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“PPT”

International TaxMLIMLI293 judgments

Judgments citing PPT

DCIT, Circle, Panipat vs. Paliwal Overseas Pvt. Ltd., Panipat

In the result, Revenue’s appeal being ITA No

ITA 644/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Sept 2023AY 2012-13

Bench: Shri Kul Bharat & Shri Pradip Kumar Kediaassessment Year: 2011-12

Section 36

1 ITA Nos. 5818/Del/2017 & ITA 644, 1263, 2082 & 2083/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI

ACIT, Circle, Panipat vs. Paliwal Overseas Pvt. Ltd., Panipat

In the result, Revenue’s appeal being ITA No

ITA 2083/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Sept 2023AY 2014-15

Bench: Shri Kul Bharat & Shri Pradip Kumar Kediaassessment Year: 2011-12

Section 36

1 ITA Nos. 5818/Del/2017 & ITA 644, 1263, 2082 & 2083/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI

ACIT, Circle, Panipat vs. Paliwal Overseas Pvt. Ltd., Panipat

In the result, Revenue’s appeal being ITA No

ITA 2082/DEL/2018[2010-11]Status: DisposedITAT Delhi27 Sept 2023AY 2010-11

Bench: Shri Kul Bharat & Shri Pradip Kumar Kediaassessment Year: 2011-12

Section 36

1 ITA Nos. 5818/Del/2017 & ITA 644, 1263, 2082 & 2083/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI

ACIT, Circle, Panipat vs. Paliwal Overseas P.Ltd, Panipat

In the result, Revenue’s appeal being ITA No

ITA 1263/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Sept 2023AY 2013-14

Bench: Shri Kul Bharat & Shri Pradip Kumar Kediaassessment Year: 2011-12

Section 36

1 ITA Nos. 5818/Del/2017 & ITA 644, 1263, 2082 & 2083/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI

Paliwal Overseas Pvt. Ltd., Panipat vs. DCIT, Circle, Panipat

In the result, Revenue’s appeal being ITA No

ITA 5878/DEL/2017[2011-12]Status: DisposedITAT Delhi27 Sept 2023AY 2011-12

Bench: Shri Kul Bharat & Shri Pradip Kumar Kediaassessment Year: 2011-12

Section 36

1 ITA Nos. 5818/Del/2017 & ITA 644, 1263, 2082 & 2083/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI

Income Tax Officer, Ward-2(3)(8), Surat vs. Mahaveer Shantilal Jain, Surat

ITA 453/SRT/2019[2013-14]Status: DisposedITAT Surat25 Sept 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.453/Srt/2019 "नधा"रण वष"/Assessment Year: (2013-14) (Physical Hearing) The Ito, Vs. Mahaveer Shantilal Jain, Ward-2(3)(8), Prop. M/S Mukesh Diamonds, 1St Surat. Office No.401, Floor, H.No.5/1171/72/73/1090, New Dtc, Hath Falia, Haripura, Surat – 395009. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqupj6439L Appellant By Shri Ritesh Mishra, Cit(Dr) Respondent By Shri P. M. Jagasheth, Ca Date Of Hearing 08/09/2023 Date Of Pronouncement 25/09/2023

Section 142(1)Section 143(2)Section 143(3)

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

Suman Tripathi, Ghaziabad vs. ITO, Ward-2(2)(4), Ghaziabad

In the result, appeal of the assessee is allowed as indicated

ITA 1436/DEL/2023[2012-13]Status: DisposedITAT Delhi12 Sept 2023AY 2012-13

Bench: The Ld.Cit(A) Due To Lack Of Advice Of The Tax Consultant & As A Matter Of Inadvertent Omission. The Ld. Counsel Submitted

