Recent Reported Cases – Argued by Dr. Sunil M Lala

Sr. No.
Case Name Citations
1
CIT(IT) v Morgan Stanley Mauritius Company Limited [2019] 413 ITR 0332 (Bom), [2019] 308 CTR 0139 (Bom), [2019] 176 DTR 0413 (Bom), [2019] 104 CCH 0365 (Mum HC), TS-153-HC-2019(BOM)
2
CIT v Bechtel International Inc. TS-316-HC-2019(BOM)
3
DCIT(IT) v Reliance Jio Infocomm Ltd [2019] 56 CCH 0127 (Mum Trib), TS-305-ITAT-2019(Mum)
4
Dimension Data Asia Pacific Pte. Ltd. v DCIT(IT) TS-331-ITAT-2019(Mum)
5
Approva Systems Private Limited v DCIT TS-541-ITAT-2019(Pun)-TP
6
PCIT v Gunnebo India Private Limited [2019] 104 CCH 0227 (Mum HC), TS-59-HC-2019(BOM)
7
DCIT v GEA Process Engineering India Pvt. Ltd. [2019] 55 CCH 0008 (Mum Trib)
8
Infor Global Solutions India (P.) Limited v DCIT [2019] 102 taxmann.com 58 (Mum Trib.), TS-1476-ITAT-2018(Mum)-TP
9
Tata Sky Limited v ACIT(TDS) [2018] 68 ITR(T) 162 (Mum Trib), [2018] 99 taxmann.com 272 (Mum Trib), TS-610-ITAT-2018(Mum)
10
Morgan Stanley Asia (Singapore) Pte. Ltd. v DDIT(IT) [2018] 95 taxmann.com 165 (Mum Trib.), TS-384-ITAT-2018 (Mum)
11
Dimension Data Asia Pacific Pte. Ltd. v DCIT [2018] 99 taxmann.com 270 (Mum Trib), [2018] 54 CCH 155 (Mum Trib), TS-604-ITAT-2018 (Mum)
12
Shell India Markets Pvt Ltd v DCIT TS-192-ITAT-2018(Mum)
13
Pr CIT v M/s. International Metro Civil Contractors TS-175-HC-2018(BOM)-TP
14
Thomson Reuters International Services Private Limited v ACIT TS-121-ITAT-2018(Mum)
15
Approva Systems (P.) Ltd v DCIT [2018] 92 taxmann.com 82 (Pune – Trib.),(2018) 52 CCH 0199 PuneTrib ,TS-116-ITAT-2018(PUN)
16
DCIT v M/s. Morgan Stanley (India) Capital Pvt. Ltd TS-100-ITAT-2018(Mum)
17
Kalpana Shantilal Haria vs. ACIT (2017) 100 CCH 0165 MumHC
18
DCIT v Infor (India) (P.) Ltd [2017] 167 ITD 11 (Hyderabad – Trib), [2017] 85 taxmann.com 202 (Hyderabad – Trib.), TS-682-ITAT-2017(HYD)-TP
19
Mukesh Ramanlal Gandhi v Add CIT TS-588-ITAT-2017(MUM)
20
Jacobs Engineering India Private Limited v DCIT TS-428-ITAT-2017(MUM)-TP
21
Morgan Stanley Investment Management Private Limited v DCIT TS-421-ITAT-2017(Mum)
22
APM Terminals Management B.V v DCIT(IT) TS-386-ITAT-2017(Mum)
23
DCIT v Morgan Stanley India Securities Pvt. Ltd TS-153-ITAT-2017(Mum)
24
Approva Systems Pvt. Ltd v DCIT TS-40-ITAT-2017(PUN)-TP
25
ADIT (IT) v Baan Global BV [2016] 49 ITR (T) 73 (Mumbai – Trib), [2016] 71 taxmann.com 213 (Mumbai – Trib.), TS-351-ITAT-2016(MUM)
26
