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4 results for “transfer pricing”+ Section 115A(1)(b)clear

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Section 1956 Section 2015 Section 201(1)4 Deduction4 Double Taxation/DTAA4 Survey u/s 133A4 Section 133A3 Section 402 Section 9(1)(vii)2

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRLCE - 1(1), BENGALURU vs. APPLIED MATERIALS INDIA PRIVATE LIMITED, BENGALURU

In the result, all these 4 appeals filed by the Revenue are dismissed

ITA 1296/BANG/2024[2017-18]Status: DisposedITAT Bangalore24 Jul 2025AY 2017-18

For Appellant: Dr. Divya K.J., CIT(DR)(ITAT), BengaluruFor Respondent: Shri Suryanarayan, AR

Section 133ASection 195Section 201Section 201(1)

b) accrues or arises or is deemed to accrue or arise to him in India\nduring such year.\n\n10.1 Breaking down sub-section (2) into its components, it covers income\nof a non-resident from whatever source derived which (i) is received in India;\n(ii) accrues in India; (iii) arises in India; (iv) is deemed to be received

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRLCE - 1(1), BENGALURU vs. APPLIED MATERIALS INDIA PRIVATE LIMITED, BENGALURU

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE - 1(1), BENGALURU vs. APPLIED MATERIALS INDIA PRIVATE LIMITED, BENGALURU

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRLCE - 1(1), BENGALURU vs. APPLIED MATERIALS INDIA PRIVATE LIMITED, BENGALURU

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE - 1(1), BENGALURU vs. APPLIED MATERIALS INDIA PRIVATE LIMITED, BENGALURU

DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE-1(1), BENGALURU vs. APPLIED MATERIALS INDIA PRIVATE LIMITED, BENGALURU

INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD-1(2), BENGLAURU, BENGALURU vs. UNITEDLEX INDIA PVT. LTD. (EARLIER KNOWN AS I-RUNWAY INDIA PRIVATE LIMITED), BENGALURU