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13251800Section 143(3) Section 147 Section 23 ... -- 2021 TaxPub(DT) 5031 (Mum-Trib) Michael E Desa v. Income Tax Officer (International Taxation) Appeal Allowed, Mum-Trib, 2010-11, ITA No. 4286 (Mum) of 2017, 20-Sep-2021

13193000Section 143(3) Section 147 Section 144C Section 9(1)(vi) Section 148 ... -- 2021 TaxPub(DT) 4722 (Bang-Trib) Atlassian (P) Ltd. v. Dy. CIT (International Taxation) In favour of Assessee, Bang-Trib, ITA No. 929/Bang/2019, 25-Aug-2021

13172400Section 234B Section 9(1)(vi) Section 195 Section 30 Section 115A(1)(b) Section 90(2) Section 210 Se -- 2021 TaxPub(DT) 4611 (Bang-Trib) IBM Singapore (P) Ltd. v. Dy. CIT (International Taxation) Bang-Trib, ITA No. 3229/Bang/2018 & ITA No. 3060/Bang/2018, 23-Aug-2021

13177900 2021 TaxPub(DT) 4666 (Mum-Trib) Vodafone India Services (P) Ltd. v. Dy. CIT (International Taxation) Mum-Trib, S.A. No. 117/Mum/2020 in ITA No. 1119/Mum/2016, 16-Jul-2021

13202600Section 5 Section 260A Section 3 Section 4 Section 132 Section 246 Section 253 ... -- 2021 TaxPub(DT) 4818 (Bom-HC) : (2021) 436 ITR 0459 Cooperative Rabobank U.A. v. CIT (International Taxation) & Anr. Bom-HC, 2002-03, Writ Petition No. 1028 of 2021, 07-Jul-2021

13007800Section 194C Tax deduction at source Under Section 194C or 194-I Payment for use of lounge facilitie -- Assessee an international airline entered into an arrangement with O Airport Services to enable its ......
2021 TaxPub(DT) 3604 (Mum-Trib) Qantas Airways Ltd. v. Asstt. CIT In favour of Assessee, Mum-Trib, ITA No. 4214/Mum/2019, 05-Jul-2021

12975800Section 9(1)(vii) Income deemed to accrue or arise in India Under Section 9(1)(vii) Commission charg -- Assessee was engaged in the business of trading and export of leathers. During the course of assessm......
2021 TaxPub(DT) 3375 (Mad-HC) Pr. CIT v. Gopakumaran Nair In favour of Assessee, Mad-HC, TCA Nos. 332 & 333 of 2021, 28-Jun-2021

12976700Section 147 Section 148 Section 54 ... -- 2021 TaxPub(DT) 3384 (Sur-Trib) Jethanand T. Datwani v. ITO (International Taxation) In favour of Assessee, Sur-Trib, ITA No. 264/Srt/2017, 22-Jun-2021

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