DIRECTOR OF INCOME TAX vs. ERICSSON RADIO SYSTEM A.B.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

1i) snan be only sttch part of thc f' incone as is reasonablv attributable to opelations carried out in India. lt : is subrnitted that the aSsessee has no business connection in India and in any event has not earnecl any income in India through or fi'orn any : ITA 504/2007, l'IA 507/2007, ll'A 508/2007'lTA 5l l/2007

COMMISSIONER OF INCOME TAX vs. BHARTI HEXACOM LTD

1I-:W li.MlCiLrjfl + , ITA No. 1336/20JO Reserved oh: B"' Augnast, 2011,3 % Date of Deeiision: H'^lDcceniibcr, 20113 COMMISSIONER OV H-ICOME TAX ..... Appclllju.it Through: Mr.Kama] oavvhncy. Sr. Slandiiig Counsel versus BHARTI JtlEXACOM LTD ..... Kespoodewt Through: Mr.Aja}/ Vohra, M.s.Kavila Jha and Mr.Kaanaii Kapur, A'dvocaLcs I.TA 1679/2010 COMMISSIONER 0).F INCOME TAX .....Appellant Through: Mj'.Kamal .'Savvliiicy, Sr. Standing Counsel

CIT vs. BHARTI CELLULAR LTD

1I-:W li.MlCiLrjfl + , ITA No. 1336/20JO Reserved oh: B"' Augnast, 2011,3 % Date of Deeiision: H'^lDcceniibcr, 20113 COMMISSIONER OV H-ICOME TAX ..... Appclllju.it Through: Mr.Kama] oavvhncy. Sr. Slandiiig Counsel versus BHARTI JtlEXACOM LTD ..... Kespoodewt Through: Mr.Aja}/ Vohra, M.s.Kavila Jha and Mr.Kaanaii Kapur, A'dvocaLcs I.TA 1679/2010 COMMISSIONER 0).F INCOME TAX .....Appellant Through: Mj'.Kamal .'Savvliiicy, Sr. Standing Counsel

CIT vs. BHARTI AIRTEL LTD

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

1I-:W li.MlCiLrjfl + , ITA No. 1336/20JO Reserved oh: B"' Augnast, 2011,3 % Date of Deeiision: H'^lDcceniibcr, 20113 COMMISSIONER OV H-ICOME TAX ..... Appclllju.it Through: Mr.Kama] oavvhncy. Sr. Slandiiig Counsel versus BHARTI JtlEXACOM LTD ..... Kespoodewt Through: Mr.Aja}/ Vohra, M.s.Kavila Jha and Mr.Kaanaii Kapur, A'dvocaLcs I.TA 1679/2010 COMMISSIONER 0).F INCOME TAX .....Appellant Through: Mj'.Kamal .'Savvliiicy, Sr. Standing Counsel

CIT vs. BHARTIHEXACOM LTD

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

1I-:W li.MlCiLrjfl + , ITA No. 1336/20JO Reserved oh: B"' Augnast, 2011,3 % Date of Deeiision: H'^lDcceniibcr, 20113 COMMISSIONER OV H-ICOME TAX ..... Appclllju.it Through: Mr.Kama] oavvhncy. Sr. Slandiiig Counsel versus BHARTI JtlEXACOM LTD ..... Kespoodewt Through: Mr.Aja}/ Vohra, M.s.Kavila Jha and Mr.Kaanaii Kapur, A'dvocaLcs I.TA 1679/2010 COMMISSIONER 0).F INCOME TAX .....Appellant Through: Mj'.Kamal .'Savvliiicy, Sr. Standing Counsel

COMMISSIONER OF INCOME TAX vs. BHARTI TELENET LTD

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

1I-:W li.MlCiLrjfl + , ITA No. 1336/20JO Reserved oh: B"' Augnast, 2011,3 % Date of Deeiision: H'^lDcceniibcr, 20113 COMMISSIONER OV H-ICOME TAX ..... Appclllju.it Through: Mr.Kama] oavvhncy. Sr. Slandiiig Counsel versus BHARTI JtlEXACOM LTD ..... Kespoodewt Through: Mr.Aja}/ Vohra, M.s.Kavila Jha and Mr.Kaanaii Kapur, A'dvocaLcs I.TA 1679/2010 COMMISSIONER 0).F INCOME TAX .....Appellant Through: Mj'.Kamal .'Savvliiicy, Sr. Standing Counsel

CIT vs. BHARTI HEXACOM LIMITED

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

1I-:W li.MlCiLrjfl + , ITA No. 1336/20JO Reserved oh: B"' Augnast, 2011,3 % Date of Deeiision: H'^lDcceniibcr, 20113 COMMISSIONER OV H-ICOME TAX ..... Appclllju.it Through: Mr.Kama] oavvhncy. Sr. Slandiiig Counsel versus BHARTI JtlEXACOM LTD ..... Kespoodewt Through: Mr.Aja}/ Vohra, M.s.Kavila Jha and Mr.Kaanaii Kapur, A'dvocaLcs I.TA 1679/2010 COMMISSIONER 0).F INCOME TAX .....Appellant Through: Mj'.Kamal .'Savvliiicy, Sr. Standing Counsel

COMMISSIONER OF INCOME TAX vs. BHARTI HEXACOM LTD

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

1I-:W li.MlCiLrjfl + , ITA No. 1336/20JO Reserved oh: B"' Augnast, 2011,3 % Date of Deeiision: H'^lDcceniibcr, 20113 COMMISSIONER OV H-ICOME TAX ..... Appclllju.it Through: Mr.Kama] oavvhncy. Sr. Slandiiig Counsel versus BHARTI JtlEXACOM LTD ..... Kespoodewt Through: Mr.Aja}/ Vohra, M.s.Kavila Jha and Mr.Kaanaii Kapur, A'dvocaLcs I.TA 1679/2010 COMMISSIONER 0).F INCOME TAX .....Appellant Through: Mj'.Kamal .'Savvliiicy, Sr. Standing Counsel

CIT vs. BHARTI CELLULAR LTD

1I-:W li.MlCiLrjfl + , ITA No. 1336/20JO Reserved oh: B"' Augnast, 2011,3 % Date of Deeiision: H'^lDcceniibcr, 20113 COMMISSIONER OV H-ICOME TAX ..... Appclllju.it Through: Mr.Kama] oavvhncy. Sr. Slandiiig Counsel versus BHARTI JtlEXACOM LTD ..... Kespoodewt Through: Mr.Aja}/ Vohra, M.s.Kavila Jha and Mr.Kaanaii Kapur, A'dvocaLcs I.TA 1679/2010 COMMISSIONER 0).F INCOME TAX .....Appellant Through: Mj'.Kamal .'Savvliiicy, Sr. Standing Counsel

ACIT (E), CIRCLE- 1(1), NEW DELHI vs. INDO FRENCH CENTRE FOR THE PROMOTION OF ADVANCED RESEARCH, NEW DELHI

In the result the appeal of the Revenue in ITA No

Bench: Shri N.K. Billaiya & Shri K.N. Chary[A.Y 2014-15]

68,29,706/-. The assessee claimed that the transaction is covered under Clause 51 of FCRA, 2010. This claim of the assessee was dismissed by the Assessing Officer who was of the opinion that the said clause 51 of FCRA, 2010 speaks of transactions between two governments only. 7. The Assessing Officer further observed that the Government of India, vide