TATA CHEMICALS LTD,MUMBAI vs. DCIT (IT), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri G S Pannu & Shri Amit Shuklaita

House, Mumbai Ballard Estate, Mumbai -400 038 "थयी लेखा सं.:PAN: AAACT 4059 M अपीलाथ" (Appellant) ""यथ" (Respondent) Appellant by : "ी अतुल सुरैया Shri Atul Suraiya Respondent by : "ी राज" कुमार Shri Rajendra Kumar सुनवाई क" तार"ख /Date of Hearing : 15-03-2016 घोषणा क" तार"ख /Date of Pronouncement : 13-06-2016 आदेश ORDER "ी अिमत शु"ला, "या

ATOS INFORMATON TECHNOLOGY HK LTD,MUMBAI vs. DCIT (IT) 1(1)(2), MUMBAI

In the result, appeal of assessee is allowed in the manner indicated above

Bench: Shri Amit Shukla & Shri Ashwani Taneja

115A of the Act. 1.3 Without prejudice to Ground Nos. 1.1 to 1.2, on the facts and in the circumstances of the case and in law, while calculating the tax liability of the Appellant, the learned AO has erred in taxing income on gross receipts instead of net receipts received by the Appellant (i.e. after deducting the expenses attributable

ATOS INFORMATON TECHNOLOGY HK LTD,MUMBAI vs. DCIT (IT) 1(1)(2), MUMBAI

In the result, appeal of assessee is allowed in the manner indicated above

Bench: Shri Amit Shukla & Shri Ashwani Taneja

115A of the Act. 1.3 Without prejudice to Ground Nos. 1.1 to 1.2, on the facts and in the circumstances of the case and in law, while calculating the tax liability of the Appellant, the learned AO has erred in taxing income on gross receipts instead of net receipts received by the Appellant (i.e. after deducting the expenses attributable

ATOS INFORMATON TECHNOLOGY HK LTD,MUMBAI vs. DCIT (IT) 1(1)(2), MUMBAI

In the result, appeal of assessee is allowed in the manner indicated above

Bench: Shri Amit Shukla & Shri Ashwani Taneja

115A of the Act. 1.3 Without prejudice to Ground Nos. 1.1 to 1.2, on the facts and in the circumstances of the case and in law, while calculating the tax liability of the Appellant, the learned AO has erred in taxing income on gross receipts instead of net receipts received by the Appellant (i.e. after deducting the expenses attributable

ATOS INFORMATON TECHNOLOGY HK LTD,MUMBAI vs. DCIT (IT) 1(1)(2), MUMBAI

In the result, appeal of assessee is allowed in the manner indicated above

Bench: Shri Amit Shukla & Shri Ashwani Taneja

115A of the Act. 1.3 Without prejudice to Ground Nos. 1.1 to 1.2, on the facts and in the circumstances of the case and in law, while calculating the tax liability of the Appellant, the learned AO has erred in taxing income on gross receipts instead of net receipts received by the Appellant (i.e. after deducting the expenses attributable

REUTERS TRANSACTION SERVICES LTD.,MUMBAI vs. DCIT (INTERNATIOAL TAXATION) - 4(1)(1), MUMBAI

In the result, the appeals filed by Revenue as well as the assessee are dismissed

Bench: Shri Mahavir Singh & Shri G. Manjunathadcit (It) - 4(1)(1) M/S. Reuters Transaction Room No. 120, Scindia House Services Ltd. Ballard Pier, N.M. Road C/O. Bmr & Associates Vs. Mumbai 400038 Bmr House, 36-B Dr. R.K. Shirodkar Marg Parel, Mumbai 400012 Pan – Aaccr0226Q Appellant Respondent M/S. Reuters Transaction Dcit (It) - 4(1)(1) Services Ltd. Room No. 120, Scindia House C/O. Bmr & Associates Ballard Pier, N.M. Road Vs. Bmr House, 36-B Mumbai 400038 Dr. R.K. Shirodkar Marg Parel, Mumbai 400012 Pan – Aaccr0226Q Appellant Respondent