Section 143(2)Section 147Section 292B

I.T.A.No.1436/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आ

ACIT, Circle - 2(1), Panaji vs. M/S Jay Ram Ore Carriers, Vasco

In the result, the appeal filed by the Revenue stands allowed

ITA 227/PAN/2018[2014-15]Status: DisposedITAT Panaji29 Aug 2023AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.227/Pan/2018 िनधा"रण वष" / Assessment Year : 2014-15 Acit, Circle-2(1), Panaji, Vs. M/S. Jay Ram Ore Goa. Carriers, 2Nd Floor, Sunflower Appts, Opp. St. Andrew Church, Vasco, Goa. Pan : Aaffj0752R Appellant Respondent Revenue By : Shri N. Shrikanth Assessee By : Shri R. D. Onkar Date Of Hearing : 16.08.2023 Date Of Pronouncement : 29.08.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Revenue Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Panaji [‘The Cit(A)’] Dated 30.03.2018 For The Assessment Year 2014-15. 2. Briefly, The Facts Of The Case Are That The Respondent-Assessee Is A Partnership Firm Engaged In The Business Of Operation Of Barge Of Contract. The Return Of Income For The Assessment Year 2014-15 Was Filed By The Appellant Firm On 29.07.2014 Declaring Total Income

For Appellant: Shri R. D. OnkarFor Respondent: Shri N. Shrikanth
Section 143(3)Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI

Tarachand Jain, Udaipur vs. ACIT, Circle-1, Udaipur

In the result the appeal filed by the assessee is allowed

ITA 297/JODH/2017[2009-10]Status: DisposedITAT Jodhpur17 Aug 2023AY 2009-10
For Appellant: Mr. Devendra Punjawat.ARFor Respondent: Ms. Nidhi Nair, JCIT -DR
Section 143(1)Section 143(3)Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, JODHPUR BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI DR. DIPAK P

Ge Precision Healthcare Llc, Karnataka vs. ACIT Circle International Tax 1(3)(1), New Delhi

In the result, appeal is allowed, as indicated above

ITA 404/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Aug 2023AY 2020-21

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2020-21

Section 115ASection 143(3)Section 144C(13)Section 4Section 56Section 56(1)Section 9(1)(vii)

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

Shri Surti Modh Vanik Jagruti Mandal, Mumbai vs. Exem. Ward-2(3), Mumbai

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

ITA 1316/MUM/2023[2023-2024]Status: DisposedITAT Mumbai27 Jul 2023AY 2023-2024

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. Nos. 1315 & 1316/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2023-24) Shri Surti Modh Vanik बिधम/ Ito(E), Ward-2(3) Jagruti Mandal

For Appellant: Shri Ashok MehtaFor Respondent: Dr. Kishore Dhule (DR)
Section 11Section 12Section 12ASection 13(1)Section 13(1)(b)Section 80GSection 80G(5)(ii)

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM

Shri Surti Modh Vanik Jagruti Mandal, Mumbai vs. Exem. Ward-2(3), Mumbai

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

ITA 1315/MUM/2023[2023-2024]Status: DisposedITAT Mumbai27 Jul 2023AY 2023-2024

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. Nos. 1315 & 1316/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2023-24) Shri Surti Modh Vanik बिधम/ Ito(E), Ward-2(3) Jagruti Mandal

For Appellant: Shri Ashok MehtaFor Respondent: Dr. Kishore Dhule (DR)
Section 11Section 12Section 12ASection 13(1)Section 13(1)(b)Section 80GSection 80G(5)(ii)

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM

DCIT (It) -4(2) (2), Mumbai vs. Sun Life Assurance Company of Canada, Canada

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

ITA 1929/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Jun 2023AY 2015-16

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 1928 & 1929/Mum/2022 (A.Ys. 2015-16 & 2016-17)

For Appellant: Soumendu Kumar DasFor Respondent: P.J. Pardiwala &
Section 143(2)Section 245Q(1)

evidence by the form of a typical End-user License Agreement (EULA) for using ms office apps (including MS word MS excel, MS PPT) which would be signed by the Appellant [To be confirmed by SLA]  agrees to use the software for its own internal use and business purposes