ACIT v Leighton India Contractors Private Ltd TS-537-ITAT-2016(MUM)
27
DIT (IT) v Doosan Heavy Industries & Construction Co [2016] 388 ITR 557 (Bom), [2016] 243 Taxman 421 (Bom)
28
Tata Unisys Ltd (now known as Tata Consultancy Services Ltd) v CIT [2016] 388 ITR 550 (Bom)
29
DDIT (IT) v Reliance Industries Ltd [2016] 69 taxmann.com 311 (Mumbai – Trib), (2016) 47 CCH 0094 (Mumbai – Trib), TS-278-ITAT-2016 (Mum)
30
Gujarat Pipavav Port Ltd. v Income-tax Officer – [2016] 67 taxmann.com 370 (Mumbai – Trib.) TS-172-ITAT-2016(MUM)
31
Dimension Data Asia Pacific (Pte.) Ltd. v DCIT – [2016] 67 taxmann.com 326 (Mumbai – Trib.), TS-133-ITAT-2016(MUM)
32
Topsgrup Electronic Systems Ltd v ITO (2016) 67 taxmann.com 310 (Mum), TS-522-ITAT-2015(Mum)-TP
33
Sanghavi Savla Commodity Brokers P. Ltd. v ACIT TS-25-ITAT-2015(MUM)
34
Bechtel International Inc v DDIT TS-46-ITAT-2015(MUM)
35
DCIT v Alstom Projects India Ltd TS-522-ITAT-2015(Mum)-TP
36
DIT v Booz Allen and Hamilton (India) Ltd and Co TS-200-HC-2015(Bom)
37
Piem Hotels Ltd v DCIT TS-162-ITAT-2015(Mum)
38
DCIT v UPS Jetair Express (P) Ltd TS-102-ITAT-2015(Mum), (2015) 56 taxmann.com 387(Mum)
39
Hinduja Ventures Ltd v DCIT TS-21-ITAT-2015(Mum)
40
DCIT v Hinduja Global Solutions Ltd TS-101-ITAT-2015(Mum)-TP
41
S.G. Asia Holdings (India) Pvt Ltd v DCIT TS-401-ITAT-2014(Mum)-TP, (2015) 54 taxmann.com 376(Mum), (2015) 229 Taxmann 452 (Bom)
42
DCIT v Indian Hotels Co. Ltd [TS-109-ITAT-2014(Mum)-TP], (2014) 46 taxmann.com 261 (Mum), (2014) 150 ITD 792 (Mum), (2015) 167 TTJ 377 (Mum)
43
Cable & Wireless (India) Ltd v ADIT [TS-33-ITAT-2014(Mum)-TP], (2014) 45 taxmann.com 331 (Mum), (2014) 151 ITD 78 (Mum)
44
Honeywell Electrical Devices & Systems India Ltd v ACIT (2014) 42 taxmann.com 223 (Chen), (2014) 29 ITR(T) 347 (Chen),(2014) 64 SOT 118 (Chen), [TS-345-ITAT-2014(Chen)-TP]
45
SGS India (P) Ltd v ADIT (2014) 41 taxmann.com 463 (Mum), (2014) 150 ITD 376 (Mum)
46
International Metro Civil Contractors v DDIT [TS-302-ITAT-2014(Mum)-TP], (2014) 52 taxmann.com 137 (Mum)
47
SGS India (P) Ltd v ADIT (2013) 35 taxmann.com 143 (Mum), (2013) 148 ITD 232 (Mum)
48
Alstom Projects India Ltd v ACIT [TS-205-ITAT-2014(Mum)-TP], (2013) 36 taxmann.com 130 (Mum), (2013) 26 ITR(T) 322 (Mum), (2014) 150 ITD 460 (Mum)
49
Orient Overseas Container Line Ltd v ADIT(IT) (2013) 35 taxmann.com 342 (Mum), (2013) 60 SOT 196 (Mum)
50
