M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201

THE PR COMMISSIONER OF INCOME TAX vs. M/S GOOGLE INDIA PRIVATE LTD

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201

M/S GOOGLE IRELAND LIMITED vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201

M/S GOOGLE INDIA PRIVATE LTD vs. THE COMMISSIONER OF INCOME TAX

The appeals stand disposed of

Bench: SATISH CHANDRA SHARMA,S VISHWAJITH SHETTY

disallowance under Section 40(a)(i) of the IT Act was made on account of non-deduction of tax at source for the sums payable by the appellant to Google Ireland under the Distribution 7 Agreement. The assessing officer vide common order dated 22.2.2013 for the assessment years 2007-08 to 2012-13 passed an order under Section 201

M/S DELHI INTERNATIONAL vs. THE PRINCIPAL COMMISSIONER

Bench: S.SUJATHA,S VISHWAJITH SHETTY

3) r/w 153A of the Act for the assessment year under consideration disallowing the claim of the assessee under Section 40(a)(ia) of the Act being the amount of collection charges retained by the airlines on collection - 9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals

THE PR. COMMISSIONER OF INCOME TAX, vs. M/S. DELHI INTERNATIONAL AIRPORT PVT. LTD.,

Bench: S.SUJATHA,S VISHWAJITH SHETTY

3) r/w 153A of the Act for the assessment year under consideration disallowing the claim of the assessee under Section 40(a)(ia) of the Act being the amount of collection charges retained by the airlines on collection - 9 - of passenger service fees amongst other disallowance. Being aggrieved, the appellant preferred an appeal before the Commissioner of Income Tax (Appeals