RED BULL INDIA P.LTD,MUMBAI vs. ASST CIT 8(1)(1), MUMBAI

ITA 1315/MUM/2015Status: DisposedITAT Mumbai27 June 2023AY 2010-113 pages

AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the assessee had entered into an APA which covered the periods under appeal. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee had filed appeals before the ITAT. Subsequently, the assessee entered into a Unilateral Advance Pricing Agreement (APA) with the Central Board of Direct Taxes covering the assessment years in question, including a rollback period.

What were the issues?

The primary issue was whether the appeals had become infructuous due to the assessee entering into an APA that covered the disputed assessment years.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “J”, MUMBAI

Before: SHRI KULDIP SINGH & MS. PADMAVATHY S

For Respondent: Shri Samuel Pitta, Sr. A.R

So in view of the request made by the appellant-assessee aforesaid appeals stood dismissed as withdrawn having been become infructuous. Order pronounced in the open court on 27.06.2023.

Sd/- Sd/- (MS. PADMAVATHY S) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Mumbai, Dated: 27.06.2023. * Kishore, Sr. P.S.

IT(TP)A No.1315/M/2015 & ors. 3 M/s. Red Bull India Pvt. Ltd.

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