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“double taxation”

MiscellaneousGeneralGeneral4,703 judgments

The decision most relied on for double taxation is DIT v. New Skies Satellite BV (382 ITR 114), cited in 325 judgments on BharatTax.

Leading authorities on double taxation

DIT v. New Skies Satellite BV
382 ITR 114 · 2016 · High Court
325
citing judgments

An amendment to the Income Tax Act, such as the Finance Act, 2012 amendment to Section 9(1)(vi) defining royalty, does not automatically override or alter the definition of 'royalty' as provided in a Double Taxation Avoidance Agreement (DTAA) unless the DTAA itself is bilaterally amended. The definition of royalty in a DTAA remains unaffected by unilateral changes to domestic law.

CIT v. Siemens Aktiongesellschaft
310 ITR 320 · 2009 · High Court
259
citing judgments

Reimbursements of actual expenses without any profit element are not taxable income. Additionally, mere amendments to the Income-tax Act do not override the provisions of Double Taxation Avoidance Agreements (DTAAs).

Transmission Corporation of Andhra Pradesh v. CIT
239 ITR 587 · 1999 · Supreme Court
243
citing judgments

The Supreme Court lays down principles for deducting tax at source (TDS) under Section 195 on payments to non-residents, including aspects of income deemed taxable in India and the application of Double Taxation Avoidance Agreements (DTAAs) under Section 90.

Raymond Ltd. v. Dy. CIT
86 ITD 791 · 2003 · ITAT
154
citing judgments

For services to qualify as 'Fees for Technical Services' or 'Fees for Included Services' under Double Taxation Avoidance Agreements (DTAAs), they must 'make available' technical knowledge, experience, skill, or processes to the recipient, enabling them to apply such expertise independently.

CIT v. Visakhapatnam Port Trust
144 ITR 146 · 1983 · High Court
124
citing judgments

Sections 4 and 5 of the Income Tax Act, which define total income and chargeability, are subject to Section 90, meaning that Double Taxation Avoidance Agreements (DTAAs) override the Act's provisions in case of a conflict.

Assessing Officer (International Taxation) v. Nestle SA
458 ITR 756 · 2023 · Supreme Court
122
citing judgments

The benefit of a Most Favoured Nation (MFN) clause in a Double Taxation Avoidance Agreement (DTAA) is available only upon notification by the Government. A notification under section 90(1) is a necessary and mandatory condition for giving effect to a DTAA or any protocol that alters existing law.

Ms. Brinda Ramakrishna v. ITO
135 Taxmann.com 358 · 2022 · ITAT
109
citing judgments

The filing of Form 67 for claiming Foreign Tax Credit (FTC) is a directory requirement, not mandatory. Rule 128(9) does not provide for disallowance of FTC due to delay in filing this form. Double Taxation Avoidance Agreements (DTAAs) override domestic law.

CIT v. Havells India Ltd.
352 ITR 376 · 2013 · High Court
97
citing judgments

For royalty income, especially in the context of Double Taxation Avoidance Agreements (DTAA), the 'source of income' is the determinative factor for taxability, rather than merely the 'source of receipt'.

Judgments citing double taxation

Taj Tv Ltd., Mumbai vs. Dy CIT (It) 4(1)(2), Mumbai

In the result, the appeal by the assessee is allowed, while the appeal by the Revenue is dismissed

ITA 894/MUM/2020[2013-14]Status: DisposedITAT Mumbai26 Oct 2023AY 2013-14

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Anil Sant
Section 250

assessee in India resulting in any further tax implication. Accordingly, in view of the provisions of Article 7 of the India Mauritius Double Taxation Avoidance Agreement (“DTAA”) read with section 90(2) of the Act, the assessee submitted that its income is not subject to tax in India. Further

DCIT (It) 4(1)(2), Mumbai vs. Taj Tv Ltd., Mumbai

In the result, the appeal by the assessee is allowed, while the appeal by the Revenue is dismissed

