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“Section 3(7)”

Section References (mined)Section 3Section 3(7)9 judgments

VISTEON CORPORATION,MICHIGAN vs. ACIT, INTERNATIONAL TAXATION, CIRCLE-2(2), CHENNAI

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

ITA 2962/CHNY/2024[2015-16]Status: DisposedITAT Chennai26 Mar 2025AY 2015-16

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2962 /Chny/2024 निर्ाारण वर्ा /Assessment Years: 2015-16 Visteon Corporation Asst. Commissioner Of Income Tax, Grace Lake Corporation Centre, International Taxation, Van Buren Township, Circle-2(2), Michigan-48111 Chennai. [Pan: Aadcv5660K] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri Ajay Vohra, Sr. Advocate Mr.Aditya Vohra, Advocate (Virtual) प्रत्यर्थी की ओर से /Revenue By : Shri R. Raghupathy, Addl. Cit सुिवाई की तारीख/Date Of Hearing : 17.02.2025 घोर्णा की तारीख /Date Of Pronouncement : 26.03.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri Ajay Vohra, Sr. Advocate Mr.AdityaFor Respondent: Shri R. Raghupathy, Addl. CIT
Section 263

such hardware or software other than the right to use 6. Further, in Exhibit A - IT Services Description, as per Section 3(7), the assessee will for rendering the services, under "Conditions and Assumptions" will maintain full authority and control for access to the computer room. And, under the heads

VISTEON CORPORATION,MICHIGAN vs. DCIT, INTERNATIONAL TAXATION, CIRCLE-2(2), CHENNAI

The appeal stands partly allowed in terms of our above order

ITA 1347/CHNY/2023[2021-22]Status: DisposedITAT Chennai26 Feb 2025AY 2021-22

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1347/Chny/2023 (िनधा*रण वष* / Assessment Year: 2021-22) M/S. Visteon Corporation Dcit बनाम/ Grace Lake Corporation Centre, International Taxation Van Buren Township Circle-2(2), Vs. Michigan – 48111 Chennai. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aadcv-5660-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Ms. Jyotsna Sivakumar (Advocate) & Shri Ajay Vohra (Senior Advocate) – Ld. Ars (Through Virtual Mode ) ""थ" की ओर से/Respondent By : Shri Nilay Baran Som (Cit) -Ld. Dr सुनवाई की तारीख/Date Of Hearing : 29-01-2025 घोषणा की तारीख /Date Of Pronouncement : 26-02-2025 आदेश / O R D E R

For Appellant: Ms. Jyotsna Sivakumar (Advocate) &For Respondent: Shri Nilay Baran Som (CIT) -Ld. DR
Section 115ASection 143(3)Section 144CSection 144C(5)Section 9(1)(vii)

such hardware or software other than the right to use; 6. Further, in Exhibit A - IT Services Description, as per Section 3(7), the assessee will for rendering the services, under "Conditions and Assumptions" will maintain full authority and control for access to the computer room. And, under the heads

VISTEON CORPORATION,MICHIGAN vs. DCIT, INTENL TAXN,CIRCLE-2(2), CHENNAI

In the result, the appeal filed by the assessee in ITA

ITA 258/CHNY/2023[2013-14]Status: DisposedITAT Chennai30 Sept 2024AY 2013-14

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R. Raghunatha

For Appellant: Shri. Ajoy Vohra, Sr. Advocate (By Virtual), Ms. Jyotsma Sivakumar and Shri. AdiFor Respondent: Shri. Nilay Baran Som, IRS, CIT
Section 142(1)Section 147

software other than the right to use; ITA No.258 /Chny/2023 &23 & SP No.27/Chny/2023 6. Further, in Exhibit A - IT Services Description, as per Section 3(7), the assessee will for rendering the services, under "Conditions and Assumptions" will maintain full authority and control for access to the computer room

VISTEON CORPORATION,MICHIGAN vs. DCIT, INTENL TAXN,CIRCLE-2(2), CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 262/CHNY/2023[2017-18]Status: DisposedITAT Chennai26 Jul 2024AY 2017-18

