SPE INDIA FILMS HOLDING LLC,MUMBAI vs. ACIT (INTL TAX) -4(2) (2) , MUMBAI

In the result ground no-2 raised by the assessee- is fully allowed

Bench: Shri Amit Shukla & Shri Gagan Goyalspe India Films Holding Llc C/O, Deloitte Haskins & Sells Llp One International Centre, Tower No.3, 27Th Floor-32Nd Floor, Senapati Bapat Marg, Elphinstone Road (W), Mumbai-400013. Pan: Aaocs1827L ...... Appellant Vs. Acit (International Taxation)-4(2)(2) 16Th Floor, Air India Building, Narimaon Point, Mumbai-400021. ..... Respondent Appellant By : Sh. P.J. Pardiwala/Paras Savla Respondent By : Sh. A.K. Keshari Date Of Hearing : 27/06/2022 Date Of Pronouncement : 21/09/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Dispute Resolution Panel-2, Mumbai [Hereinafter Referred To As [‘Drp’] Dated 06.01.2022 For The Assessment Year (Ay) 2018-19. The Assessee Has Raised The Following Grounds Of Appeal: “The Appellant, Objects To The Order Dated 19 January 2022 Passed Under Section 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 (Act) Passed By The Learned Assistant Commissioner Of Income-Tax (International Taxation) - 4(2)(2), Mumbai

TDS is granted and the income on account of distribution of theatrical rights in India is considered as not taxable, the question of levy of additional interest under section 234B and section 234C of the Act would not arise. 4.3 The Appellant prays that the learned ACIT be directed to delete the levy of additional interest under section 234B

ATOS INFORMATION TECHNOLOGY HK LTD.,MUMBAI vs. DCIT (INTL. TAX) RANGE 1(1)(2), MUMBAI

Appeals of the assessee are partly allowed for statistical purposes

Section 9(1)(i) of the Act alone, in accordance with the provisions of law. The AO shall provide sufficient opportunity to the assessee in this regard and the assessee shall also co-operate and provide all relevant material/evidence required for adjudication of this aspect (Ground Nos. 3 & 4) before the AO. The AO is free to make any further

ATOS INFORMATION TECHNOLOGY HK LTD.,MUMBAI vs. DCIT (INTL. TAX) RANGE 1(1)(2), MUMBAI

Appeals of the assessee are partly allowed for statistical purposes

Section 9(1)(i) of the Act alone, in accordance with the provisions of law. The AO shall provide sufficient opportunity to the assessee in this regard and the assessee shall also co-operate and provide all relevant material/evidence required for adjudication of this aspect (Ground Nos. 3 & 4) before the AO. The AO is free to make any further

ATOS INFORMATION TECHNOLOGY HK LTD.,MUMBAI vs. DY CIT (IT)-1 (1)(2), MUMBAI

Appeals of the assessee are partly allowed for statistical purposes

Section 9(1)(i) of the Act alone, in accordance with the provisions of law. The AO shall provide sufficient opportunity to the assessee in this regard and the assessee shall also co-operate and provide all relevant material/evidence required for adjudication of this aspect (Ground Nos. 3 & 4) before the AO. The AO is free to make any further

RAHUL SAUNIK,MUMBAI vs. ITO WARD 24(3)(1), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh & Shri Makarand Vasant Mahadeokarrahul Saunik Ito Ward - 24(3)(1), 81 Santosh Tower, Mumbai Lokhandwala, 3Rd Cross Vs. Piramal Chamber, Lane, Andheri (W), Mumbai-400 012. Mumbai – 400 053 Pan/Gir No. Aslps2176G (Applicant) (Respondent) Assessee By Shri Jatin Shah, Ld. Ar Revenue By Shri Annavaram Kosuri, Ld. Dr Date Of Hearing 13.04.2026 Date Of Pronouncement 17.04.2026

TDS, the addition was made merely on account of non-consideration of available records by the Assessing Officer and there was no unexplained or undisclosed income warranting addition. In such circumstances, the very basis for invoking section 270A, namely “under-reporting of income”, ceases to exist. 15. Section 270A(2) contemplates under-reporting of income where the income assessed exceeds

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

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. 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

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 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 credit to Rs.236,926.\nInitiation of penal proceedings under section 270A of the Act\n9. erred in initiating penalty under section 270A of the Act alleging\nmisreporting of income by the Appellant.\"\n2.\nThe issue arising in grounds no.1 to 4, raised in assessee's appeal,\npertains to the manner of set off of short-term capital loss, which

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 credit to Rs.236,926.\nInitiation of penal proceedings under section 270A of the Act\n9. erred in initiating penalty under section 270A of the Act alleging\nmisreporting of income by the Appellant.\"\n2.\nThe issue arising in grounds no.1 to 4, raised in assessee's appeal,\npertains to the manner of set off of short-term capital loss, which

