Recent Reported Cases – Argued by Dr. Sunil M Lala
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Sr. No.
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Case Name | Citations |
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1
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Morgan Stanley Mauritius Company Ltd | TS-807-ITAT-2024(Mum) |
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2
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AZB and Partners | TS-819-ITAT-2024(Mum) |
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3
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Amarchand Mangaldas & Suresh A Shroff & Co. | TS-790-ITAT-2024(Mum) |
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4
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Morgan Stanley India Company Ltd | TS-579-ITAT-2024(Mum) |
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5
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Agnello Oswin Dias v ACIT | [2024] 161 taxmann.com 16 (Bombay) |
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6
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Diversey India Hygiene Private Limited | TS-673-HC-2023(BOM) |
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7
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Infor (India) (P.) Ltd. v DCIT | [2023] 156 taxmann.com 201 (Hyderabad – Trib.) |
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8
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Morgan Stanley India Co. (P.) Ltd. v ACIT | [2023] 154 taxmann.com 176 (Mumbai – Trib.) |
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9
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Gea Procees Engineering (I) Pvt. Ltd. | TS-131-ITAT-2023(Mum) – TP |
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10
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Sodexo India Services Private Limited | TS-79-ITAT-2023(Mum) |
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11
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Morgan Stanley International Incorporated v DDIT (International Taxation) | [2023] 151 taxmann.com 148 (Mumbai – Trib.) |
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12
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Mittal Court Premises Co-operative Society Ltd. | TS-931-ITAT-2022(Mum) |
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13
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J M Morgan Stanley Securities Pvt. Ltd. | TS-831-ITAT-2022(Mum)-TP |
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14
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Infor (India) (P.) Ltd. v ACIT | [2022] 143 taxmann.com 68 (Hyderabad – Trib.) |
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15
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Morgan Stanley India Company (P.) Ltd. v ACIT | [2023] 146 taxmann.com 444 (Mumbai – Trib.) |
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1
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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) |
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2
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CIT v Bechtel International Inc. | [2020]113 taxmann.com 514 (Bombay ), TS-316-HC-2019(BOM) |
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3
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DCIT(IT) v Reliance Jio Infocomm Ltd | [2019] 108 taxmann.com 325 ( Mumbai -Tribunal ), [2019] 56 CCH 0127 (Mum Trib), TS-305-ITAT-2019(Mum) |
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4
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Dimension Data Asia Pacific Pte. Ltd. v DCIT(IT) | [2019] 107 taxmann.com 418 ( Mumbai-Tribunal), TS-331-ITAT-2019(Mum) |
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5
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Approva Systems Private Limited v DCIT | [2019] 108 taxmann.com 643( Pune -Tribunal ), TS-541-ITAT-2019(Pun)-TP |
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6
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PCIT v Gunnebo India Private Limited | [2019] 104 CCH 0227 (Mum HC), TS-59-HC-2019(BOM) |
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7
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DCIT v GEA Process Engineering India Pvt. Ltd. | [2019] 55 CCH 0008 (Mum Trib) |
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8
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Infor Global Solutions India (P.) Limited v DCIT | [2019] 102 taxmann.com 58 (Mum Trib.), TS-1476-ITAT-2018(Mum)-TP |
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9
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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) |
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10
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Morgan Stanley Asia (Singapore) Pte. Ltd. v DDIT(IT) | [2018] 95 taxmann.com 165 (Mum Trib.), TS-384-ITAT-2018 (Mum) |
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11
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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) |
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12
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Shell India Markets Pvt Ltd v DCIT | TS-192-ITAT-2018(Mum) |
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13
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Pr CIT v M/s. International Metro Civil Contractors | TS-175-HC-2018(BOM)-TP |
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14
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Thomson Reuters International Services Private Limited v ACIT | TS-121-ITAT-2018(Mum) |
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15
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Approva Systems (P.) Ltd v DCIT | [2018] 92 taxmann.com 82 (Pune – Trib.),(2018) 52 CCH 0199 PuneTrib ,TS-116-ITAT-2018(PUN) |
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16
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DCIT v M/s. Morgan Stanley (India) Capital Pvt. Ltd | TS-100-ITAT-2018(Mum) |