ITA 1351/MUM/2020[2013-14]Status: DisposedITAT Mumbai26 Oct 2023AY 2013-14

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Anil Sant
Section 250

assessee in India resulting in any further tax implication. Accordingly, in view of the provisions of Article 7 of the India Mauritius Double Taxation Avoidance Agreement (“DTAA”) read with section 90(2) of the Act, the assessee submitted that its income is not subject to tax in India. Further

Inmarsat Solutions Bv, Mumbai vs. ACIT Range 2(1)(1) International Taxation, New Delhi

In the result, appeals are partly allowed

ITA 731/DEL/2023[2020-21]Status: DisposedITAT Delhi26 Oct 2023AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions Bv, Vs. Acit, Mumbai, Circle- Intl. Tax. 2(1)(1), 14Th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra Pan :Aacci9974L (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 9(1)(vi)

No.731/Del/2023, relate to taxability of certain receipts from Indian customers as royalty under Article 12 of India – Netherlands Double Taxation Avoidance Agreement (DTAA). 4. Briefly the facts are, the assessee is a non-resident corporate entity incorporated under the laws of Netherlands and is a tax resident of Netherlands ... India; however, the Assessing Officer has taxed the same as Royalty under the Act as well as in terms of the India-UK Double Taxation Avoidance Agreement (in short ‘India-UK DTAA’). The stand of the assessee has been that its receipts from TCL are in the nature of ‘business

Accion Africa-Asia Investment Company, Noida vs. ACIT International Taxation Circle 1(1)(1), New Delhi

In the result, the appeal is allowed, as indicated above

ITA 1815/DEL/2023[2020-21]Status: HeardITAT Delhi26 Oct 2023AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2020-21 . Accion Africa-Asia Vs. Acit, Investment Company, International Taxation, C/O- Ankul Goyal, Advocate Circle-1(1)(1), Azb & Partners, A-8, Sector-4, New Delhi Noida Pan :Aajca1104H (Appellant) (Respondent)

Section 143(3)Section 144C(13)

assessee, being a tax resident of Mauritius holding a valid Tax Residency Certificate (‘TRC’), is entitled to avail benefits under India – Mauritius Double Taxation Avoidance Agreement (DTAA). It was submitted that in terms of Article 13(4) of India – Mauritius treaty long term capital gain arising at the hands ... Government of India has entered into an agreement with any other country outside India for granting relief of tax or for avoidance of double taxation, then in relation to the concerned assessee to whom the agreement applies the provisions of the Act, shall apply to the extent they are more

Inmarsat Solutions Bv, Mumbai vs. ACIT, Circle Int. Tax. 2(1) (1), New Delhi

In the result, appeals are partly allowed

ITA 1883/DEL/2022[2019-20]Status: DisposedITAT Delhi26 Oct 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2019-22 With Assessment Year: 2020-21. Inmarsat Solutions Bv, Vs. Acit, Mumbai, Circle- Intl. Tax. 2(1)(1), 14Th Floor, The Ruby 29 New Delhi Senapati Bapat Marg, Dadar (West), Mumbai, Maharashtra Pan :Aacci9974L (Appellant) (Respondent)

Section 143(3)Section 144C(13)Section 9(1)(vi)

No.731/Del/2023, relate to taxability of certain receipts from Indian customers as royalty under Article 12 of India – Netherlands Double Taxation Avoidance Agreement (DTAA). 4. Briefly the facts are, the assessee is a non-resident corporate entity incorporated under the laws of Netherlands and is a tax resident of Netherlands ... India; however, the Assessing Officer has taxed the same as Royalty under the Act as well as in terms of the India-UK Double Taxation Avoidance Agreement (in short ‘India-UK DTAA’). The stand of the assessee has been that its receipts from TCL are in the nature of ‘business

Sudarshan Chitlangia, Jaipur vs. The Assistant Director of Income Tax, CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 507/JPR/2023[2021-22]Status: DisposedITAT Jaipur26 Oct 2023AY 2021-22