Hinduja Global Solutions Ltd v ACIT [TS-147-ITAT-2013(Mum)-TP],(2013) 35 taxmann.com 348 (Mum), (2013) 145 ITD 361 (Mum), (2014) 164 TTJ 280 (Mum)
51
Chiron Behring Vaccines P Ltd v ACIT [TS-88-ITAT-2013(Mum)-TP]
52
ITO v. Virbac Animal Health India Pvt Ltd [TS-134-ITAT-2013(Mum)]
53
Siemens Ltd v CIT [2013] 30 taxmann.com 200 (Mumbai – Trib.), www.itatonline.org, 142 ITD 1, (2013) 142 ITD 1 (Mum), (2013) 152 TTJ 689 (Mum)
54
Hanjin Shipping Company Ltd v ADIT [TS-72-ITAT-2013(Mum)]
55
SGS India Private Limited v ACIT [TS-19-ITAT-2013(Mum)-TP], (2013) 35 taxmann.com 143, (2014) 148 ITD 232 (Mum)
56
Bechtel International Inc v ADIT [2013] 20 ITR (T) 404 (Mumbai), [2012] 19 taxmann.com 179 (Mum.), [TS-72-ITAT-2012(Mum)], [2012] 135 ITD 377 (Mum), [2012] 72 DTR 458 (Mum)
57
Booz. Allen & Hamilton (India) Ltd. & Co Kg v ADIT [2013] 152 TTJ 497 (Mumbai), [TS-910-ITAT-2012(Mum)], (2012) 28 taxmann.com 245 (Mum), (2013) 56 SOT 96 (Mum)
58
KPMG v JCIT TS-91-ITAT-2013-Mum, [2013] 33 taxmann.com 23 (Mumbai – Trib.), 142 ITD 323, 157 TTJ 722
59
ACIT v Music Broadcast Pvt Ltd (2013) 35 CCH 128 MumTrib
60
Hanjin Shipping Company Ltd v ADIT [TS-929-ITAT-2012(Mum)]
61
DCIT v The Indian Hotel Company Ltd [TS-843-ITAT-2012(Mum)]
62
Euro RSCG Advertising (P) Ltd v DCIT [2012] 23 taxmann.com 187 (Mum.) , [TS-496-ITAT-2012(Mum)], [2012] 53 SOT 90 (Mum), 154 TTJ 389 (Mum)
63
Maersk Global Service Centres (India) (P) Ltd v ACIT [2012] 22 taxmann.com 33 (Mum.), [2012] 53 SOT 86 (Mum), TS-132-ITAT-2012
64
UPS SCS (Asia) Ltd v ADIT [2012] 18 taxmann.com 302 (Mum.), [TS-109-ITAT-2012(Mum)], [2012] 50 SOT 268 (Mum), 2012-TII-23-ITAT-MUM-TP
65
Phoenix Mecano (India) Ltd v DCIT [2012] 17 taxmann.com 119 (Mum.), 2012-TII-06-ITAT-MUM-TP, TS-764-ITAT-2011(Mum), www.itatonline.org, 49 SOT 515
66
Novel Inc v DDIT [2011] 16 taxmann.com 186 (Mum.), [2012] 16 ITR(T) 101 (Mum), [2012] 49 SOT 45 (Mum), 2011-TII-200-ITAT-MUM-INTL, TS-719-ITAT-2011(Mum), www.itatonline.org
67
ACIT v Maersk Global Service Center (India) (P) Ltd [2011] 16 taxmann.com 47 (Mum.), [2012] 14 ITR(T) 541 (Mum), [2012] 145 TTJ 64 (Mum), [2011] 66 DTR 90 (Mum), 2011-TII-133-ITAT-MUM-TP, TS-655-ITAT-2011-MUM
68
Dresser-Rand India (P) Ltd v ACIT [2011] 13 taxmann.com 82 (Mum.), [2012] 13 ITR(T) 422 (Mum), [2011] 141 TTJ 385 (Mum), [2011] 47 SOT 423 (Mum), 2011-TII-101-ITAT-MUM-TP, www.itatonline.org
69
Six Continents Hotels Inc v DCIT [2011] 11 taxmann.com 332 (Mum.), [2011] 46 SOT 97 (Mum) (Uro)
70
