1. Oracle India (P) Ltd. v. DCIT

386 ITR 1High Court2010#24778 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2018.

Judgments citing 1. Oracle India (P) Ltd. v. DCIT

Saroj Anil Steel P.Ltd, Thane vs. ITO WD 3(2), Thane

In the result, both the appeals filed by the assessee are allowed

ITA 5597/MUM/2014[1997-98]Status: DisposedITAT Mumbai21 Aug 2018AY 1997-98

Bench: Shri Mahavir Singh() & Shri G Manjunatha ()

Section 133(6)Section 143(3)Section 147Section 271(1)(c)Section 274

…lty proceedings, therefore, penalty order passed u/s 271(1)(c) in pursuance of a vague notice is bad in law and liable to be quashed. In support of his argument, he relied upon the decision of Hon’ble Supreme Court in the case of SSA Emerald Meadows (2010) 386 ITR 1 (SC). The assessee also relied upon the decision of Hon’ble Bombay High Court in the case of CIT vs Samson Perincherry (2017) 98 CCH 39 and the decision of Hon’ble Karnataka High Court in the case of Manjunatha Cottona & Ginning Factory (2013) 369 ITR 565 (Kar). 7. On the other hand, the Ld.DR strongly supported order of the 9 Saroj Anil Steel…

Gamesa Renewable Private Limited, Chennai vs. ACIT, Chennai

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 376/CHNY/2017[2012-13]Status: DisposedITAT Chennai13 Nov 2017AY 2012-13

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri B.Ramakrishnan, FCA &For Respondent: Smt. Vijayalakshmi, CIT,D.R
Section 143(3)Section 144C(1)Section 144C(5)

…4.6 The ld. AR further submitted that the rate of royalty prescribed under the provisions of FEMA cannot be regarded as ALP for transfer pricing purposes. To support his view, the ld. AR, relied on the following decisions: 1. Oracle India (P) Ltd. vs. DCIT [386 ITR 1](Delhi) 2. Gruner India (P) Ltd. vs. DCIT[ITA No.6794 of 2015-Delhi, ITAT] 3. A.W.Faber Castell (India) (P) Ltd. vs. DCIT [ITA No.1027 of 2017- Mumbai, ITAT] The ld. AR submitted that in the case of A.W.Faber Castell (India) (P) Ltd. vs. DCIT, supra, pertaining to the A.Y. 2012-13 referred to the Press Note No.8 of 2009 and upheld the twin prin…

Gamesa Renewable Private Limited, Chennai vs. DCIT, Chennai

In the result, both the appeals of the assessee are partly allowed for statistical purposes

ITA 1420/CHNY/2017[2011-12]Status: DisposedITAT Chennai13 Nov 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri Duvvuru Rl Reddy

For Appellant: Shri B.Ramakrishnan, FCA &For Respondent: Smt. Vijayalakshmi, CIT,D.R
Section 143(3)Section 144C(1)Section 144C(5)

…4.6 The ld. AR further submitted that the rate of royalty prescribed under the provisions of FEMA cannot be regarded as ALP for transfer pricing purposes. To support his view, the ld. AR, relied on the following decisions: 1. Oracle India (P) Ltd. vs. DCIT [386 ITR 1](Delhi) 2. Gruner India (P) Ltd. vs. DCIT[ITA No.6794 of 2015-Delhi, ITAT] 3. A.W.Faber Castell (India) (P) Ltd. vs. DCIT [ITA No.1027 of 2017- Mumbai, ITAT] The ld. AR submitted that in the case of A.W.Faber Castell (India) (P) Ltd. vs. DCIT, supra, pertaining to the A.Y. 2012-13 referred to the Press Note No.8 of 2009 and upheld the twin prin…

1. Oracle India (P) Ltd. v. DCIT (386 ITR 1) — Cited in 3 Judgments | BharatTax