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“PPT”

International TaxMLIMLI293 judgments

Judgments citing PPT

Addl.CIT, Special Range-18, New Delhi vs. Jagananth Hemchand Jain, New Delhi

In the result, the appeal of the Revenue as well as Cross Objection of the assessee is dismissed

ITA 7754/DEL/2018[2010-11]Status: DisposedITAT Delhi29 Feb 2024AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Us

Section 143(3)Section 145(3)Section 147Section 148Section 148(2)Section 69C

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “C” DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & SHRI YOGESH KUMAR

At Kearney Ltd.- India Branch Office, Gurgaon vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

In the result, appeals of the Assessee’s in ITA Nos

ITA 960/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Feb 2024AY 2013-14

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 234ASection 271(1)(c)Section 27l

mail Peter Pesce (who is claimed as HR personnel of AE in its submission) has shared with so many employees / personnels of group companies, PPT of Career Development for Management Services employees. From perusal of this document, it is evident that it discusses about general career development of ATK group

At Kearney Ltd.- India Branch Office, Gurgaon vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

In the result, appeals of the Assessee’s in ITA Nos

ITA 959/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Feb 2024AY 2012-13

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 234ASection 271(1)(c)Section 27l

mail Peter Pesce (who is claimed as HR personnel of AE in its submission) has shared with so many employees / personnels of group companies, PPT of Career Development for Management Services employees. From perusal of this document, it is evident that it discusses about general career development of ATK group

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. A.T. Kearney Ltd., Gurgaon

In the result, appeals of the Assessee’s in ITA Nos

ITA 1306/DEL/2018[2013-14]Status: DisposedITAT Delhi28 Feb 2024AY 2013-14

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 234ASection 271(1)(c)Section 27l

mail Peter Pesce (who is claimed as HR personnel of AE in its submission) has shared with so many employees / personnels of group companies, PPT of Career Development for Management Services employees. From perusal of this document, it is evident that it discusses about general career development of ATK group

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. A.T. Kearney Ltd., Gurgaon

In the result, appeals of the Assessee’s in ITA Nos

ITA 1305/DEL/2018[2012-13]Status: DisposedITAT Delhi28 Feb 2024AY 2012-13

Bench: SHRI SHAMIM YAHYA (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 234ASection 271(1)(c)Section 27l

mail Peter Pesce (who is claimed as HR personnel of AE in its submission) has shared with so many employees / personnels of group companies, PPT of Career Development for Management Services employees. From perusal of this document, it is evident that it discusses about general career development of ATK group

Anjana Foundation Vadodara, Vadodara vs. The AO, CPC, Bangalore Present the ITO, Ward Exemption, Vadodara

In the result, the appeal

ITA 695/AHD/2023[2021-22]Status: DisposedITAT Ahmedabad07 Feb 2024AY 2021-22

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Shri Dileep K. Vaidya &
Section 11Section 11(1)(d)Section 12(1)Section 143(1)Section 2(24)(iia)Section 250

sraert amici softer, aenerate =araio ‘B’ senarara | IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE MRS. ANNAPURNA GUPTA

Bharat De vs. Hi Dagha, Thanevs.ITO Ward 3(1), Kalyan

In the result, both the appeals of the assessee are dismissed

ITA 3315/MUM/2023[2009-10]Status: DisposedITAT Mumbai07 Feb 2024AY 2009-10

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 & Assessment Year: 2010-11 Bharat Devshi Dagha, Ito, Ward 3(1), 3/13, Geet Govind Chs. Rani Mansion Manpada Road, Vs. Maharashtra-421301. Dombivli East-421 201. Pan No. Aarpd 9399 Q Appellant Respondent

For Appellant: Mr. Kalpesh Khatri, CAFor Respondent: Mr. Surendra Kumar Meena, Sr. DR
Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA

Bharat De vs. Hi Dagha, Thanevs.ITO Ward 3(1), Kalyan

In the result, both the appeals of the assessee are dismissed

ITA 3314/MUM/2023[2010-11]Status: DisposedITAT Mumbai07 Feb 2024AY 2010-11

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2009-10 & Assessment Year: 2010-11 Bharat Devshi Dagha, Ito, Ward 3(1), 3/13, Geet Govind Chs. Rani Mansion Manpada Road, Vs. Maharashtra-421301. Dombivli East-421 201. Pan No. Aarpd 9399 Q Appellant Respondent

For Appellant: Mr. Kalpesh Khatri, CAFor Respondent: Mr. Surendra Kumar Meena, Sr. DR
Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA

Qrg Central Hospital and Research Centre Ltd, New Delhi vs. ACIT, Circle-20(2), New Delhi

In the result, both the appeals of the assessee are allowed

ITA 4283/DEL/2018[2015-16]Status: DisposedITAT Delhi07 Feb 2024AY 2015-16

Bench: Shri Saktijit Dey & Shri M. Balaganeshqrg Central Hospital Research Vs. Acit, Centre Ltd, Circle-21(2), 909, 9Th Floor, Surya Kiran New Delhi Building, Kg Marg, Connaught Place, New Delhi (Appellant) (Respondent) Pan:Aaacq1682M Qrg Central Hospital Research Vs. Acit, Centre Ltd, Circle-20(2), 909, 9Th Floor, Surya Kiran New Delhi Building, Kg Marg, Connaught Place, New Delhi (Appellant) (Respondent) Pan:Aaacq1682M Assessee By : Dr. Rakesh Gupta, Adv Shri Deepesh Garg, Adv Revenue By: Shri S. L. Anuragi, Sr. Dr Date Of Hearing 14/11/2023 Date Of Pronouncement 07/02/2024

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri S. L. Anuragi, Sr. DR
Section 143(3)Section 15Section 23Section 28Section 37

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT

Qrg Central Hospital and Research Centre Ltd, New Delhi vs. ACIT, Circle-21(2), New Delhi

In the result, both the appeals of the assessee are allowed

ITA 4854/DEL/2017[2014-15]Status: DisposedITAT Delhi07 Feb 2024AY 2014-15

Bench: Shri Saktijit Dey & Shri M. Balaganeshqrg Central Hospital Research Vs. Acit, Centre Ltd, Circle-21(2), 909, 9Th Floor, Surya Kiran New Delhi Building, Kg Marg, Connaught Place, New Delhi (Appellant) (Respondent) Pan:Aaacq1682M Qrg Central Hospital Research Vs. Acit, Centre Ltd, Circle-20(2), 909, 9Th Floor, Surya Kiran New Delhi Building, Kg Marg, Connaught Place, New Delhi (Appellant) (Respondent) Pan:Aaacq1682M Assessee By : Dr. Rakesh Gupta, Adv Shri Deepesh Garg, Adv Revenue By: Shri S. L. Anuragi, Sr. Dr Date Of Hearing 14/11/2023 Date Of Pronouncement 07/02/2024

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri S. L. Anuragi, Sr. DR
Section 143(3)Section 15Section 23Section 28Section 37

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT

Anish, Panipat vs. ITO, Panipat

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1461/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Jan 2024AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganeshanish Malik, Vs. Income Tax Officer, 210, Vpo Risalu, Ward-1, Panipat Panipat, Haryana (Appellant) (Respondent) Pan:Amqpm2167C Assessee By : Shri Nitin Gulati, Adv Shri Vikash Gupta, Ca Revenue By: Shri Kanv Bali, Sr. Dr Date Of Hearing 11/01/2024 Date Of Pronouncement 23/01/2024

For Appellant: Shri Nitin Gulati, AdvFor Respondent: Shri Kanv Bali, Sr. DR
Section 143(3)

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER and SHRI M. BALAGANESH

Ge Precision Healthcare Llc, Usa vs. The Assistant Commissioner of Income Tax, Circle 1(3)(1), Minto Road, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2623/DEL/2023[AY 2021-22]Status: DisposedITAT Delhi17 Jan 2024

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ravi Sharma, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 234ASection 234BSection 234FSection 270ASection 56Section 9(1)(vii)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R

Dhirajlal Savailal Shah, Ahmedabad vs. The AO, CPC, Bangalore Present Juridiction the ITO, Ward-5(3)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 274/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad05 Jan 2024AY 2017-18

Bench: Final Hearing Of Appeal.”