DCIT (It) -4(2) (2), Mumbai vs. Sun Life Assurance Company of Canada, Canada

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

ITA 1928/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Jun 2023AY 2016-17

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 1928 & 1929/Mum/2022 (A.Ys. 2015-16 & 2016-17)

For Appellant: Soumendu Kumar DasFor Respondent: P.J. Pardiwala &
Section 143(2)Section 245Q(1)

evidence by the form of a typical End-user License Agreement (EULA) for using ms office apps (including MS word MS excel, MS PPT) which would be signed by the Appellant [To be confirmed by SLA]  agrees to use the software for its own internal use and business purposes

Smt. Madhviben Nileshkumar Gantra, Rajkot vs. The ITO, Ward-1 (2) (5), Rajkot

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

ITA 47/RJT/2020[2011-12]Status: DisposedITAT Rajkot28 Jun 2023AY 2011-12

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 47/Rjt/2020 िनधा"रण वष"/Asstt. Year: 2011-12 Smt. Madhaviben Nileshkumar Income-Tax Officer, Ganatra, Vs. Ward-1(2)(5), 1St Floor Tirupati Appt., Rajkot. Rajputpara, Rajkot-360001. Pan: Asdpg2945B

For Appellant: Shri D.M. Rindani, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 139Section 147Section 148Section 68oSection 69A

आयकर अपीलीय अिधकरण, अहमदाबाद "ायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, (Conducted through E-Court, Rajkot) BEFORE SHRI WASEEM AHMED

Harshit Gems Ltd, Surat vs. Asst. Commissioner of Income Tax, Surat

In the result, assessee’s Co is allowed and Revenue’s appeal is dismissed

ITA 344/SRT/2022[2014-15]Status: DisposedITAT Surat13 Jun 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 139(1)Section 143(3)Section 147Section 148Section 153(2)Section 153(3)Section 254(1)Section 263

आयकर अपील"य अ"धकरण,सुरत "यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN

Harshit Gems Ltd, Surat vs. Dy. Commissioner of Income Tax, Surat

In the result, assessee’s Co is allowed and Revenue’s appeal is dismissed

ITA 342/SRT/2022[2012-13]Status: DisposedITAT Surat13 Jun 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 139(1)Section 143(3)Section 147Section 148Section 153(2)Section 153(3)Section 254(1)Section 263

आयकर अपील"य अ"धकरण,सुरत "यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN

Asst. Commissioner of Income Tax, Central Circle-3, Surat vs. M/S. Harshit Gems Ltd., Surat

In the result, assessee’s Co is allowed and Revenue’s appeal is dismissed

ITA 314/SRT/2022[2014-15]Status: DisposedITAT Surat13 Jun 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 139(1)Section 143(3)Section 147Section 148Section 153(2)Section 153(3)Section 254(1)Section 263

आयकर अपील"य अ"धकरण,सुरत "यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN

Asst. Commissioner of Income Tax, Central Circle-3, Surat vs. M/S. Harshit Gems Ltd., Surat

In the result, assessee’s Co is allowed and Revenue’s appeal is dismissed

ITA 313/SRT/2022[2012-13]Status: DisposedITAT Surat13 Jun 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 139(1)Section 143(3)Section 147Section 148Section 153(2)Section 153(3)Section 254(1)Section 263

आयकर अपील"य अ"धकरण,सुरत "यायपीठ,सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN

Sapein Funds Ltd., Mauritius vs. CIT (International Taxation) Delhi-3, New Delhi

In the result, the appeal of the assessee is allowed

ITA 976/DEL/2022[2017-18]Status: DisposedITAT Delhi08 Jun 2023AY 2017-18

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

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Sh. Vizay Vasanta, CIT-DR
Section 143(3)Section 263

dealing with Prevention of treaty abuse, envisages the following approaches in bilateral 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 bilateral negotiations along with Simplified LoB. India