(1) Horiba India Pvt. Ltd. v. OCIT

81 Taxmann.com 209High Court2017#7279 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2023.

Issues it is cited on

resale price method tested party transactional net margin method comparable companies most appropriate method tnmm section 92c arm's length price section 92 associated enterprise international transaction transfer

Judgments citing (1) Horiba India Pvt. Ltd. v. OCIT

M/S CELIO FUTURE FASHION PRIVATE LIMITED,MUMBAI vs. ADDL/JT/CIT/DY/ASSTT/ITO/NFAC, DELHI, DELHI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 741/MUM/2022[2017-18]Status: DisposedITAT Mumbai08 Sept 2023AY 2017-18

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Sumant ChadhaFor Respondent: Shri Pravin Salunkhe

Section 115BSection 143(3)Section 144BSection 144C(13)Section 144C(5)Section 144C(8)Section 69CSection 920Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.741/Mum./2022 (Assessment Year : 2017–18) M/s. Celio Future Fashion Pvt. Ltd. Unit no.301–302, Lotus Corporate Park ……………. Appellant Goregaon, Mumbai 400 099 PAN – AADCC3844J v/s Addl. Commissioner of Income Tax ……………. Respondent National Faceless Appeal Centre, Delhi Assessee by : Shri Sumant Chadha Revenue by : Shri Pravin Salunkhe Date of Hearing – 26/07/2023 Date of Order – 08/09/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal h…

DY COMMISSIONER OF INCOME TAX -6(1)(2), MUMBAI-400020 vs. M/S. BRISTOL MYERS SQUIBB INDIA P LTD.,, MUMBAI-400018

In the result, appeal of the Revenue is partly allowed and the assessee’s cross objections are dismissed

ITA 1175/MUM/2022[2013-14]Status: DisposedITAT Mumbai08 May 2023AY 2013-14

Bench: Amit Shukla () & Ms. Padmavathy S. ()

…1 ITA 175/Mum/2022 M/s Bristol Myers Squibb India Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE AMIT SHUKLA (JUDICIAL MEMBER) AND MS. PADMAVATHY S. (ACCOUNTANT MEMBER) I.T.A. No.1175 /Mum/2022 (Assessment year 2013-14) Deputy Commissioner of Income-tax vs M/s Bristol Myers Squibb India Pvt 6(1)(1), Mumbai Ltd, 602A, Poonam Chambers, A Room No.563B, 5th Floor Wing, Dr. Annie Besant Road Aayakar Bhavan, M.K. Road, Worli, Mumbai-400 018 Mumbai-400 020 PAN :AACCB4313Q APPELLANT RESPONDENT C.O. No.128/Mum/2022 (Arising out of I.T.A. No.1175 /Mum/2022) (Assessment year 2013-14) M/s B…

M/S HARMAN INTERNATIONAL (INDIA) PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, the appeal by the assessee is partly allowed

ITA 49/BANG/2019[2014-15]Status: DisposedITAT Bangalore30 Jun 2022AY 2014-15

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sit(Tp)A No.49/Bang/2019 Assessment Year : 2014-15 M/S. Harman Connected Services Vs. Deputy Commissioner Of Corporation India Private Limited, Income Tax, 4A, Jupiter, Prestige Technology Park, Circle - 3(1)(2), Sarjapur, Marathahalli Road, Bengaluru. Kadubeesanahalli Village, Bengaluru – 560 103. Pan: Aacch 1585 J Appellant Respondent Assessee By : Shri. T. Suryanarayana, Senior Advocate Revenue By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 27.06.2022 Date Of Pronouncement : 30.06.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. T. Suryanarayana, Senior AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.49/Bang/2019 Assessment Year : 2014-15 M/s. Harman Connected Services Vs. Deputy Commissioner of Corporation India Private Limited, Income Tax, 4A, Jupiter, Prestige Technology Park, Circle - 3(1)(2), Sarjapur, Marathahalli Road, Bengaluru. Kadubeesanahalli Village, Bengaluru – 560 103. PAN: AACCH 1585 J APPELLANT RESPONDENT Assessee by : Shri. T. Suryanarayana, Senior Advocate Revenue by : Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru. Date of hearing : 2…

KIRLOSKAR TOYOTA TEXTILE MACHINERY PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal by the assessee is treated as partly allowed

ITA 197/BANG/2015[2009-10]Status: DisposedITAT Bangalore28 Feb 2022AY 2009-10

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranit(Tp)A No.197/Bang/2015 Assessment Year : 2009-10 M/S. Toyota Industries Engine India Pvt. Ltd., Vs. Dcit, (Formerly Known As Kirloskar Toyota Textile Circle – 11(5), Machinery Pvt. Ltd.,) Bengaluru. Plot No.09, 2Nd Phase, Jigani Industrial Area, Bengaluru – 560 105. Pan : Aaack 7425 Q Assessee Respondent Assessee By : Shri. Ajit Tolani, Ca Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 24.02.2022 Date Of Pronouncement : 28.02.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. Ajit Tolani, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.197/Bang/2015 Assessment Year : 2009-10 M/s. Toyota Industries Engine India Pvt. Ltd., Vs. DCIT, (formerly known as Kirloskar Toyota Textile Circle – 11(5), Machinery Pvt. Ltd.,) Bengaluru. Plot No.09, 2nd Phase, Jigani Industrial Area, Bengaluru – 560 105. PAN : AAACK 7425 Q ASSESSEE RESPONDENT Assessee by : Shri. Ajit Tolani, CA Revenue by : Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru Date of hearing : 24.02.2022 Date of Pronouncement : 28.02.2022 O…

FUJITSU INDIA PVT. LTD.,GURGAON vs. ACIT, CIRCLE-9(2), NEW DELHI

The appeal of the assessee is partly allowed

ITA 7363/DEL/2018[2014-15]Status: DisposedITAT Delhi23 Nov 2021AY 2014-15

Bench: Shri Kul Bharat & Shri Prashant Maharishi(Through Video Conferencing)

For Appellant: Shri K. M. Gupta, AdvocateFor Respondent: Shri Surendra Pal [CIT] –

Section 143(3)Section 144CSection 234ASection 274Section 27i

…IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH ―I–1‖: NEW DELHI ] BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (Through Video Conferencing) ITA. No. 7363/Del/2018 (Assessment Year: 2014-15) Fujitsu India Private ACIT, Limited, Vs. Circle : 9 (2), 3rd Floor, Building No. 9B, New Delhi. Phase–III, DLF Cyber City, Gurgaon, Haryana – 122 002. PAN: AAACF4170D (Appellant) (Respondent) Assessee by : Shri K. M. Gupta, Advocate; Department by : Shri Surendra Pal [CIT] – DR Date of Hearing : 14/10/2021 Date of pronouncement : 23/11/2021 O R D E R PER PRASHANT MAHARISHI, A. M…

BRISTOL-MYERS SQUIBB INDIA PVT. LTD.,MUMBAI vs. DCIT CIR. 6(1), MUMBAI

Appeal stand dismissed whereas the assessee’s appeal stand partly allowed in terms of our above order

ITA 5157/MUM/2016[2010-11]Status: DisposedITAT Mumbai01 Sept 2021AY 2010-11

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.5157/Mum/2016 (धििाारण वर्ा / Assessment Year: 2010-11) Bristol-Myers Squibb India Pvt. Ltd. Dcit-6(1) बिाम/ Indiabulls Finance Centre Mumbai. 6Th Floor, Tower-1, Senapati Bapat Marg Vs. Elphinstone West, Mumbai-400 013 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aaccb-4313-Q (अपीलाथी/Appellant) : (प्रत्यथी / Respondent) & आयकरअपील सं./ I.T.A. No.5035Mum/2016 (धििाारण वर्ा / Assessment Year: 2010-11) Dcit-6(1) Bristol-Myers Squibb India Pvt. Ltd. बिाम/ Mumbai. Indiabulls Finance Centre 6Th Floor, Tower-1, Senapati Bapat Marg Vs. Elphinstone West, Mumbai-400 013 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aaccb-4313-Q (अपीलाथी/Appellant) : (प्रत्यथी / Respondent) अपीलाथीकीओरसे/ Appellant By : Shri Jehangir Mistri-Ld. Sr. Counsel प्रत्यथीकीओरसे/Respondent By : Shri Sunil Deshpande & Shri Sushil Kumar Mishra-Ld.Drs सुनवाईकीतारीख/ : 09/06/2021 Date Of Hearing घोषणाकीतारीख / : 01/09/2021 Date Of Pronouncement

For Appellant: Shri Jehangir Mistri-Ld. Sr. CounselFor Respondent: Shri Sunil Deshpande & Shri Sushil

Section 143(3)Section 253Section 92Section 92BSection 92F

…1 आयकर अपीलीय अधिकरण “के” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI माननीय श्री विकास अिस्थी, न्यावयक सदस्य एवं माननीय श्री मनोज कुमार अग्रवाल ,लेखा सदस्य के समक्ष। BEFORE HON’BLE SHRI VIKAS AWASTHY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM (Hearing through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.5157/Mum/2016 (धििाारण वर्ा / Assessment Year: 2010-11) Bristol-Myers Squibb India Pvt. Ltd. DCIT-6(1) बिाम/ Indiabulls Finance Centre Mumbai. 6th Floor, Tower-1, Senapati Bapat Marg Vs. Elphinstone West, Mumbai-400 013 स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AACCB-4313-Q (अपी…

ELEMENTS 14 INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal of the assessee is treated as allowed for statistical purposes

ITA 351/BANG/2016[2011-12]Status: DisposedITAT Bangalore16 Sept 2020AY 2011-12

Bench: Shri George George K. & Shri B.R. Baskaranit(Tp)A No.351/Bang/2016 Assessment Year: 2011-12

For Appellant: Shri Ajit Tolani, A.RFor Respondent: Shri Sunil Kumar Singh, D.R

Section 143(3)

…IT(TP)A No.351/Bang/2016 Element 14 India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(TP)A No.351/Bang/2016 Assessment Year: 2011-12 M/s. Element 14 India Pvt. Ltd. #15, 2nd Floor, Theme House Deputy Commissioner of Krishna Nagar Industrial Area Income-tax Off Hosur Main Road Vs. Circle-2(1)(2) Bangalore-560 029. Bangalore PAN NO : AABCF1609A APPELLANT RESPONDENT Appellant by : Shri Ajit Tolani, A.R. Respondent by : Shri Sunil Kumar Singh, D.R. Date of Hearing : 08.09.2020 Date o…

ACER INDIA PVT LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU

In the result, the grounds relating to T

ITA 2837/BANG/2017[2013-14]Status: DisposedITAT Bangalore05 Mar 2020AY 2013-14

Bench: Shri B.R Baskaran & Shri Pavan Kumar Gadale

For Appellant: Shri Ajay Vohra, Sr. Advocate & Shri Neeraj Jain &For Respondent: Shri Pradeep Kumar, CIT (DR ITAT)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH : BANGALORE BEFORE SHRI B.R BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER IT(TP)A No.2837/BANG/2017 & IT(TP)A No.3391/BANG/2018 Assessment year’s : 2013-14 & 2014-15 Acer India Pvt. Ltd Vs. Deputy Commissioner Of Income Tax No. 13, 6th Floor, Embassy Heights Circle – 1(1)(1) Magrath Road, Next to Hosmat Hospital Kormangala, Bangalore - 560025 Bangalore - 560095 PAN – AACCA1237A APPELLANT RESPONDENT Appellant by : Shri Ajay Vohra, Sr. Advocate & Shri Neeraj Jain & Bharath T, Advocates Respondent by : Shri Pradeep Kumar, CIT (DR ITAT) D…

BRISTOL MYERS SQUIBB INDIA P.LTD,MUMBAI vs. DCIT 6(1), MUMBAI

The appeal of the assessee is allowed for statistical purposes

ITA 1969/MUM/2014[2009-10]Status: DisposedITAT Mumbai28 Aug 2019AY 2009-10

Bench: Shri M. Balaganesh & Shri Ravish Soodbristol Myers Squibb India The Office Of The Dy. Private Limited, Commissioner Of Income Tax-6(1) 6Th Floor, Tower Ii, Aayakar Bhavan, M.K. Road, Vs. Indiabulls Finance Centre, Mumbai – 400 020 S.B. Marg Elphinstone (W), Mumbai – 400 013 Pan – Aaccb4313Q (Appellant) (Respondent)

For Appellant: Shri Jehangir D. Mistri, SeniorFor Respondent: Shri MC Omi Ningshen, D.R

Section 144C(13)

…P a g e | 1 ITA No.1969/Mum/2014 AY. 2009-10 Bristol Myers Squibb India Pvt. Ltd. Vs. The Office of the Dy. Commissioner of Income Tax-6(1) IN THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri M. Balaganesh, Accountant Member and Shri Ravish Sood, Judicial Member Bristol Myers Squibb India The Office of the Dy. Private Limited, Commissioner of Income Tax-6(1) 6th Floor, Tower II, Aayakar Bhavan, M.K. Road, Vs. Indiabulls Finance Centre, Mumbai – 400 020 S.B. Marg Elphinstone (W), Mumbai – 400 013 PAN – AACCB4313Q (Appellant) (Respondent) Appellant by: Shri Jehangir D. Mistri, Senior Advocate & S/…

VIDEOJET TECHNOLOGIES (I) P. LTD,NAVI MUMBAI vs. ASST CIT CIR 10(3), MUMBAI

In the result, appeal of the assessee is allowed

ITA 6956/MUM/2012[2008-09]Status: DisposedITAT Mumbai28 May 2019AY 2008-09

Bench: Shri G.S.Pannu & Shri Ravish Soodm/S Videojet Technologies Vs. Acit, Circle-10(3), Mumbai (I) Pvt. Limited, Unit 101 & 102, Rupa Solitaire, Building No.A-1, Sector-1, Millennium Business Park, Mahape, Navi Mumbai-400710 Pan No.Aaacw0731 B (Appellant) .. (Respondent)

Section 143(3)Section 92C(2)

…ITA No.6956/Mum/2012 M/s Videojet Technologies (I) Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “J”, BENCH MUMBAI BEFORE SHRI G.S.PANNU, VICE PRESIDENT & SHRI RAVISH SOOD, JUDICIAL MEMBER M/s Videojet Technologies Vs. ACIT, Circle-10(3), Mumbai (I) Pvt. Limited, Unit 101 & 102, Rupa Solitaire, Building No.A-1, Sector-1, Millennium Business Park, Mahape, Navi Mumbai-400710 PAN No.AAACW0731 B (Appellant) .. (Respondent) Assessee by Shri Ketan Ved, AR Revenue by Shri Nilu Jaggi & Dharm Veer Singh, DR Date of Hearing 01/03/2019 Date of Pronouncement 28/05/2019 आदेश / O R D E R PER RAVISH SOOD, J.M : The pres…

CELIO FUTURE FASHION P.LTD,MUMBAI vs. ASST CIT 9(2)(1), MUMBAI

In the result, the appeal of the assessee is treated as

ITA 1928/MUM/2016[2011-12]Status: DisposedITAT Mumbai15 Mar 2019AY 2011-12

Bench: Shri B.R. Baskaran & Shri Amarjit Singhassessment Year : 2011-12 M/S. Celio Future Fashion Private Limited, (Formerly Known As Celio Future Fashion), The Assistant Commissioner Vs. A Wing, Unit No. 301 & 302, Of Income Tax-9(2)(1), Near Graham Firth Compound, Mumbai Opposite Western Express Highway, Goregaon (East), Mumbai [Pan : Aadcc3844J]

For Appellant: Shri Niraj Sheth &For Respondent: Shri Purushottam Tripuri, CIT-DR

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “ K ”, MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year : 2011-12 M/s. Celio Future Fashion Private Limited, (Formerly known as Celio Future Fashion), The Assistant Commissioner Vs. A Wing, Unit No. 301 & 302, of Income Tax-9(2)(1), Near Graham Firth Compound, MUMBAI Opposite Western Express Highway, Goregaon (East), MUMBAI [PAN : AADCC3844J] (Appellant) (Respondent) Appellant By : Shri Niraj Sheth & Shri Ketan Ved, Respondent By : Shri Purushottam Tripuri, CIT-DR Date of Hearing : 11-03-2019 Date o…

FUJITSU INDIA PVT. LTD.,NEW DELHI vs. ACIT, CIRCLE- 9(2), NEW DELHI

ITA 7088/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Jul 2018AY 2013-14

Bench: Shri Chandra Poojari & Shri Kuldip Singh

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT DR

Section 143Section 143(3)Section 144C

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-2’ : NEW DELHI) BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1674/Del./2016 (ASSESSMENT YEAR : 2011-12) ITA No.1982/Del./2017 (ASSESSMENT YEAR : 2012-13) ITA No.7088/Del./2017 (ASSESSMENT YEAR : 2013-14) M/s. Fujitsu India Private Ltd., vs. ACIT, Circle 9 (2), 3rd Floor, Building No.9B, New Delhi. DLF Cyber City Phase – III, Gurgaon – 122 002 (Haryana). (PAN : AAACF4170D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri K.M. Gupta, Advocate Shri Anubhav Rastogi, Advocate REVENUE BY : Shri H.K. Choudhary, CIT DR Date o…

FUJITSU INDIA PVT. LTD.,GURGAON vs. ITO, NEW DELHI

ITA 1982/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Jul 2018AY 2012-13

Bench: Shri Chandra Poojari & Shri Kuldip Singh

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT DR

Section 143Section 143(3)Section 144C

FUJITSU INDIA PVT. LTD.,GURGAON vs. ACIT, NEW DELHI

ITA 1674/DEL/2016[2011-12]Status: DisposedITAT Delhi03 Jul 2018AY 2011-12

Bench: Shri Chandra Poojari & Shri Kuldip Singh

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri H.K. Choudhary, CIT DR

Section 143Section 143(3)Section 144C

BURBERRY INDIA PVT. LTD.,NEW DELHI vs. ITO, WARD- 5(2), NEW DELHI

In the result, both the appeals of the assessee are allowed

ITA 7684/DEL/2017[2013-14]Status: DisposedITAT Delhi22 Jun 2018AY 2013-14

Bench: Shri Prashant Maharishi & Shri K.N. Chary

Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI K.N. CHARY, JUDICIAL MEMBER ITA No.-758/Del/2017 (Assessment Year: 2012-13) Burberry India Pvt. Ltd. vs ACIT 3-A-1, Taj Apartment, Circle 5(1) Rao Tula Ram Marg New Delhi. New Delhi. PAN No. AADCB9530G & ITA No.-7684/Del/2017 (Assessment Year: 2013-14) Burberry India Pvt. Ltd. vs ACIT 3-A-1, Taj Apartment, Circle 5(1) Rao Tula Ram Marg New Delhi. New Delhi. PAN No. AADCB9530G Assessee by Sh. Ajay Wadhwa, Adv. Revenue by Sh. Sanjay I. Bara, CIT DR Date of Hearing 21.06.2018 Date of Prono…

BURBERRY INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, both the appeals of the assessee are allowed

ITA 758/DEL/2017[2012-13]Status: DisposedITAT Delhi22 Jun 2018AY 2012-13

Bench: Shri Prashant Maharishi & Shri K.N. Chary

Section 92