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.:259, 260, 261 & 262/Chny/2023 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 & S.A. Nos. 28, 29 & 30/Chny/2023 [In Ita Nos. 259, 261 & 262/Chny/2023] M/S. Visteon Corporation, The Deputy Commissioner Grace Lake Corporation Centre, Vs. Of Income Tax, Van Buren Township, International Taxation, Michigan - 48111 Circle 2(2), Chennai. Pan: Aadcv 5660K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Ajay Vohra, Sr. Advocate (By Virtual) Shri Aditya Vohra, Advocate ""यथ" क" ओर से/Respondent By : Shri Nilay Bara Som, Cit सुनवाई क" तारीख/Date Of Hearing : 01.07.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.07.2024 आदेश /O R D E R Per Mahavir Singh: These Three Appeals By The Assessee In Ita Nos.259, 261 & 262/Chny/2023 Are Arising Out Of The Final Assessment Orders Passed By The Assistant Commissioner Of Income Tax, International Taxation Circle 2(2), Chennai Vide Orders Of Even Date 06.01.2023 In Pursuant To The Directions Of The Dispute Resolution Panel-2

For Appellant: Shri Ajay Vohra, Sr. Advocate (By Virtual)For Respondent: Shri Nilay Bara Som, CIT
Section 142(1)Section 263

right to use; ITA Nos. 259 to 262/CHNY/2023 & SA Nos.28 to 30/CHNY/2023 6. Further, in Exhibit A - IT Services Description, as per Section 3(7), the assessee will for rendering the services, under "Conditions and Assumptions" will maintain full authority and control for access to the computer room. And, under

VISTEON CORPORATION,MICHIGAN vs. DCIT, INTENL TAXN,CIRCLE-2(2), CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 261/CHNY/2023[2016-17]Status: DisposedITAT Chennai26 Jul 2024AY 2016-17

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.:259, 260, 261 & 262/Chny/2023 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 & S.A. Nos. 28, 29 & 30/Chny/2023 [In Ita Nos. 259, 261 & 262/Chny/2023] M/S. Visteon Corporation, The Deputy Commissioner Grace Lake Corporation Centre, Vs. Of Income Tax, Van Buren Township, International Taxation, Michigan - 48111 Circle 2(2), Chennai. Pan: Aadcv 5660K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Ajay Vohra, Sr. Advocate (By Virtual) Shri Aditya Vohra, Advocate ""यथ" क" ओर से/Respondent By : Shri Nilay Bara Som, Cit सुनवाई क" तारीख/Date Of Hearing : 01.07.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.07.2024 आदेश /O R D E R Per Mahavir Singh: These Three Appeals By The Assessee In Ita Nos.259, 261 & 262/Chny/2023 Are Arising Out Of The Final Assessment Orders Passed By The Assistant Commissioner Of Income Tax, International Taxation Circle 2(2), Chennai Vide Orders Of Even Date 06.01.2023 In Pursuant To The Directions Of The Dispute Resolution Panel-2

For Appellant: Shri Ajay Vohra, Sr. Advocate (By Virtual)For Respondent: Shri Nilay Bara Som, CIT
Section 142(1)Section 263

right to use; ITA Nos. 259 to 262/CHNY/2023 & SA Nos.28 to 30/CHNY/2023 6. Further, in Exhibit A - IT Services Description, as per Section 3(7), the assessee will for rendering the services, under "Conditions and Assumptions" will maintain full authority and control for access to the computer room. And, under

VISTEON CORPORATION,MICHIGAN vs. DCIT INTERNATIONAL TAXATION, CIRCLE 2(2), CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 260/CHNY/2023[2015-16]Status: DisposedITAT Chennai26 Jul 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.:259, 260, 261 & 262/Chny/2023 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 & S.A. Nos. 28, 29 & 30/Chny/2023 [In Ita Nos. 259, 261 & 262/Chny/2023] M/S. Visteon Corporation, The Deputy Commissioner Grace Lake Corporation Centre, Vs. Of Income Tax, Van Buren Township, International Taxation, Michigan - 48111 Circle 2(2), Chennai. Pan: Aadcv 5660K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Ajay Vohra, Sr. Advocate (By Virtual) Shri Aditya Vohra, Advocate ""यथ" क" ओर से/Respondent By : Shri Nilay Bara Som, Cit सुनवाई क" तारीख/Date Of Hearing : 01.07.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.07.2024 आदेश /O R D E R Per Mahavir Singh: These Three Appeals By The Assessee In Ita Nos.259, 261 & 262/Chny/2023 Are Arising Out Of The Final Assessment Orders Passed By The Assistant Commissioner Of Income Tax, International Taxation Circle 2(2), Chennai Vide Orders Of Even Date 06.01.2023 In Pursuant To The Directions Of The Dispute Resolution Panel-2

For Appellant: Shri Ajay Vohra, Sr. Advocate (By Virtual)For Respondent: Shri Nilay Bara Som, CIT
Section 142(1)Section 263

right to use; ITA Nos. 259 to 262/CHNY/2023 & SA Nos.28 to 30/CHNY/2023 6. Further, in Exhibit A - IT Services Description, as per Section 3(7), the assessee will for rendering the services, under "Conditions and Assumptions" will maintain full authority and control for access to the computer room. And, under

