|
Sr. No.
|
Case Name |
Citations |
|
1
|
Morgan Stanley Mauritius Company Ltd |
TS-807-ITAT-2024(Mum) |
|
2
|
AZB and Partners |
TS-819-ITAT-2024(Mum) |
|
3
|
Amarchand Mangaldas & Suresh A Shroff & Co. |
TS-790-ITAT-2024(Mum) |
|
4
|
Morgan Stanley India Company Ltd |
TS-579-ITAT-2024(Mum), TS-132-HC-2024(BOM) |
|
5
|
Agnello Oswin Dias v ACIT |
[2024] 161 taxmann.com 16 (Bombay) |
|
6
|
Diversey India Hygiene Private Limited |
TS-673-HC-2023(BOM) |
|
7
|
Infor (India) (P.) Ltd. v DCIT |
[2023] 156 taxmann.com 201 (Hyderabad – Trib.), TS-630-ITAT-2023(HYD)-TP |
|
8
|
Morgan Stanley India Co. (P.) Ltd. v ACIT |
[2023] 154 taxmann.com 176 (Mumbai – Trib.), TS-418-ITAT-2023(MUM)-TP |
|
9
|
Gea Procees Engineering (I) Pvt. Ltd. |
TS-131-ITAT-2023(Mum) – TP |
|
10
|
Sodexo India Services Private Limited |
TS-79-ITAT-2023(Mum) |
|
11
|
Morgan Stanley International Incorporated v DDIT (International Taxation) |
[2023] 151 taxmann.com 148 (Mumbai – Trib.) , TS-217-ITAT-2023(MUM)-TP |
|
12
|
Mittal Court Premises Co-operative Society Ltd. |
TS-931-ITAT-2022(Mum) |
|
13
|
J M Morgan Stanley Securities Pvt. Ltd. |
TS-831-ITAT-2022(Mum)-TP |
|
14
|
Infor (India) (P.) Ltd. v ACIT |
[2022] 143 taxmann.com 68 (Hyderabad – Trib.), TS-574-ITAT-2022 (Hyd)-TP |
|
15
|
Morgan Stanley India Company (P.) Ltd. v ACIT |
[2023] 146 taxmann.com 444 (Mumbai – Trib.),TS-866-ITAT-2022 (Mum)-TP |
|
16
|
Morgan Stanley Advantage Services Pvt. Ltd. |
TS-511-ITAT-2022(Mum) |
|
17
|
DCIT v Gea Process Engineering (India) (P.) Ltd. |
[2022] 141 taxmann.com 129 (Mumbai – Trib.),TS-366-ITAT-2022 (Mum)-TP |
|
18
|
First Credit ITES (P.) Ltd. v ACIT |
[2022] 138 taxmann.com 353 (Mumbai – Trib.),TS-291-ITAT-2022 (Mum)-TP |
|
19
|
Morgan Stanley Advantage Services (P.) Ltd. v DCIT |
[2022] 139 taxmann.com 146 (Mumbai – Trib.),TS-128-ITAT-2022 (Mum) – TP |
|
20
|
Morgan Stanley India Company (P.) Ltd. v ACIT |
[2022] 145 taxmann.com 138 (Mumbai – Trib.) |
|
21
|
Torrecid India (P.) Ltd. v ACIT |
[2022] 141 taxmann.com 373 (Mumbai – Trib.),TS-467-ITAT-2022 (Mum)-TP |
|
22
|
ACIT v Morgan Stanley Advantage Services (P.) Ltd. |
[2022] 140 taxmann.com 239 (Mumbai – Trib.),TS-310-ITAT-2022 (Mum) – TP |
|
23
|
NTT Asia Pacific Holdings Pte Ltd. v ACIT, International Taxation |
[2022] 141 taxmann.com 137 (Mumbai – Trib.),TS-612-ITAT-2022 (Mum) |
|
24
|
Morgan Stanley Advantage Services (P.) Ltd. v DCIT |
[2021] 133 taxmann.com 488 (Mumbai – Trib.), TS-210-ITAT-2021 (Mum) – TP |
|
25
|
Morgan Stanley Mauritius Co. Ltd. v DCIT, International Taxation, Circle-3(2)(2),
