In the result, the appeal of the assessee is allowed

ITA 242/JPR/2023[2018-19]Status: DisposedITAT Jaipur22 Aug 2023AY 2018-19

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: Shri Ajey Malik (CIT)
Section 143(2)Section 143(3)Section 14ASection 263

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U

Shri Parnami Panchayat, Jaipur vs. ITO, (Exemptions), Ward-1, Jaipur

In the result appeal of the assessee is allowed

ITA 14/JPR/2023[2010-11]Status: DisposedITAT Jaipur18 Aug 2023AY 2010-11

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev sogani (C.A) &For Respondent: Ms. Monisha Choudhary (Addl.CIT)
Section 11Section 12ASection 234B

आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf