ISHARES MSCI ALL COUNTRY ASIA EX JAPAN ETF(AS A SUCCESSOR TO ISHARES MSCI ALL COUNTRY ASIA EX JAPAN MAURITIUS CO),MUMBAI vs. DCIT (INT)-2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

TDS to the extent of Rs.\n1,60,433.\n14. Without prejudice to the above, erred in levying interest under section\n234B amounting to Rs.7,94,29,712 in the computation sheet, annexed with\nthe impugned order;\nInitiation of penal proceedings under section 270A

ISHARES MSCI EMERGING MARKETS ETF (AS A SUCCESSOR TO ISHARES EMERGING MARKETS INDEX MAURITIUS CO ),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

TDS to the extent of Rs.\n1,60,433.\n14. Without prejudice to the above, erred in levying interest under section\n234B amounting to Rs.7,94,29,712 in the computation sheet, annexed with\nthe impugned order;\nInitiation of penal proceedings under section 270A

CORNERSTONE ONDEMAND LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-2(1)(1), MUMBAI

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

270A of the Act for AY 2017-18 to 2019-20. 2. The assessee is a company incorporated and registered in United Kingdom (UK) and is a cloud-based learning and talent management solutions provider. Cornerstone Ondemand Services India Pvt. Ltd. (CSOD India) is company incorporated in India and is the Authorized Distributor of the assessee's Cloud- based Software

CORNERSTONE ONDEMAND LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-291)(1), MUMBAI

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

270A of the Act for AY 2017-18 to 2019-20. 2. The assessee is a company incorporated and registered in United Kingdom (UK) and is a cloud-based learning and talent management solutions provider. Cornerstone Ondemand Services India Pvt. Ltd. (CSOD India) is company incorporated in India and is the Authorized Distributor of the assessee's Cloud- based Software

CONNERSTONE ONDEMAND LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-2(1)(1), MUMBAI

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

270A of the Act for AY 2017-18 to 2019-20. 2. The assessee is a company incorporated and registered in United Kingdom (UK) and is a cloud-based learning and talent management solutions provider. Cornerstone Ondemand Services India Pvt. Ltd. (CSOD India) is company incorporated in India and is the Authorized Distributor of the assessee's Cloud- based Software

CORNERSTONE ONDEMAND LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-2(1)(1), MUMBAI

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

270A of the Act for AY 2017-18 to 2019-20. 2. The assessee is a company incorporated and registered in United Kingdom (UK) and is a cloud-based learning and talent management solutions provider. Cornerstone Ondemand Services India Pvt. Ltd. (CSOD India) is company incorporated in India and is the Authorized Distributor of the assessee's Cloud- based Software

CORNERSTONE ONDEMAND LIMITED ,MUMBAI vs. ACIT(IT)-2(1)(1), MUMBAI

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

270A of the Act for AY 2017-18 to 2019-20. 2. The assessee is a company incorporated and registered in United Kingdom (UK) and is a cloud-based learning and talent management solutions provider. Cornerstone Ondemand Services India Pvt. Ltd. (CSOD India) is company incorporated in India and is the Authorized Distributor of the assessee's Cloud- based Software

ISHARES CORE MSCI TOTAL INTERNATIONAL STOCK ETF (AS A SUCCESSOR TO ISHARES CORE TOTAL INTERNATIONAL STOCK MAURITIUS CO ),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

TDS to the extent of Rs.\n1,60,433.\n14. Without prejudice to the above, erred in levying interest under section\n234B amounting to Rs.7,94,29,712 in the computation sheet, annexed with\nthe impugned order;\nInitiation of penal proceedings under section 270A

ISHARES MSCI EM UCITS ETF USD DIST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

TDS to the extent of Rs.\n1,60,433.\n\n14. Without prejudice to the above, erred in levying interest under section\n234B amounting to Rs.7,94,29,712 in the computation sheet, annexed with\nthe impugned order;\n\nInitiation of penal proceedings under section 270A

ISHARES CORE MSCI EM IMI UCITS ETF,MUMBAI vs. DCIT (INT)-2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