Mumbai |
[2021] 127 taxmann.com 506 (Mumbai – Trib.),TS-400-ITAT-2021 (Mum) |
|
26
|
Bechtel France SAS |
TS-1057-ITAT-2021(Mum) |
|
27
|
Morgan Stanley India Company P. Ltd. |
TS-1010-ITAT-2021(Mum) |
|
28
|
Reliance Corporate IT Park Ltd. |
TS-215-ITAT-2021(Mum) |
|
29
|
Morgan Stanley Advantage Services Pvt. Ltd. |
TS-336-ITAT-2021(Mum)-TP |
|
30
|
Infor (India) Private Limited |
TS-499-ITAT-2021(HYD)-TP |
|
31
|
Morgan Stainley Advantage Services P. Ltd. |
TS-368-ITAT-2020(Mum)-TP |
|
32
|
Morgan Stanley India Company Private Limited |
TS-369-ITAT-2020(Mum)-TP |
|
33
|
Morgan Stanley India Company Private Limited |
TS-550-ITAT-2021(Mum)-TP |
|
34
|
Morgan Stainley Advantage Services (P.) Ltd. v DCIT, range 9(2) |
[2020] 118 taxmann.com 112 (Mumbai – Trib.), TS-368-ITAT-2020 (Mum) – TP |
|
35
|
Majesco Software and Solutions India (P.) Ltd. v ACIT |
[2021] 126 taxmann.com 249 (Mumbai – Trib.), TS-710-ITAT-2020 (Mum)-TP |
|
36
|
Morgan Stanley India Company Private Limited |
TS-362-ITAT-2020(Mum) |
|
37
|
Infor (India) (P.) Ltd. v ACIT |
[2021] 126 taxmann.com 309 (Hyderabad – Trib.),TS-525-ITAT-2021(HYD)-TP |
|
38
|
Morgan Stanley India Company Private Limited |
TS-369-ITAT-2020(Mum)-TP |
|
39
|
Amarchand & Mangaldas & Suresh A. Shroff & Co. v ACIT,Circle 16(2), Mumbai |
[2020] 122 taxmann.com 248 (Mumbai – Trib.)/[2021] 187 ITD 750 (Mumbai – Trib.), TS-666-ITAT-2020 (MUM) |
|
40
|
ACIT, IT)-4(1)(1), Mumbai v Reliance Jio Infocomm Ltd. |
[2019] 111 taxmann.com 371 (Mumbai – Trib.)/[2020] 77 ITR(T) 578 (Mumbai – Trib.), TS-710-ITAT-2019(Mum) |
|
41
|
Infor (india) (P.) Ltd. v DCIT, Circle 2(1) |
[2019] 109 taxmann.com 435 (Hyderabad – Trib.) |
|
42
|
Infor (India) P Ltd (formerly known as Infor Global Solutions (India) P Ltd. |
TS-774-ITAT-2019(HYD) – TP |
|
43
|
Reliance Corporate IT Park Ltd. |
TS-845-ITAT-2019(Mum) |
|
44
|
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) |
|
45
|
CIT v Bechtel International Inc. |
[2020]113 taxmann.com 514 (Bombay ), TS-316-HC-2019(BOM) |
|
46
|
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) |
|
47
|
Dimension Data Asia Pacific Pte. Ltd. v DCIT(IT) |
[2019] 107 taxmann.com 418 ( Mumbai-Tribunal), TS-331-ITAT-2019(Mum) |
|
48
|
Approva Systems Private Limited v DCIT |
[2019] 108 taxmann.com 643( Pune -Tribunal ), TS-541-ITAT-2019(Pun)-TP |
|
49
|
PCIT v Gunnebo India Private Limited |
[2019] 104 CCH 0227 (Mum HC), TS-59-HC-2019(BOM) |
|
50
|
DCIT v GEA Process Engineering India Pvt. Ltd. |
[2019] 55 CCH 0008 (Mum Trib) |
|
51
|
Infor Global Solutions India (P.) Limited v DCIT |
[2019] 102 taxmann.com 58 (Mum Trib.), TS-1476-ITAT-2018(Mum)-TP |
|
52
|
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) |
|
53
|
Morgan Stanley Asia (Singapore) Pte. Ltd. v DDIT(IT) |
[2018] 95 taxmann.com 165 (Mum Trib.), TS-384-ITAT-2018 (Mum) |
|
54
|
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) |
|
55
|
Shell India Markets Pvt Ltd v DCIT |
TS-192-ITAT-2018(Mum) |
|
56
|
Pr CIT v M/s. International Metro Civil Contractors |
TS-175-HC-2018(BOM)-TP |
|
57
|
Thomson Reuters International Services Private Limited v ACIT |
TS-121-ITAT-2018(Mum) |
|
58
|
Approva Systems (P.) Ltd v DCIT |
[2018] 92 taxmann.com 82 (Pune – Trib.), (2018) 52 CCH 0199 PuneTrib , TS-116-ITAT-2018(PUN) |
|
59
|
DCIT v M/s. Morgan Stanley (India) Capital Pvt. Ltd |
TS-100-ITAT-2018(Mum) |
|
60
|
Kalpana Shantilal Haria vs. ACIT |
(2017) 100 CCH 0165 MumHC |
|
61
|
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 |
|
62
|
Mukesh Ramanlal Gandhi v Add CIT |
TS-588-ITAT-2017(Mum) |
|
63
|
Jacobs Engineering India Private Limited v DCIT |
TS-428-ITAT-2017(Mum)-TP |
|
64
|
Morgan Stanley Investment Management Private Limited v DCIT |
TS-421-ITAT-2017(Mum) |
|
65
|
APM Terminals Management B.V v DCIT(IT) |
TS-386-ITAT-2017(Mum) |
|
66
|
DCIT v Morgan Stanley India Securities Pvt. Ltd |
TS-153-ITAT-2017(Mum) |
|
67
|
Approva Systems Pvt. Ltd v DCIT |
TS-40-ITAT-2017(PUN)-TP |
|
68
|
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) |
|
69
|
ACIT v Leighton India Contractors Private Ltd |
TS-537-ITAT-2016(Mum) |
|
70
|
DIT (IT) v Doosan Heavy Industries & Construction Co |
[2016] 388 ITR 557 (Bom), [2016] 243 Taxman 421 (Bom) |
|
71
|
Tata Unisys Ltd (now known as Tata Consultancy Services Ltd) v CIT |
[2016] 388 ITR 550 (Bom) |
|
72
|
DDIT (IT) v Reliance Industries Ltd |
[2016] 69 taxmann.com 311 (Mumbai – Trib), (2016) 47 CCH 0094 (Mumbai – Trib), TS-278-ITAT-2016 (Mum) |
|
73
|
Gujarat Pipavav Port Ltd. v Income-tax Officer – |
[2016] 67 taxmann.com 370 (Mumbai – Trib.) TS-172-ITAT-2016(MUM) |
|
74
|
Dimension Data Asia Pacific (Pte.) Ltd. v DCIT – |
[2016] 67 taxmann.com 326 (Mumbai – Trib.), TS-133-ITAT-2016(MUM) |
|
75
|
Topsgrup Electronic Systems Ltd v ITO |
(2016) 67 taxmann.com 310 (Mum), TS-522-ITAT-2015(Mum)-TP |
|
76
|
Sanghavi Savla Commodity Brokers P. Ltd. v ACIT |
TS-25-ITAT-2015(MUM) |
|
77
|
Bechtel International Inc v DDIT |
TS-46-ITAT-2015(MUM) |
|
78
|
DCIT v Alstom Projects India Ltd |
TS-522-ITAT-2015(Mum)-TP |
|
79
|
DIT v Booz Allen and Hamilton (India) Ltd and Co |
TS-200-HC-2015(Bom) |
|
80
|
Piem Hotels Ltd v DCIT |
TS-162-ITAT-2015(Mum) |
|
81
|
DCIT v UPS Jetair Express (P) Ltd |
TS-102-ITAT-2015(Mum), (2015) 56 taxmann.com 387(Mum) |
|
82
|
Hinduja Ventures Ltd v DCIT |
TS-21-ITAT-2015(Mum) |
|
83
|
DCIT v Hinduja Global Solutions Ltd |
TS-101-ITAT-2015(Mum)-TP |
|
84
|
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) |
|
85
|
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) |
|
86
|
Cable & Wireless (India) Ltd v ADIT |
[TS-33-ITAT-2014(Mum)-TP], (2014) 45 taxmann.com 331 (Mum), (2014) 151 ITD 78 (Mum) |
|
87
|
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] |
|
88
|
SGS India (P) Ltd v ADIT |
(2014) 41 taxmann.com 463 (Mum), (2014) 150 ITD 376 (Mum) |
|
89
|
International Metro Civil Contractors v DDIT |
[TS-302-ITAT-2014(Mum)-TP], (2014) 52 taxmann.com 137 (Mum) |
|
90
|
SGS India (P) Ltd v ADIT |
(2013) 35 taxmann.com 143 (Mum), (2013) 148 ITD 232 (Mum) |
|
91
|
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) |
|
92
|
Orient Overseas Container Line Ltd v ADIT(IT) |
(2013) 35 taxmann.com 342 (Mum), (2013) 60 SOT 196 (Mum) |
|
93
|
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) |
|
94
|
Chiron Behring Vaccines P Ltd v ACIT |
[TS-88-ITAT-2013(Mum)-TP] |
|
95
|
ITO v. Virbac Animal Health India Pvt Ltd |
[TS-134-ITAT-2013(Mum)] |
|
96
|
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) |
|
97
|
Hanjin Shipping Company Ltd v ADIT |
[TS-72-ITAT-2013(Mum)] |
|
98
|
SGS India Private Limited v ACIT |
[TS-19-ITAT-2013(Mum)-TP], (2013) 35 taxmann.com 143, (2014) 148 ITD 232 (Mum) |
|
99
|
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) |
|
100
|
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) |
|
101
|
KPMG v JCIT |
TS-91-ITAT-2013-Mum, [2013] 33 taxmann.com 23 (Mumbai – Trib.), 142 ITD 323, 157 TTJ 722 |
|
102
|
ACIT v Music Broadcast Pvt Ltd |
(2013) 35 CCH 128 MumTrib |
|
103
|
Hanjin Shipping Company Ltd v ADIT |
[TS-929-ITAT-2012(Mum)] |
|
104
|
DCIT v The Indian Hotel Company Ltd |
[TS-843-ITAT-2012(Mum)] |
|
105
|
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) |
|
106
|
Maersk Global Service Centres (India) (P) Ltd v ACIT |
[2012] 22 taxmann.com 33 (Mum.), [2012] 53 SOT 86 (Mum), TS-132-ITAT-2012 |
|
107
|
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 |
|
108
|
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 |
|
109
|
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 |
|
110
|
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 |
|
111
|
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 |
|
112
|
Six Continents Hotels Inc v DCIT |
[2011] 11 taxmann.com 332 (Mum.), [2011] 46 SOT 97 (Mum) (Uro) |
|
113
|
Besix Kier Dabhol v DDIT |
[2011] 11 taxmann.com 330 (Mum), [2011] 46 SOT 46 (Mum) (Uro), 2010-TII-62-ITAT-MUM-TP |
|
114
|
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 |
|
115
|
RSM & Co v ACIT |
[2011] 10 ITR (T) 614, [2010] 125 ITD 243 (Mum), [2010] 130 TTJ 437 (Mum) |
|
116
|
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) |
|
117
|
Jacobs Engineering India (P) Ltd v ACIT |
[2011] 14 taxmann.com 186 (Mum) |
|
118
|
Epcos AG v DIT |
TS-143-ITAT-2011(Pun) |
|
119
|
Bechtel International Inc v ADIT (IT) 3(2) |
TS-256-ITAT-2011(Mum) |
|
120
|
Maersk Infotech Services (I) P Ltd |
TS-309-ITAT-2011(Mum) |
|
121
|
Euro RCSG Advertising Pvt Ltd v ACIT |
2011- TIOL-183- ITAT-MUM |
|
122
|
Orchard Advertising P Ltd v ACIT |
[2010] 8 TAXMANN.COM 162 (MUM) |
|
123
|
DDIT v Stork Engineers & Contractors B.V |
[2010] 122 ITD 49 (MUM). 2009-TIOL-30-ITAT-Mum, 27 SOT 452, 121 TTJ 320 |
|
124
|
DCIT v Siemens Information Systems Ltd |
2013-TIOL-228-ITAT-Mum |
|
125
|
KPMG India Pvt Ltd v ACIT |
[2013] 33 taxmann.com 251 (Mum-Tri), 142 ITD 628 |
|
126
|
DHL Express P Ltd v ACIT |
[2009-TIOL-139-ITAT-MUM], 24 DTR 602, 124 TTJ 108 |
|
127
|
DCIT v Yahoo Web Services India Ltd |
[2009-TIOL-165-ITAT-MUM] |
|
128
|
DCIT v ING Investment Management P Ltd |
[2008-TIOL-487-ITAT-MUM] |
|
129
|
Jacobs H&G P Ltd v ACIT |
[2008-TIOL-655-ITAT-MUM] |
|
130
|
ACIT v Crisil |
[2008-TIOL-406-ITAT-MUM] |
|
131
|
Chicago Pneumatic Tool Co v DDIT |
[2009-TIOL-330-ITAT-MUM], 25 DTR 24, itatonline.org date: 2 Aug 2009 |
|
132
|
Atos Origin India P Ltd v ACIT |
[2009-TIOL-352-ITAT-MUM] |
|
133
|
UBS Securities India P Ltd v DCIT |
[2009-TIOL-365-ITAT-MUM] |
|
134
|
DDIT v Stock Engineers & Contractors B.V |
[2009-TIOL-417-ITAT-Mum], itatonline.org Dated 2 Aug 2009 |
|
135
|
Jacobs Engineering India (P) Ltd v ACIT |
[2009-TIOL-533-ITAT-MUM] 30 DTR 614 (Mum Trib) |
|
136
|
Western Coal Fields v ACIT |
[2009-TIOL-589-ITAT-NAG], 124 TTJ 659, itatonline.org Dated 19 Aug 2009, 27 DTR 226 |
|
137
|
DCIT v Stock Engineering and Contractors BV |
(2009) 32 SOT 249 |
|
138
|
DDIT (IT) – 1 v Alcatel USA International Marketing Inc |
2009-TIOL-733-ITAT-MUM |
|
139
|
Videsh Sanchar Nigam Ltd v CIT |
(2008) 111 ITD 190 (MUM) (SB), (2008) 16 SOT 547 (MUM) (SB), (2007) 110 TTJ 948 (MUM) (SB) |
|
140
|
Tata Finance Ltd v ACIT |
[2008] 20 SOT 47 (MUM) |
|
141
|
ACIT v Lafarge India Holding (P) Ltd |
[2008] 19 SOT 121 (MUM) |
Recent Reported Cases – Argued by Dr. Sunil M Lala