House, 36-B Mumbai 400038 Dr. R.K. Shirodkar Marg Parel, Mumbai 400012 PAN – AACCR0226Q Appellant Respondent Revenue by: Shri Samual Darse Assessee by: Shri P.J. Pardiwala & Shri Nishant Thakkar Date of Hearing: 23.07.2018 Date of Pronouncement: 03.08.2018 O R D E R Per G. Manjunatha, AM These cross appeals filed by Revenue as well as the assessee are directed against

DCIT (IT) 4(1)(1), MUMBAI vs. REUTERS TRANSACTION SERVICES LTD, MUMBAI

In the result, the appeals filed by Revenue as well as the assessee are dismissed

Bench: Shri Mahavir Singh & Shri G. Manjunathadcit (It) - 4(1)(1) M/S. Reuters Transaction Room No. 120, Scindia House Services Ltd. Ballard Pier, N.M. Road C/O. Bmr & Associates Vs. Mumbai 400038 Bmr House, 36-B Dr. R.K. Shirodkar Marg Parel, Mumbai 400012 Pan – Aaccr0226Q Appellant Respondent M/S. Reuters Transaction Dcit (It) - 4(1)(1) Services Ltd. Room No. 120, Scindia House C/O. Bmr & Associates Ballard Pier, N.M. Road Vs. Bmr House, 36-B Mumbai 400038 Dr. R.K. Shirodkar Marg Parel, Mumbai 400012 Pan – Aaccr0226Q Appellant Respondent

House, 36-B Mumbai 400038 Dr. R.K. Shirodkar Marg Parel, Mumbai 400012 PAN – AACCR0226Q Appellant Respondent Revenue by: Shri Samual Darse Assessee by: Shri P.J. Pardiwala & Shri Nishant Thakkar Date of Hearing: 23.07.2018 Date of Pronouncement: 03.08.2018 O R D E R Per G. Manjunatha, AM These cross appeals filed by Revenue as well as the assessee are directed against

M/S. BARCLAYS BANK PLC,MUMBAI vs. DDIT (I.T) - 3(2), MUMBAI

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta No.2050/Mum/2007 ("नधा"रण वष" / Assessment Year: 2002-03 The Adit(It)-3(2), Barclays Bank Plc, बनाम/ Scindia House, 21/23, Maker Chambers-Vi, Vs. N.M. Road, Nariman Point, Mumbai-400 038 Mumbai-400 021 आयकर अपील सं /I.Ta No.1728/Mum/2007 ("नधा"रण वष" / Assessment Year: 2002-03 Barclays Bank Plc, The Adit(It)-3(2), बनाम/ 21/23, Maker Chambers- Scindia House, Vs. Vi, N.M. Road, Nariman Point, Mumbai-400 038 Mumbai-400 021 आयकर अपील सं /I.Ta No.4654/Mum/2007 ("नधा"रण वष" / Assessment Year: 2003-04 The Adit(It)-3(2), Barclays Bank Plc, बनाम/ Scindia House, 21/23, Maker Chambers-Vi, Vs. N.M. Road, Nariman Point, Mumbai-400 038 Mumbai-400 021 आयकर अपील सं /I.Ta No.4668/Mum/2007 ("नधा"रण वष" / Assessment Year: 2003-04 Barclays Bank Plc, The Adit(It)-3(2), बनाम/ 21/23, Maker Chambers- Scindia House, Vs. Vi, N.M. Road, Nariman Point, Mumbai-400 038 Mumbai-400 021 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacb 4876G .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

House, Vs. VI, N.M. Road, Nariman Point, Mumbai-400 038 Mumbai-400 021 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAACB 4876G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) 2 Barclays Bank अपीलाथ" ओर से/ Assessee by: Shri P. Pardiwala Shri Nishant Thakkar Shri Saurabh ""यथ" क" ओर से/Revenue by: Deshpande सुनवाई क" तार"ख / Date of Hearing :28.04.2016 घोषणा क" तार