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17
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Kalpana Shantilal Haria vs. ACIT | (2017) 100 CCH 0165 MumHC |
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18
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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 |
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19
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Mukesh Ramanlal Gandhi v Add CIT | TS-588-ITAT-2017(MUM) |
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20
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Jacobs Engineering India Private Limited v DCIT | TS-428-ITAT-2017(MUM)-TP |
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21
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Morgan Stanley Investment Management Private Limited v DCIT | TS-421-ITAT-2017(Mum) |
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22
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APM Terminals Management B.V v DCIT(IT) | TS-386-ITAT-2017(Mum) |
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23
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DCIT v Morgan Stanley India Securities Pvt. Ltd | TS-153-ITAT-2017(Mum) |
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24
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Approva Systems Pvt. Ltd v DCIT | TS-40-ITAT-2017(PUN)-TP |
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25
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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) |
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26
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ACIT v Leighton India Contractors Private Ltd | TS-537-ITAT-2016(MUM) |
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27
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DIT (IT) v Doosan Heavy Industries & Construction Co | [2016] 388 ITR 557 (Bom), [2016] 243 Taxman 421 (Bom) |
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28
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Tata Unisys Ltd (now known as Tata Consultancy Services Ltd) v CIT | [2016] 388 ITR 550 (Bom) |
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29
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DDIT (IT) v Reliance Industries Ltd | [2016] 69 taxmann.com 311 (Mumbai – Trib), (2016) 47 CCH 0094 (Mumbai – Trib), TS-278-ITAT-2016 (Mum) |
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30
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Gujarat Pipavav Port Ltd. v Income-tax Officer – | [2016] 67 taxmann.com 370 (Mumbai – Trib.) TS-172-ITAT-2016(MUM) |
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31
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Dimension Data Asia Pacific (Pte.) Ltd. v DCIT – | [2016] 67 taxmann.com 326 (Mumbai – Trib.), TS-133-ITAT-2016(MUM) |
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32
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Topsgrup Electronic Systems Ltd v ITO | (2016) 67 taxmann.com 310 (Mum), TS-522-ITAT-2015(Mum)-TP |
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33
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Sanghavi Savla Commodity Brokers P. Ltd. v ACIT | TS-25-ITAT-2015(MUM) |
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34
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Bechtel International Inc v DDIT | TS-46-ITAT-2015(MUM) |
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35
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DCIT v Alstom Projects India Ltd | TS-522-ITAT-2015(Mum)-TP |
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36
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DIT v Booz Allen and Hamilton (India) Ltd and Co | TS-200-HC-2015(Bom) |
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37
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Piem Hotels Ltd v DCIT | TS-162-ITAT-2015(Mum) |
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38
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DCIT v UPS Jetair Express (P) Ltd | TS-102-ITAT-2015(Mum), (2015) 56 taxmann.com 387(Mum) |
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39
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Hinduja Ventures Ltd v DCIT | TS-21-ITAT-2015(Mum) |
|
40
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DCIT v Hinduja Global Solutions Ltd | TS-101-ITAT-2015(Mum)-TP |
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41
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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) |
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42
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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) |
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43
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Cable & Wireless (India) Ltd v ADIT | [TS-33-ITAT-2014(Mum)-TP], (2014) 45 taxmann.com 331 (Mum), (2014) 151 ITD 78 (Mum) |
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44
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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] |
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45
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SGS India (P) Ltd v ADIT | (2014) 41 taxmann.com 463 (Mum), (2014) 150 ITD 376 (Mum) |
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46
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International Metro Civil Contractors v DDIT | [TS-302-ITAT-2014(Mum)-TP], (2014) 52 taxmann.com 137 (Mum) |
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47
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SGS India (P) Ltd v ADIT | (2013) 35 taxmann.com 143 (Mum), (2013) 148 ITD 232 (Mum) |
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48
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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) |
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49
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Orient Overseas Container Line Ltd v ADIT(IT) | (2013) 35 taxmann.com 342 (Mum), (2013) 60 SOT 196 (Mum) |
