M/S IQVIA AG ( PREVIOUSLY KNOWN AS IMS AG), MUMBAI V. DY CIT (IT)-2(2)(2), MUMBAI

ITA 6846/MUM/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 0488 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-03-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Assessment Year: 2015-2016
• Appeal Filed On: 06-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [CORAM: PRAMOD KUMAR (VICE PRESIDENT) AND AMARJIT SINGH, JM] ITA NO.6846/MUM/2019 ASSESSMENT YEAR: 2015 - 16 IQVIA AG APPELLANT DORFPLATZ 4, POSTFACH, CH 6330 CHAM, SWITZERLAND C/O BSR & ASSOCIATES LLP 1 ST FLOOR, LODHA EXCELUS APPOLLO MILLS COMPOUND, MAHALAXMI, MUMBAI 400011 [PAN: AACCI5872K ] VS DY COMMISSIONER OF INCOME TAX RESPONDENT INTERNATIONAL TAXATION CIRCLE 2(2)(1), MUMBAI APPEARANCES BY P J PARDIWALA ALONG - WITH MADHUR AGARWAL FOR THE APPELLANT AVANESSH TIWARI FOR THE RESPONDENT CORRIGENDUM PER PRAMOD KUMAR, VP: ORDER U/S. 254(1) OF THE INCOME TAX ACT, 1961 WAS PASSED IN THE INSTANT APPEAL ON 13.07.2020 . HOWEVER, IT HAS BEEN SUBSEQUENTLY POINTED OUT BY THE ASSESSEE THAT CERTAIN ERRORS HAVE CREPT IN THIS ORDER AND THESE ARE INDEED INADVERTENT TYPOGRAPHICAL ERRORS I NASMUCH AS PARAGRAPH 5 , WHICH IS NOT RELEVANT TO THIS MATTER STANDS DELETED, AND ACCORDINGLY, PARAGRAPH 7, 8, 9 AND 10 STANDS RENUMBERED AS PARAGRAPHS 6,7, 8 AND 9. 2. THIS CORRIGENDUM FORMS PART AND PARCEL OF, AND IS TO BE READ ALONG WITH THE ORDER DATED 13.07.2020 SUPRA . SD/ - SD/ - AMARJIT SINGH PRAMOD KUMAR ( JUDICIAL MEMBER ) (VICE PRESIDENT ) MUMBAI , D ATED THE 4 TH MARCH , 202 1 ROSHANI, SR. PS ITA NO . 6846/MUM/2019 ASSESSMENT YEAR: 2011 - 12 PAGE 2 OF 3 COPIES TO : (1) THE APPLICANT (2) THE RESPONDEN T (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, MUMBAI