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

For Appellant: Shri Abdulkadir Jawadwala, CAFor Respondent: Shri Anup Singh, Addl. CITa
Section 139(1)Section 154Section 224ASection 234Section 234ASection 234BSection 234CSection 90

assessee has got salary from his employer in Spain and due tax has been deducted by the employer. As per Article 15 of Double Taxation Avoidance Agreement (DTAA) with country Spain, the tax payable by assessee in that country is eligible for relief under section 90 of the Income ... Finland DTAA provides for credit for foreign taxes. The relevant portion of sub clause (2) of Article 22 is reproduced below :- “ 2. In India double taxation shall be eliminated as follows :- Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed

Tech Mahindra Ltd, Mumbai vs. DCIT Cir 2(3), Mumbai

Appeal is dismissed and assessee's appeal is partly allowed

ITA 3643/MUM/2012[2007-08]Status: DisposedITAT Mumbai25 Oct 2023AY 2007-08

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 92C(3)

assessment by way of the mutual agreement procedure under an agreement entered into under section 90 or section 90A for avoidance of double taxation, the assessee shall make a secondary adjustment: Provided that nothing contained in this section shall apply, if,— (2) the amount of primary adjustment made

DCIT 22(3), Mumbai vs. Tech Mahindra Ltd, Mumbai

Appeal is dismissed and assessee's appeal is partly allowed

ITA 3531/MUM/2012[2007-08]Status: DisposedITAT Mumbai25 Oct 2023AY 2007-08

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 92C(3)

assessment by way of the mutual agreement procedure under an agreement entered into under section 90 or section 90A for avoidance of double taxation, the assessee shall make a secondary adjustment: Provided that nothing contained in this section shall apply, if,— (2) the amount of primary adjustment made

Assistant Commissioner of Income Tax, Central Circle -3, Surat vs. M/S V Square Project, Surat

ITA 75/SRT/2023[2017-18]Status: DisposedITAT Surat23 Oct 2023AY 2017-18

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.75/Srt/2023 (Ay 2017-18) (Hearing In Virtual Court) Asstt. Commissioner Of Income- M/S V Square Project Tax, Central Circle-3, Surat, 206, 2Nd Floor, Shanti Vs Room No. 507, 5Th Floor, Aaykar Arcade, 132Ft Ring Road, Bhavan, Majura Gate, Surat- Ahmedabad-380013 395001 Pan No. Aaifv 1955 B अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 254(1)Section 68

credited as “income”, there is no justification for making addition of the same amount under the provisions of section 68 otherwise it amounts to double taxation. To support such view, assessee relied the case law of Hon’ble jurisdictional High Court in the case of CIT vs. Vishal Exports Overseas

Varsha Shrikant Paranjape, Mumbai vs. Asstt. Commissioner of Income Tax - 25(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3252/MUM/2023[2011-12]Status: DisposedITAT Mumbai20 Oct 2023AY 2011-12

Bench: Shri Aby T Varkey & Shri Amarjit Singhvarsha Shrikant Vs. Acit, Circle 25(3) Paranjape, Paranjape C-10, 6Th Floor, Room No. Bungalow, 2Nd Floor, 34, 601, Pratyaksha Kar Mg Road, Vile Parle Bhavan, Bandra Kurla (East), Mumbai – 400057 Complex, Bandra (E) Mumbai – 51 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaapp6199H Appellant .. Respondent [ Appellant By : Ronak Doshi, Chaitanya Doshi & Karan Jain Respondent By : Vithal Machindra Bhosale Date Of Hearing 05.10.2023 Date Of Pronouncement 20.10.2023

For Appellant: Ronak DoshiFor Respondent: Vithal Machindra Bhosale
Section 147Section 148Section 234Section 234BSection 45(4)

therefore, prays that the addition made by the ld. AO be deleted. WITHOUT PREJUDICE TO GROUND NO. 1, 2 and 3: GROUND NO. 4: DOUBLE TAXATION OF SAME INCOME IS ABSURD AND ILLOGICAL: 4.1 On the facts and in the circumstances of the case ... amount of Rs.5,11,09,161/- has already been offered to tax in the hands of other co-owners, the addition made amounts to double taxation of the same income. 4.3 The Appellant prays that the additional income so brought to tax in the hands of the Appellant be deleted

