S.No.
Name of the Case with Citation Page
No.
In Re: UAE Exchange Centre LLC vs Unknown 2004 268 ITR 9 AAR 20
ACIT v. DHL Operations BV (2005) 145 Taxman (Mum) (Mag) 20
Addl. CIT v. Hindustan Milk Food Mfg. Co. 98 ITR 441 (Punj) 30
ADIT v. Jet Airways (India) Pvt. Ltd. (2012) 19 Taxman 37 (Mum).
ADIT v. OySisu AB (2013) 38 Taxmann 81 (Mum Trib)
Amadeus Global 11 Taxmann 153 (Delhi ITAT)
Amadeus Global Travel Distribution SA v. DCIT [2011] 11 Taxmann 153 22
(Delhi ITAT)
Anglo-French Textile Co. Ltd. v. CIT [1953] 23 ITR 101 (SC) 17
Aramex International Logistics (P) Ltd., In re (2012) 348 ITR 159 (AAR). 16
Asstt. CIT v. DHL Operations BV [2005] 142 Taxman 1 (Mum.) (Mag.)
Barras vs. Aberdeen Steam Trawling and Fishing Co. Ltd. (1933) AC 402 36
(HL)
CED v. Kanakashabai, 89 ITR 251 SC 30
Central India Industries Ltd v. CIT [1975] 99 ITR 211 34
CIT v. Currimbhoy Ebrahim & Sons Ltd., (1933) 35 BOMLR 914 17
CIT v. Vishakhapatnam Port Trust (1983) 144 ITR 146 (AP) 16
CIT vs. Balkrishna Malhotra (1971) 81 ITR 759 (SC) 36
CIT v. Express Newspapers Ltd 1994 AIR 1389 34
CIT v. Swastik Rubber Products Ltd [1983] 140 ITR 304 34
Collector of Customs v. K Ganga Shetty, AIR 1963 SC 1319. 31
Convergys Customer Management Inc v. ADIT (2013) 34 Taxmann 24 (Del 19
ITAT)
DCIT v. Perfetti SPA (2008) 113 TTJ Delhi 701 18
Doypack Systems Pvt. Ltd. v/s. UOI [1998] (2) SCC 299 30
eBay International AG v. ADIT (2013) 140 ITD 20 (Mum) 30
eFunds Corporation v. ADIT (2010) 40 SOT 65 (Del ITAT) 19
Formula One World Championship Ltd.(FOWC Delhi [2017] 80 Taxmann 24
347
Galileo International Inc v. DCIT (2009) 116 ITD 1 (Del ITAT) 26,33
General Commercial Corp. v. CIT, AIR 1955 Mad 64 31
General Radio & Appliances Co. Ltd. v. M.A. Khader, [1986] 60 Com Cases 36
1013 (SC)
H.H. Lakshmi Bai v. CIT, (1994) 206 ITR 688, 691 (SC) 32
In re Aramex International Logistics (P.) Ltd [2012] 348 ITR 159 (AAR) 19
In re Booz & Co (Australia) (P.) Ltd (2014) 362 ITR 134 (AAR) 17
In re Global Industries Asia Pacific PTE. Ltd [2012] 343 ITR 253 (AAR) 18
In re Seagate Singapore International Headquarters (P.) Ltd (2010) 322 18
ITR 650 (AAR)
In Re: P. No. 24 Of 1996 vs Unknown 1999 237 ITR 798 AAR 16
In re Khandelwal Udyog Ltd. & Acme Mfg Co. Ltd [1977] 47 Comp. Cas. 34
503 (Bom.)
JCIT v. Reuters Ltd.[2011] 7 ITR (Trib) 422 (Mumbai) 21
Jebon Corporation India v. CIT [2013] 1 ITR-OL 151 (Karn) 28
Marshall Sons & Co. (India) Ltd.’s case [1997] 11 SCL 6 (SC) 35
Motorola Inc. & Erisson Radio v. DCIT (2005) 95 ITD 269 (Del) 18
Motorola Inc. v. Dy. CIT [2005] 95 ITD 269 / 147 Taxman 39 (Delhi) (Mag.) 33
MTV Asia LDC IT Appeal Nos. 3530 (Mum) of 2006, dated 31-1-2012 30
National Petroleum Construction Co. v. Addl. DIT [2012] 26 Taxmann 50
(Delhi - Trib.
Nimbus Sport International Pte Ltd. v. DDIT [2011] 12 ITR (Trib) 709
(Delhi)
Nortel Networks India International Inc (2014) TS-355 / TII-71 (Del ITAT) 28
P. No. 8 of 1995 v. Unknown (1996) 223 ITR 416 (AAR) 19
Ramchandra Mardaraj Deo v. Collector of Commercial Taxes, 31 ITR 651. 31
Renoir Consulting Ltd v. DDIT (2014) 45 Taxmann 112 (Mum) 18
Reuters Limited Construction House v. JCIT (2012) 14 ITR (Trib) 48 / 142 27
TTJ 57 (Mum)
Rolls Royce Plc v. DDIT (2008) 19 SOT 42 (Del) 18,32
Saraswati Industrial Syndicate Ltd. v. CIT [1991] 70 Comp. Cas. 184 (SC). 34
Set Satellite (Singapore) Pte. Ltd. v. Deputy Director of Income-tax,
International Taxation, Rg. 2(1) [2008] 173 Taxman 475 (Bombay)
State of MP v. Dadabhoy’s New Chirimiri Ponri Hill Colliery Co. Ltd., AIR 31
1972 SC 614.
Tvl. ITD Cementation India Ltd. v. State of Tamil Nadu, Chennai, [2018] 90 30
Taxmann 87 (Madras)
Union of India v. Ambalal Sarabhai Enterprises Ltd 1983 55 Comp. Case 35
623 Guj.
United India Life Assurance Co. Ltd. v. CIT [1963] 49 ITR 965 35
VV Iyer v. Jasjit Singh, AIR 1973 SC 194 31
Western Union Financial Services Inc., v. ADIT (2007) 104 ITD 34 (Del) 18,22
1 Christopher Barker & Sons v. IRC, 1919 KB 222 17
3 Gould v Gould (1917) 245 US 151. 31
2 IRC v. Marine Steam Turbine Co. Ltd., [1920] 1 KB 193. 17
4 White v US (1938) 305 US 281. 31