SHELL INTERNATIONAL PETROLEUM COMPANY LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION -4(2)(1),, MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Smt. Beena Pillai & Smt. Renu Jauhrishell International Dy. Commissioner Of Petroleum Company Income –Tax (International Limited Taxation) 4(2)(1), Mumbai C/O B S R & Co. Llp, 2Nd 17Th Floor, Room No. 1708, Air Vs. Floor, Lodha Excelus, India Building, Nariman Point, Apollo Mills Compound, Mumbai N.M. Joshi Marg, Mahalakshmi, Mumbai 400011 स्थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaics0357B (Appellant) (Respondent) निर्ााररतीकीओरसे/ Assessee By: Shri. Madhur Agrawal/ Ms. Reema Grewal /Revenue By: Shri Satya Pal Kumar Cit (Dr) Date Of Hearing 06.08.2025 Date Of Pronouncement 30.09.2025 आदेश/O R D E R Per Renu Jauhri [A.M]: This Appeal Is Filed By The Assessee Against The Order Of Dy. Cit (It), Mumbai Dated 27.09.2023 Passed As Per The Directions Of The Dispute Resolution Panel (Drp) U/S. 144C(5) Of The Income Tax Act, 1961 [Hereinafter Referred To As "Act"] For Assessment Year [A.Y.] 2021-22. 2. The Assessee Has Raised The Following Grounds Of Appeal:

TDS credit of Rs. 7,46, 161 without appreciating the facts and circumstance of the case. Interest under section 234A of the Act 14. Erred in levying interest under section 234A of the Act without appreciating the facts and circumstance of the case. Interest under section 234B of the Act 15. Erred in levying interest under section 234B

ISAT AFRICA LIMITED FZC,UNITED ARAB EMIRATES vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

In the result, the final assessment order passed by AO is set aside and the appeal of the assessee is accordingly allowed in above terms

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhanisat Africa Limited Fzc Vs. The Deputy Commissioner Office No. 5 Pre-Fab, C Phase Ii, Of Income Tax Fujairah Free Zone Fujairah, Dubai, International Tax Circle- United Arab Emirates, Dubai - 2(2)(2) 999999 Mumbai, Maharashtra. Pan – Aagci8661Q (Appellant) (Respondent)

TDS. It was found that the transactions for which remittances were made are in the nature of Royalty within the meaning of Section 9(1)(vi) of the Act and as such withholding tax required to be deducted u/s 195 of the Act on these transactions. An order u/s 201/201(1A) of the Act was also passed

SWISS RE ASIA PTE LTD,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION) CIRCLE - 4(2)(2), MUMBAI, MUMBAI

In the result, we hold that the assessee does not have any permanent establishment in India, whether as fixed place

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

9 alleges short credit of tax deducted at source amounting to INR 27,243,519. Swiss Re Asia Pte Ltd., 47. These grounds are factual in nature and rest on reconciliation of figures with the department’s records. In principle, the assessee is entitled to full credit of taxes deducted at source in terms of section 199 and the applicable

BHAVESH GHANSHYAM ADVANI,MUMBAI vs. CIT(INTL TAX)-1,, MUMBAI

In the result, appeals filed by the assessee are dismissed

Bench: Shri Aby T Varkey & Shri Gagan Goyal

9 of 2015 dated 09.06.2015, the instant application for condonation of delay is within the prescribed time limit, and that from the perusal of ITS data it was noted that the claim of assessee for refund and the amount of returned income is correct. He has further mentioned that the deductor has paid 3 ITA Nos. 5808 & 5809/Mum/2017-Bhavesh Ghanshyam Advani

IMMARSAT GLOBAL LTD.,MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

In the result the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose and ground raised by the assessee are allowed for statistical purpose

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleinmarsat Global Limited V. Dcit (It) – 2(2)(1) Ernst & Young Llp Room No. 1722, 17Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point 29 Senapati Bapat Marg Mumbai – 400021 Dadar (W), Mumbai – 400028 Pan: Aaaci6098K (Appellant) (Respondent) Assessee By : Ms. Aarati Sathe Department By : Ms. Bharati Singh

TDS credit claimed by the Appellant of Rs 40,90,845. 13 Inmarsat Global Limited Ground number 11 The learned AO has erred in levying interest amounting to Rs. 53,274 under section 234A of the Act Ground number 12 The learned AO has erred in levying interest amounting to Rs.25,03,878 under section 234B of the Act. Ground

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 claimed in the return of income amounting to Rs. 1,49,05,83,737; Ground of Appeal No. 18: Levy of interest under section 234B of the Act - Rs. 8,315,107,780 18. erred in levying interest under Section 234B of the Act amounting to Rs. 8,31,51,07,780; Ground of Appeal No. 19: Levy