The Bombay Hockey Association Limited, Mumbai vs. The Income-Tax Officer Exem. Ward 2(4), Mumbai

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

ITA 2456/MUM/2023[2016-2017]Status: DisposedITAT Mumbai20 Oct 2023AY 2016-2017

Bench: Shri Kuldip Singh & Shri Amarjit Singhthe Bombay Hockey Vs. Ito Exemption Ward 2(4) Association Ltd. Piramal Chamber, Mahendra Stadium Lal Baug, Parel, D Road, Churchgate Mumbai – 400 012 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaact3149E Appellant .. Respondent [ Appellant By : Satish Mody Respondent By : Ajeya Kumar Ojha Date Of Hearing 16.10.2023 Date Of Pronouncement 20.10.2023

For Appellant: Satish ModyFor Respondent: Ajeya Kumar Ojha
Section 12ASection 250

immovable assets of Rs.39,27,812/-) respectively. The assessing officer has disallowed the claim of deprecation on the ground that it amount to double taxation as addition to the asset as well as depreciation both were claimed as an application of the object of the trust. 3. The assessee filed

DCIT, Circle-4(2), New Delhi vs. Campus Eai India Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 355/DEL/2021[2017-18]Status: DisposedITAT Delhi20 Oct 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 143(2)Section 143(3)Section 40

licence being given by Dubai Leading Technologies to the assessee or any ownership rights or copyright being retained with itself. The India-UAE Double Taxation Avoidance Agreement (“India-UAE iv) DTAA”) does not have a clause on FTS and relying on the decision of the Chennai Tribunal in the case ... appellant has made payment for development of mobile application software. In the impugned assessment order on consideration of the Double Taxation Avoidance Agreement (hereinafter referred to as "DTAA") between India and UAE in the context of remittances to Dubai Leading Technologies held that payments are in the nature of fees

Hindustan Epc Company Ltd., New Delhi vs. ACIT, Circle- 11(2), New Delhi

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

ITA 7112/DEL/2019[2016-17]Status: DisposedITAT Delhi20 Oct 2023AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganeshhindustan Epc Company Ltd, Vs. Acit, 239, Okhla Industrial Estate, Circle-11(2), Phase-Iii, New Delhi New Delhi (Appellant) (Respondent) Pan: Aafcm9606E Acit, Vs. Hindustan Epc Company Ltd, Circle-11(2), 239, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi (Appellant) (Respondent) Pan: Aafcm9606E

For Appellant: Sh. Satyen Sethi, AdvFor Respondent: Shri Vijay Vasanta, CIT DR
Section 143(3)Section 14A

Hong Kong, Special Administrative Region. The commission is paid to them for procurement of solar modules from various Chinese companies. The benefit of Double Taxation Avoidance Agreement (DTAA) was not available between India and Hong Kong and that the DTAA came into force only from 21.12.2018 and hence cannot

ACIT, Circle- 11(2), New Delhi vs. Hindustan Epc Company Ltd., New Delhi

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

ITA 6985/DEL/2019[2016-17]Status: DisposedITAT Delhi20 Oct 2023AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganeshhindustan Epc Company Ltd, Vs. Acit, 239, Okhla Industrial Estate, Circle-11(2), Phase-Iii, New Delhi New Delhi (Appellant) (Respondent) Pan: Aafcm9606E Acit, Vs. Hindustan Epc Company Ltd, Circle-11(2), 239, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi (Appellant) (Respondent) Pan: Aafcm9606E

For Appellant: Sh. Satyen Sethi, AdvFor Respondent: Shri Vijay Vasanta, CIT DR
Section 143(3)Section 14A

Hong Kong, Special Administrative Region. The commission is paid to them for procurement of solar modules from various Chinese companies. The benefit of Double Taxation Avoidance Agreement (DTAA) was not available between India and Hong Kong and that the DTAA came into force only from 21.12.2018 and hence cannot