For Appellant: Shri Hardik Vora, A.RFor Respondent: Ms. Saumya Pandey Jain, Sr. D.R
Section 143Section 143(1)Section 154

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Ms. Suchitra Kamble, Judicial Member Assessment Year 2017-18 Dhirajlal Savailal

Chandrika Tapuriah, Klokata vs. DCIT, Central Circle-1(2), Mumbai

ITA 545/MUM/2019[2006-07]Status: FixedITAT Mumbai20 Dec 2023AY 2006-07

Bench: Shri Kuldip Singh & Shri S Rifaur Rahman

For Appellant: NoneFor Respondent: Smt. R. M. Madhavi, CIT-D.R

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S RIFAUR

Chandrika Tapuriah, Mumbai vs. DCIT-CC-1(2), Mumbai

ITA 544/MUM/2019[20001-02]Status: FixedITAT Mumbai20 Dec 2023

Bench: Shri Kuldip Singh & Shri S Rifaur Rahman

For Appellant: NoneFor Respondent: Smt. R. M. Madhavi, CIT-D.R

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S RIFAUR

Chandrika Tapuriah, Mumbai vs. DCIT, Central Circle-1(2), Mumbai

ITA 543/MUM/2019[2002-03]Status: FixedITAT Mumbai20 Dec 2023AY 2002-03

Bench: Shri Kuldip Singh & Shri S Rifaur Rahman

For Appellant: NoneFor Respondent: Smt. R. M. Madhavi, CIT-D.R

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S RIFAUR

Chandrika Tapuriah, Kolkata vs. DCIT(CC)-1(2), Mumbai

ITA 542/MUM/2019[2001-02]Status: FixedITAT Mumbai20 Dec 2023AY 2001-02

Bench: Shri Kuldip Singh & Shri S Rifaur Rahman

For Appellant: NoneFor Respondent: Smt. R. M. Madhavi, CIT-D.R

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “C”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S RIFAUR

Sapien Funds Ltd, Mauritius vs. CIT(International Taxation), New Delhi

In the result, appeal of the assessee is allowed

ITA 2890/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Nov 2023AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

For Appellant: Advocate
Section 143(3)Section 263

dealing with Prevention of treaty abuse, envisages the fol lowing approaches in bi lateral treaties to curb treaty abuse. India has accepted to apply PPT as an interim measure and intends where possible to adopt LOB provision, in addition or replacement of PPT, through bi lateral negotiations along with Simpl

M/S Jayshri Structures, Ahmedabad vs. The Deputy Commr. of Income Tax, Cen. Cir.-1, Rajkot-Gujarat

The appeal of the appellant is dismissed

ITA 149/RJT/2018[2014-15]Status: DisposedITAT Rajkot03 Nov 2023AY 2014-15

Bench: Shri Waseem Ahmed (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And

Pankaj D Dube, Nagpur vs. Principal Commissioner of Income Tax, Nagpur

ITA 114/NAG/2019[2014-15]Status: DisposedITAT Nagpur28 Sept 2023AY 2014-15

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

For Appellant: -None-For Respondent: Shri Kailash Kanojiya, Sr. DR
Section 263

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH : NAGPUR [THROUGH VIRTUAL HEARING AT INCOME TAX APPELLATE TRIBUNAL : PUNE BENCHES : PUNE