VISTEON CORPORATION,MICHIGAN vs. DCIT, INTENL TAXN,CIRCLE-2(2), CHENNAI

In the result, the appeals filed by the assessee in ITA Nos

ITA 259/CHNY/2023[2014-15]Status: DisposedITAT Chennai26 Jul 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita Nos.:259, 260, 261 & 262/Chny/2023 िनधा"रण वष"/Assessment Years:2014-15, 2015-16, 2016-17 & 2017-18 & S.A. Nos. 28, 29 & 30/Chny/2023 [In Ita Nos. 259, 261 & 262/Chny/2023] M/S. Visteon Corporation, The Deputy Commissioner Grace Lake Corporation Centre, Vs. Of Income Tax, Van Buren Township, International Taxation, Michigan - 48111 Circle 2(2), Chennai. Pan: Aadcv 5660K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri Ajay Vohra, Sr. Advocate (By Virtual) Shri Aditya Vohra, Advocate ""यथ" क" ओर से/Respondent By : Shri Nilay Bara Som, Cit सुनवाई क" तारीख/Date Of Hearing : 01.07.2024 घोषणा क" तारीख/Date Of Pronouncement : 26.07.2024 आदेश /O R D E R Per Mahavir Singh: These Three Appeals By The Assessee In Ita Nos.259, 261 & 262/Chny/2023 Are Arising Out Of The Final Assessment Orders Passed By The Assistant Commissioner Of Income Tax, International Taxation Circle 2(2), Chennai Vide Orders Of Even Date 06.01.2023 In Pursuant To The Directions Of The Dispute Resolution Panel-2

For Appellant: Shri Ajay Vohra, Sr. Advocate (By Virtual)For Respondent: Shri Nilay Bara Som, CIT
Section 142(1)Section 263

right to use; ITA Nos. 259 to 262/CHNY/2023 & SA Nos.28 to 30/CHNY/2023 6. Further, in Exhibit A - IT Services Description, as per Section 3(7), the assessee will for rendering the services, under "Conditions and Assumptions" will maintain full authority and control for access to the computer room. And, under

UTTAM ENERGY LIMITED,PUNE vs. ACIT CIRCLE-12, PUNE

Appeal of the Assessee is partly allowed

ITA 2033/PUN/2019[2015-16]Status: DisposedITAT Pune30 May 2024AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2033/Pun/2019 िनधा"रण वष" / Assessment Year: 2015-16 Uttam Energy Limited, The Acit, Circle-12, Mahendra Chamber, Mayfair V Pune. Co-Op Housing Society, S A-4, Dhole Patil Road, Pune – 411001. Pan: Aabcu4100H Appellant/ Revenue Respondent /Assessee Assessee By Shri Ch Naniwadekar & Kiran Sanmane – Ar;S Revenue By Shri Deepak Garg – Cit Date Of Hearing 16/05/2024 Date Of Pronouncement 30/05/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Has Been Filed By The Assessee Against The Final Assessment Order Of The Learned Acit, Circle-12, Pune Passed U/Sec. 143(3) R.W.S. 144C(13) Of The Of The Income Tax Act, 1961 (In Short "The Act") After Giving Effect To The Learned Drp’S Order Dated 24.09.2019. 1.1 The Assessee Has Raised The Following Grounds Of Appeal :

Section 143(3)Section 153Section 153(1)Section 40A(2)(b)Section 92BSection 92C

India [(200) 2 SCC 536]. In this case the Court dealt with the definitions of ‘Central Act’, ‘enactment’, ‘regulation’, ‘rule’ as defined in Sections 3(7), 3(19), 3(50) and 3(51) respectively in the General Clauses Act and held that Section 6 only applies to Central

DCIT, CIRCLE-7(1)(1), MUMBAI vs. M/S. HIND ALUMINIUM INDUSTRIES LTD.,, MUMBAI

In the result, Cross objection of the assessee is allowed and appeal of the Revenue is dismissed

ITA 1904/MUM/2023[2013-14]Status: DisposedITAT Mumbai30 Oct 2023AY 2013-14
Section 143(2)Section 143(3)Section 92BSection 92C

India [(200) 2 SCC 536]. In this case the Court dealt with the definitions of 'Central Act', 'enactment', 'regulation', 'rule' as defined in Sections 3(7), 3(19), 3(50) and 3(51) respectively in the General Clauses Act and held that Section 6 only applies to Central