Besix Kier Dabhol v DDIT [2011] 11 taxmann.com 330 (Mum), [2011] 46 SOT 46 (Mum) (Uro), 2010-TII-62-ITAT-MUM-TP
71
Piem Hotels Ltd v DCIT [2011] 128 ITD 275 (Mum.), [2011] 9 taxmann.com 173 (Mum), [2011] 135 TTJ 228 (Mum), [2010] 45 DTR 313 (Mum), 2010-TIOL-541-ITAT-MUM, www.itatonline.org
72
RSM & Co v ACIT [2011] 10 ITR (T) 614, [2010] 125 ITD 243 (Mum), [2010] 130 TTJ 437 (Mum)
73
DDIT v Stork Engineers & Contractors B.V [2011] 7 ITR (T) 365, [2010] 127 ITD 211 (MUM.), [2010] 136 TTJ 634 (Mum), [2010] 3 taxmann.com 22 (Mum)
74
Jacobs Engineering India (P) Ltd v ACIT [2011] 14 taxmann.com 186 (Mum)
75
Epcos AG v DIT TS-143-ITAT-2011(Pun)
76
Bechtel International Inc v ADIT (IT) 3(2) TS-256-ITAT-2011(Mum)
77
Maersk Infotech Services (I) P Ltd TS-309-ITAT-2011(Mum)
78
Euro RCSG Advertising Pvt Ltd v ACIT 2011- TIOL-183- ITAT-MUM
79
Orchard Advertising P Ltd v ACIT [2010] 8 TAXMANN.COM 162 (MUM)
80
DDIT v Stork Engineers & Contractors B.V [2010] 122 ITD 49 (MUM). 2009-TIOL-30-ITAT-Mum, 27 SOT 452, 121 TTJ 320
81
DCIT v Siemens Information Systems Ltd 2013-TIOL-228-ITAT-Mum
82
KPMG India Pvt Ltd v ACIT [2013] 33 taxmann.com 251 (Mum-Tri), 142 ITD 628
83
DHL Express P Ltd v ACIT [2009-TIOL-139-ITAT-MUM], 24 DTR 602, 124 TTJ 108
84
DCIT v Yahoo Web Services India Ltd [2009-TIOL-165-ITAT-MUM]
85
DCIT v ING Investment Management P Ltd [2008-TIOL-487-ITAT-MUM]
86
Jacobs H&G P Ltd v ACIT [2008-TIOL-655-ITAT-MUM]
87
ACIT v Crisil [2008-TIOL-406-ITAT-MUM]
88
Chicago Pneumatic Tool Co v DDIT [2009-TIOL-330-ITAT-MUM], 25 DTR 24, itatonline.org date: 2 Aug 2009
89
Atos Origin India P Ltd v ACIT [2009-TIOL-352-ITAT-MUM]
90
UBS Securities India P Ltd v DCIT [2009-TIOL-365-ITAT-MUM]
91
DDIT v Stock Engineers & Contractors B.V [2009-TIOL-417-ITAT-Mum], itatonline.org Dated 2 Aug 2009
92
Jacobs Engineering India (P) Ltd v ACIT [2009-TIOL-533-ITAT-MUM] 30 DTR 614 (Mum Trib)
93
Western Coal Fields v ACIT [2009-TIOL-589-ITAT-NAG], 124 TTJ 659, itatonline.org Dated 19 Aug 2009, 27 DTR 226
94
DCIT v Stock Engineering and Contractors BV (2009) 32 SOT 249
95
DDIT (IT) – 1 v Alcatel USA International Marketing Inc 2009-TIOL-733-ITAT-MUM
96
Videsh Sanchar Nigam Ltd v CIT (2008) 111 ITD 190 (MUM) (SB), (2008) 16 SOT 547 (MUM) (SB), (2007) 110 TTJ 948 (MUM) (SB)
97
Tata Finance Ltd v ACIT [2008] 20 SOT 47 (MUM)
98
ACIT v Lafarge India Holding (P) Ltd [2008] 19 SOT 121 (MUM)

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