137 ITR 257/8 Taxman 188, Siemens India Ltd. v. K. Subramanian, ITO

13 Taxmann 146Reported decision1983#18959 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 140A(3)Section 250 Section 92B

Issues it is cited on

section 140a section 140 retrospective amendment corporate guarantee section 92b arm's length price associated enterprises transfer pricing adjustment associated enterprise section 92 international transaction transfer

Judgments citing 137 ITR 257/8 Taxman 188, Siemens India Ltd. v. K. Subramanian, ITO

DCIT Circle-5(1), Kolkata vs. S K Sarawagi and Company Pvt Ltd, Kolkata

Appeals are partly allowed

ITA 151/KOL/2024[2016-17]Status: DisposedITAT Kolkata25 Jun 2025AY 2016-17

Bench: The O/O Pcit-2, Kolkata 23.01.2024 Certificate Of Filing 2Nd Appeal Was Received From The O/O Pr. Cit-2, Kolkata 24.01.2024 Necessary Hardcopies Of Documents/ Paper/ Details Required For Filing 2Nd Appeal Before The Hon'Ble Itat, Kolkata Were Collected & Prepared. 25.01.2024 2Nd Appeal Was Filed

Section 250Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 150/Kol/2024 (Assessment Year 2015-2016) & I.T.A. No. 151/Kol/2024 (Assessment Year 2016-2017) DCIT, Circle-5(1), Kolkata, Aayakar Bhawan, 8th Floor, P7, Chowringhee Square, Kolkata - 700069 Appellant vs. S K Sarawagi and Company Private Limited, 507, Shubham, 1, Sarojini Naidu, Sarani, Park Street, Kol- 700017 [PAN: AADCS8887R] Respondent Appearances by: Assessee represented by : Manoj Kataruka, AR Department represented by : Nicholas Murmu, Addl. CIT, SR. DR D…

DCIT, Circle-5(1), Kolkata vs. S K Sarawagi and Company Private Limited, Kolkata

Appeals are partly allowed

ITA 150/KOL/2024[2015-16]Status: DisposedITAT Kolkata25 Jun 2025AY 2015-16

Bench: The O/O Pcit-2, Kolkata 23.01.2024 Certificate Of Filing 2Nd Appeal Was Received From The O/O Pr. Cit-2, Kolkata 24.01.2024 Necessary Hardcopies Of Documents/ Paper/ Details Required For Filing 2Nd Appeal Before The Hon’Ble Itat, Kolkata Were Collected & Prepared. 25.01.2024 2Nd Appeal Was Filed

Section 250Section 92B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 150/Kol/2024 (Assessment Year 2015-2016) & I.T.A. No. 151/Kol/2024 (Assessment Year 2016-2017) DCIT, Circle-5(1), Kolkata, Aayakar Bhawan, 8th Floor, P7, Chowringhee Square, Kolkata – 700069 …..…...…………….... Appellant vs. S K Sarawagi and Company Private Limited, 507, Shubham, 1, Sarojini Naidu, Sarani, Park Street, Kol- 700017 [PAN: AADCS8887R] .................... Respondent Appearances by: Assessee represented by : Manoj Kataruka, AR Department represented…

DCIT, Circle - 11(1), Kolkata vs. M/S. Graphite India Ltd., Kolkata

In the result, considering the discussions made above, the appeal filed by the Revenue is partly allowed and the cross objection filed by the assessee are dismissed

ITA 473/KOL/2018[2007-08]Status: DisposedITAT Kolkata13 Sept 2024AY 2007-08

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 143(3)Section 144C(3)Section 62Section 801ASection 80I

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री संजय गगग, न्याधयक सदस्य एवं श्री संजय अवस्थी, लेखा सदस्य के समक्ष Before SRI SANJAY GARG, JUDICIAL MEMBER & SRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No.: 473/KOL/2018 Assessment Year: 2007-08 DCIT, Circle-11(1), Kolkata......................................................Appellant Vs. M/s. Graphite India Ltd…………………….................................Respondent [PAN: AAACC 0457 C] C.O. No.: 65/KOL/2018 Arising Out of I.T.A. No.: 473/KOL/2018 Assessment Year: 2007-08 M/s. Graphite India Ltd......…

M/S Arkema Peroxides India Ltd., Chennai vs. The Asstt. Comissioner of Income Tax, Corporate Circle1(1), Chennai

In the result, appeal filed by the assessee is dismissed

ITA 897/CHNY/2020[2016-13]Status: DisposedITAT Chennai13 Jul 2022AY 2016-13

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Mr. R.Vijayaraghavan, Advocate

Section 32(1)(ii)

…आयकर अपील"य अ"धकरण, ‘सी ’ "याय पीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम$ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No. 897/Chny/ 2020 ("नधा"रणवष" /Assessment Year: 2016-17) M/s.Arkema Peroxides India Pvt.Ltd. Vs The Assistant Commissioner of 1st floor, Balmer Laurie House, Income Tax 628, Anna Salai, Teynampet, Corporate Circle-1(1) Chennai-18. Chennai. PAN: AAACE 1713F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant by : Mr. R.Vijayaraghavan,…