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

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

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 )-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. 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

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

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

9 raised in assessee's appeal are\nallowed for statistical purposes.\n\n41. Ground no.10, raised in assessee's appeal, pertains to the initiation of\npenalty proceedings under section 270A of the Act, which is premature in\nnature. Therefore, the said ground is dismissed.\n\n42. In the result, the appeal by the assessee is partly allowed for statistical\npurposes

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

GENERAL REINSURANCE AG,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATONAL TAXATION)-RANGE 2(3)(2), MUMBAI

TDS credit.\n16\nThe final assessment order passed by the learned 16\nAO under section 143(3) read with section\n1440(13) of the Act, having been passed beyond\nthe limitation provided in terms of section 153 of\nthe Act, is illegal, being barred by limitation and\nis therefore, void ab initio and liable to be\nquashed

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

9 raised in assessee's appeal are\nallowed for statistical purposes.\n\n41. Ground no.10, raised in assessee's appeal, pertains to the initiation of\npenalty proceedings under section 270A of the Act, which is premature in\nnature. Therefore, the said ground is dismissed.\n\n42. In the result, the appeal by the assessee is partly allowed for statistical\npurposes

GENERAL REINSURANCE AG,MUMBAI vs. ASSISTANT COMM. OF INCOME TAX (INTERNATIONAL TAXATION)-RANGE 2(3)(2), MUMBAI

In the result, all the four appeals of the assessee are partly\nallowed

270A of the Act.”\n2.1. Assessee has raised two sets of additional grounds, one vide\napplication dated 20.04.2023 which are reproduced as under:\n“14. On the facts and in the circumstances of the case, and in law, the directions\nissued by the Hon'ble Dispute Resolution Panel(DRP') under section 144C(5) of\nthe Income

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

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

9,076/- remained unpaid as on the due date of filing of\nreturn of income. He, therefore, invoked the provisions of section\n43B of the Act and disallowed the said amount. The CIT(A)\nconfirmed the disallowance made by the Assessing Officer. He\nheld that in view of section 43B, any statutory liability is\nallowable only on payment basis