TDS to the extent of Rs.\n1,60,433.\n14. Without prejudice to the above, erred in levying interest under section\n234B amounting to Rs.7,94,29,712 in the computation sheet, annexed with\nthe impugned order;\nInitiation of penal proceedings under section 270A

ISHARES INDIA 50 ETF (AS A SUCCESSOR TO ISHARES INDIA MAURITIUS CO ),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

TDS to the extent of Rs.\n1,60,433.\n14. Without prejudice to the above, erred in levying interest under section\n234B amounting to Rs.7,94,29,712 in the computation sheet, annexed with\nthe impugned order;\nInitiation of penal proceedings under section 270A

ISHARES MSCI INDIA ETF(AS A SUCESSOR TO ISHARES INDIA INDEX MARUITIUS COMPANY),MUMBAI vs. DCIT (INT)-2(2)(2), MUMBAI

TDS to the extent of Rs.\n1,60,433.\n14. Without prejudice to the above, erred in levying interest under section\n234B amounting to Rs.7,94,29,712 in the computation sheet, annexed with\nthe impugned order;\nInitiation of penal proceedings under section 270A

ISHARES CORE MSCI EMERGING MARKETS ETF (AS A SUCESSOR TO ISHARES CORE EMERGING MARKETS MAURITIUS COMPANY),MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

TDS to the extent of Rs.\n1,60,433.\n14. Without prejudice to the above, erred in levying interest under section\n234B amounting to Rs.7,94,29,712 in the computation sheet, annexed with\nthe impugned order;\nInitiation of penal proceedings under section 270A

ISHARES MSCI INDIA UCITS ETF ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION )-2(2)(2), MUMBAI

TDS to the extent of Rs.\n1,60,433.\n\n14. Without prejudice to the above, erred in levying interest under section\n234B amounting to Rs.7,94,29,712 in the computation sheet, annexed with\nthe impugned order;\n\nInitiation of penal proceedings under section 270A

SCHWAB EMERGING MARKETS EQUITY ETF ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION -4(2)(1), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical\npurposes

TDS to the extent of Rs.\n1,60,433.\n14. Without prejudice to the above, erred in levying interest under section\n234B amounting to Rs.7,94,29,712 in the computation sheet, annexed with\nthe impugned order;\nInitiation of penal proceedings under section 270A

ADITYA BIRLA SUN LIFE AMC LIMITED,MAHARASHTRA vs. THE DEPUTY COMMISSIONER OF INCOME TAX-CIRCLE 6(1)(1), MAHARASHTRA

TDS credit. Some grounds were dismissed, some allowed, and some restored to the Assessing Officer for verification.", "result": "Partly Allowed", "sections": ["Section 250 of the Income-tax Act, 1961", "Section 143(1)", "Section 143(2)", "Section 142(1)", "Section 143(3)", "Section 144B", "Section 80G", "Section 36(1)(va)", "Section 40(a)(ia)", "Section 43B", "Section 234B", "Section 234C", "Section

GENERAL REINSURANCE AG,COLOGNE, GERMANY vs. ASSISTANT COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION) CIRCLE - 2(3)(2), MUMBAI

TDS credit in certain cases.", "result": "Partly Allowed", "sections": [ "9(1)(i)", "Article 5(5)", "Article 7", "Article 12(2)", "Article 11(2)", "Section 115JB", "Section 244A", "Section 270A

ISHARES CORE MSCI EMERGING MARKETS ETF (AS A SUCCESSOR TO ISHARES CORE EMERGING MARKETS MAURITIUS COMPANY ,MUMBAI vs. DCIT (TP) 2(2)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailishares Core Msci Emerging Markets Etf (As A Successor To Ishares Core Emerging Markets Mauritius Company) C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 Pan : Aafci3337N V/S Deputy Commissioner Of Income Tax (International Tax) - 2(2)(2) Room No.606, 6Th Floor, Kautilya Bhavan, ……………… Respondent C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 Ishares Msci All Country Asia Ex Japan Etf C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai - 400028 Pan : Aabti7439L ............... Appellant

TDS credit by Rs. 41,16,003. Ground of Appeal No. 7: Initiation of penal proceedings under section 270A of the Act 7. erred