ADIT (IT)-3(2), MUMBAI vs. M/S. BARCLAYS BANK PLC., MUMBAI

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta No.2050/Mum/2007 ("नधा"रण वष" / Assessment Year: 2002-03 The Adit(It)-3(2), Barclays Bank Plc, बनाम/ Scindia House, 21/23, Maker Chambers-Vi, Vs. N.M. Road, Nariman Point, Mumbai-400 038 Mumbai-400 021 आयकर अपील सं /I.Ta No.1728/Mum/2007 ("नधा"रण वष" / Assessment Year: 2002-03 Barclays Bank Plc, The Adit(It)-3(2), बनाम/ 21/23, Maker Chambers- Scindia House, Vs. Vi, N.M. Road, Nariman Point, Mumbai-400 038 Mumbai-400 021 आयकर अपील सं /I.Ta No.4654/Mum/2007 ("नधा"रण वष" / Assessment Year: 2003-04 The Adit(It)-3(2), Barclays Bank Plc, बनाम/ Scindia House, 21/23, Maker Chambers-Vi, Vs. N.M. Road, Nariman Point, Mumbai-400 038 Mumbai-400 021 आयकर अपील सं /I.Ta No.4668/Mum/2007 ("नधा"रण वष" / Assessment Year: 2003-04 Barclays Bank Plc, The Adit(It)-3(2), बनाम/ 21/23, Maker Chambers- Scindia House, Vs. Vi, N.M. Road, Nariman Point, Mumbai-400 038 Mumbai-400 021 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacb 4876G .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

House, Vs. VI, N.M. Road, Nariman Point, Mumbai-400 038 Mumbai-400 021 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAACB 4876G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) 2 Barclays Bank अपीलाथ" ओर से/ Assessee by: Shri P. Pardiwala Shri Nishant Thakkar Shri Saurabh ""यथ" क" ओर से/Revenue by: Deshpande सुनवाई क" तार"ख / Date of Hearing :28.04.2016 घोषणा क" तार

VAN OORD DREDGING AND MARINE CONTRACTORS,MUMBAI vs. ADDL DIT (IT) RG 2, MUMBAI

In the result, appeal of the assessee stands partly allowed

Bench: Shri G S Pannu & Shri Amit Shukla & Ita No. : 7589/Mum/2012 (Assessment Year: 2009-10) Van Oord Dredging & Marine Vs Addl. Director Of Income-Tax Contractors Bv, (International Taxation)-Range-2, 2Nd Floor, Central Plaza, First Floor, Room No.108, Cst Road, Kalina, Scindhia House, Ballard Estate, Mumbai -400 098 Mumbai -400 038 "थयी लेखा सं.:Pan : Aaach 3500 M अपीलाथ" (Appellant) ""यथ" (Respondent) Applicant By : "ी Shri Porus Kaka Respondent By : "ी Jshri N K Chand सुनवाई क" तार"ख /Date Of Hearing : 11-07-2016 घोषणा क" तार"ख /Date Of Pronouncement : 07-10-2016 आदेश Order अिमत शु"ला, "याियक सद"य: Per Amit Shukla, J.M.: The Aforesaid Appeal Has Been Filed By The Assessee Against Final Assessment Order Dated 30.10.2012, Passed Under Section 143(3) R.W.S. 144C(13) In Pursuance Of Direction Given By The Dispute Resolution Panel (Drp) Under Section 144C(5) Vide Order Dated 29.09.2012, For The Assessment Year 2009-10. In The Grounds Of Appeal, The Assessee Has Raised Following Grounds:- “1. On The Facts & In The Circumstances Of The Case & In Aw, The Learned Ao, Based On Directions Of Drp Erred In Making Addition Of Rs.24,80,29,144 (I.E. Management Service Fees Of Rs.22,57,89,998 & Reimbursement Of 2 Van Oord Dredging & Marine Contractors Bv

House, Ballard Estate, Mumbai -400 098 Mumbai -400 038 "थयी लेखा सं.:PAN : AAACH 3500 M अपीलाथ" (Appellant) ""यथ" (Respondent) Applicant by : "ी Shri Porus Kaka Respondent by : "ी JShri N K Chand सुनवाई क" तार"ख /Date of Hearing : 11-07-2016 घोषणा क" तार"ख /Date of Pronouncement : 07-10-2016 आदेश ORDER अिमत शु"ला, "याियक सद

STAR TELEVISION ENTERTAINMENT LTD,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