ACIT, Central Circle-14, New Delhi vs. Brijwasi Jewellers, Delhi

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

ITA 1950/DEL/2021[2017-18]Status: DisposedITAT Delhi19 Oct 2023AY 2017-18

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

fact that the amount has already declared by the assessee as cash sales and the action of the learned AO will tantamount to double taxation of the same amount. 5. (i) On the facts and circumstances of the case, the learned CIT(A) has erred both on facts

Brijwasi Jewellers, New Delhi vs. ACIT, Central Circle-14, New Delhi

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

ITA 1027/DEL/2021[2017-18]Status: DisposedITAT Delhi19 Oct 2023AY 2017-18

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

fact that the amount has already declared by the assessee as cash sales and the action of the learned AO will tantamount to double taxation of the same amount. 5. (i) On the facts and circumstances of the case, the learned CIT(A) has erred both on facts

ACIT Central Circle-14, New Delhi vs. Brijwasi Jewellers, New Delhi

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

ITA 882/DEL/2020[2012-13]Status: DisposedITAT Delhi19 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

fact that the amount has already declared by the assessee as cash sales and the action of the learned AO will tantamount to double taxation of the same amount. 5. (i) On the facts and circumstances of the case, the learned CIT(A) has erred both on facts

ACIT Central Circle-14, New Delhi vs. Brijwasi Jewellers, New Delhi

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

ITA 881/DEL/2020[2011-12]Status: DisposedITAT Delhi19 Oct 2023AY 2011-12

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

fact that the amount has already declared by the assessee as cash sales and the action of the learned AO will tantamount to double taxation of the same amount. 5. (i) On the facts and circumstances of the case, the learned CIT(A) has erred both on facts

ACIT Central Circle-14, New Delhi vs. Brijwasi Jewellers, New Delhi

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

ITA 880/DEL/2020[2010-11]Status: DisposedITAT Delhi19 Oct 2023AY 2010-11

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

fact that the amount has already declared by the assessee as cash sales and the action of the learned AO will tantamount to double taxation of the same amount. 5. (i) On the facts and circumstances of the case, the learned CIT(A) has erred both on facts

Brijwasi Jewellers, New Delhi vs. ACIT Central Circle-06, New Delhi

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

ITA 9356/DEL/2019[2012-13]Status: DisposedITAT Delhi19 Oct 2023AY 2012-13

Bench: Sh. C. M. Gargdr. B. R. R. Kumarita No. 9284/Del/2019 : Asstt. Year : 2010-11 Ita No. 9355/Del/2019 : Asstt. Year : 2011-12 Ita No. 9356/Del/2019 : Asstt. Year : 2012-13 Ita No. 1027/Del/2021 : Asstt. Year : 2017-18 Brijwasi Jewellers, Vs Acit, 1170, Kucha Mahajani, Chandni Central Circle-14, Chowk, Delhi-110006 New Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Ita No. 880/Del/2020 : Asstt. Year : 2010-11 Ita No. 881/Del/2020 : Asstt. Year : 2011-12 Ita No. 882/Del/2020 : Asstt. Year : 2012-13 Ita No. 1950/Del/2021 : Asstt. Year : 2017-18 Acit, Vs Brijwasi Jewellers, Central Circle-14, 1170, Kucha Mahajani, Chandni New Delhi-110006 Chowk, Delhi-110006 (Appellant) (Respondent) Pan No. Aaafb2917R Assessee By : Sh. Ved Jain, Adv. & Sh. Aman Garg, Ca Revenue By : Sh. Kanv Bali, Sr. Dr Date Of Hearing: 08.08.2023 Date Of Pronouncement: 19.10.2023 Order Per Bench:

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Kanv Bali, Sr. DR
Section 142(3)Section 143(3)Section 147Section 148

fact that the amount has already declared by the assessee as cash sales and the action of the learned AO will tantamount to double taxation of the same amount. 5. (i) On the facts and circumstances of the case, the learned CIT(A) has erred both on facts