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50
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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) |
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51
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Chiron Behring Vaccines P Ltd v ACIT | [TS-88-ITAT-2013(Mum)-TP] |
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52
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ITO v. Virbac Animal Health India Pvt Ltd | [TS-134-ITAT-2013(Mum)] |
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53
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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) |
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54
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Hanjin Shipping Company Ltd v ADIT | [TS-72-ITAT-2013(Mum)] |
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55
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SGS India Private Limited v ACIT | [TS-19-ITAT-2013(Mum)-TP], (2013) 35 taxmann.com 143, (2014) 148 ITD 232 (Mum) |
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56
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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) |
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57
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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) |
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58
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KPMG v JCIT | TS-91-ITAT-2013-Mum, [2013] 33 taxmann.com 23 (Mumbai – Trib.), 142 ITD 323, 157 TTJ 722 |
|
59
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ACIT v Music Broadcast Pvt Ltd | (2013) 35 CCH 128 MumTrib |
|
60
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Hanjin Shipping Company Ltd v ADIT | [TS-929-ITAT-2012(Mum)] |
|
61
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DCIT v The Indian Hotel Company Ltd | [TS-843-ITAT-2012(Mum)] |
|
62
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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) |
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63
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Maersk Global Service Centres (India) (P) Ltd v ACIT | [2012] 22 taxmann.com 33 (Mum.), [2012] 53 SOT 86 (Mum), TS-132-ITAT-2012 |
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64
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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 |
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65
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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 |
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66
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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 |
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67
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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 |
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68
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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 |
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69
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Six Continents Hotels Inc v DCIT | [2011] 11 taxmann.com 332 (Mum.), [2011] 46 SOT 97 (Mum) (Uro) |
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70
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Besix Kier Dabhol v DDIT | [2011] 11 taxmann.com 330 (Mum), [2011] 46 SOT 46 (Mum) (Uro), 2010-TII-62-ITAT-MUM-TP |
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71
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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 |
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72
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RSM & Co v ACIT | [2011] 10 ITR (T) 614, [2010] 125 ITD 243 (Mum), [2010] 130 TTJ 437 (Mum) |
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73
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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) |
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74
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Jacobs Engineering India (P) Ltd v ACIT | [2011] 14 taxmann.com 186 (Mum) |
|
75
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Epcos AG v DIT | TS-143-ITAT-2011(Pun) |
|
76
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Bechtel International Inc v ADIT (IT) 3(2) | TS-256-ITAT-2011(Mum) |
|
77
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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
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Orchard Advertising P Ltd v ACIT | [2010] 8 TAXMANN.COM 162 (MUM) |
|
80
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DDIT v Stork Engineers & Contractors B.V | [2010] 122 ITD 49 (MUM). 2009-TIOL-30-ITAT-Mum, 27 SOT 452, 121 TTJ 320 |
|
81
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DCIT v Siemens Information Systems Ltd | 2013-TIOL-228-ITAT-Mum |
|
82
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KPMG India Pvt Ltd v ACIT | [2013] 33 taxmann.com 251 (Mum-Tri), 142 ITD 628 |
|
83
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DHL Express P Ltd v ACIT | [2009-TIOL-139-ITAT-MUM], 24 DTR 602, 124 TTJ 108 |
|
84
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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
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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 |
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94
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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
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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
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Tata Finance Ltd v ACIT | [2008] 20 SOT 47 (MUM) |
|
98
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ACIT v Lafarge India Holding (P) Ltd | [2008] 19 SOT 121 (MUM) |