House, Urmi Estate Mumbai - 400038 95, Ganpatrao Kadam Marg Lower Parel (west) Mumbai - 400013 PAN – AAJCS3494A APPELLANT RESPONDENT Present for the Assessee Shri Porus Kaka, a/w.Shri Divesh Chawla Present for the Department Shri Himanshu Sharma, Sr DR Date of hearing 09/10/2023 Date of pronouncement 08/12/2023 2 ITA 1813 & 1814/Mum/2014 Star Television Entertainment Ltd & Star Asian Region

STAR ASIA REGION FZ LLC,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

House, Urmi Estate Mumbai - 400038 95, Ganpatrao Kadam Marg Lower Parel (west) Mumbai - 400013 PAN – AAJCS3494A APPELLANT RESPONDENT Present for the Assessee Shri Porus Kaka, a/w.Shri Divesh Chawla Present for the Department Shri Himanshu Sharma, Sr DR Date of hearing 09/10/2023 Date of pronouncement 08/12/2023 2 ITA 1813 & 1814/Mum/2014 Star Television Entertainment Ltd & Star Asian Region

DCIT IT 332 MUMBAI, INCOME TAX vs. PRAMARICA ASPF II CYPRUS HOLDING LTD, CYPRUS

The appeal of the revenue is dismissed

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

House Coopers 1607, Air India Building, Pvt. Ltd., Tower C, 18th Floor, Vs. Nariman Point, Building No. 10 DLF, Cyber City, Mumbai-400021. Gurugram-122002. PAN : AAECP5087H Appellant) : Respondent) Appellant /Assessee by : Ms. Hirali Desai/ Shri Yogesh Malpani, AR Revenue / Respondent by : Shri Krishna Kumar, Sr. DR : 17.12.2024 Date of Hearing Date of Pronouncement

DCIT IT 3 3 2 MUMBAI, MUMBAI vs. PRAMARICA ASPF II CYPRUS HOLDING LTD, CTPRUS

The appeal of the revenue is dismissed

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

House Coopers 1607, Air India Building, Pvt. Ltd., Tower C, 18th Floor, Vs. Nariman Point, Building No. 10 DLF, Cyber City, Mumbai-400021. Gurugram-122002. PAN : AAECP5087H Appellant) : Respondent) Appellant /Assessee by : Ms. Hirali Desai/ Shri Yogesh Malpani, AR Revenue / Respondent by : Shri Krishna Kumar, Sr. DR : 17.12.2024 Date of Hearing Date of Pronouncement

ATOS INFORMATION TECHNOLOGY HK LTD.,NAVI MUMBAI vs. DCIT (IT) - 1(1)(2), MUMBAI

In the result, the appeal by the assessee stands partly allowed

115A of the Act. 1.3 Without prejudice to Ground Nos. 1.1 to 1.2, on the facts and in the circumstances of the case and in law, while calculating the tax liability of the Appellant, the Learned AO has erred in taxing income on gross receipts instead of net receipts received by the Appellant, (i.e. after deducting the expenses attributable

NUCLEAR POWER CORPORATION OF INDIA LTD,MUMBAI vs. DDIT (IT) RG 4(2), MUMBAI

The appeals of the assessee are allowed

115A of the Act,that contracts signed by ASE were for providing services by the foreign company for designing work,technical supervision and training of employees and do not cover the whole power project,that reliance placed by the appellant company on the inter governmental agreement between- India and USR dated 20-11-1988 was not fully acceptable, that section

DY. DIRECTOR OF I-TAX (INT. TAX)-4(2), MUMBAI vs. M/S. NUCLEAR POWER CORPN. OF INDIA LTD., MUMBAI

The appeals of the assessee are allowed

115A of the Act,that contracts signed by ASE were for providing services by the foreign company for designing work,technical supervision and training of employees and do not cover the whole power project,that reliance placed by the appellant company on the inter governmental agreement between- India and USR dated 20-11-1988 was not fully acceptable, that section

MATRIX PARTNERS INDIA INVESTMENT HOLDINGS, LLC,MAURITIUS vs. DEPUTY COMMISSIONER OF INCOME TAX, MUMBAI

In the result the appeal filed by the assessee stands partly allowed

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

115A(1), where the statute itself has differentiated rates of tax on different nature/sources of income. Such is not the case in relevant capital gains section 45 of the Income Tax Act, 1961. 9. In the case in hand, the Applicant has one species of "income" - capital gains, that too, "Long Term Capital Gains", being uniform across all transactions under