2016 (Bang); (ii) Greenland Exports Pvt Ltd. v. DCIT TS-879-ITAt- 2016(Chny)-TP; (iii) Cummins India Ltd vs. DCIT

101 Taxmann.com 325Reported decision2019#16404 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2021 to 2025.

Issues it is cited on

cup method comparable companies section 92ca(3)international transaction final assessment order draft assessment order section 143(2)transfer prescribed company section 143(3)india

Judgments citing 2016 (Bang); (ii) Greenland Exports Pvt Ltd. v. DCIT TS-879-ITAt- 2016(Chny)-TP; (iii) Cummins India Ltd vs. DCIT

Joint Commissioner of Income Tax (OSD), Corporate Circle-1, Coimbatore vs. Zf Wind Power Coimbatore Private Limited, Coimbatore

ITA 246/CHNY/2025[2013]Status: DisposedITAT Chennai01 Aug 2025

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 245 & 246/Chny/2025 निर्धारण वर्ष/Assessment Years:2012-13 & 2013-14 & C.Ο No.21/Chny/2025 [In I.T.A. No.245/Chny/2025] The Joint Commissioner Of Income Tax (Osd), Corporate Circle 1, Coimbatore Vs. Zf Wind Power Coimbatore Pvt. Ltd., Plot No.3, Hi Tech Engineering & Service Sector Sez, Annur Road, Village Kittampalayam & Karumathampatty, Coimbatore – 641 659. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent/Cross Objector) राजस्व की ओर से /Revenue By : Shri P.K. Senthil Kumar, Addl.Cit निर्धारिती की ओर से/Assessee By : Shri Ashik Shah, Ca & Ms. Soundariya, Ca सुनवाई की तारीख/Date Of Hearing : 15.07.2025 घोषणा की तारीख/Date Of Pronouncement : 01.08.2025 आदेश /O R D Er Per George George K: These Appeals Filed By The Revenue Are Directed Against Two Orders Of The Commissioner Of Income Tax (Appeals), Chennai-16 Both Dated 28.11.2024 Passed U/S.250 Of The Income Tax Act (Hereinafter The 'Act'). The Relevant Assessment Years Are 2012-13 & 2013-14. The Assessee Has Also Filed Cross Objection For

For Appellant: Shri Ashik Shah, CA &For Respondent: Shri P.K. Senthil Kumar, Addl.CIT

Section 143(2)Section 144C(4)Section 250Section 92C

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 245 & 246/CHNY/2025 निर्धारण वर्ष/Assessment Years:2012-13 & 2013-14 & C.Ο No.21/CHNY/2025 [in I.T.A. No.245/CHNY/2025] The Joint Commissioner of Income Tax (OSD), Corporate Circle 1, Coimbatore VS. ZF Wind Power Coimbatore Pvt. Ltd., Plot No.3, Hi Tech Engineering and Service Sector SEZ, Annur Road, Village Kittampalayam and Karumat…

Joint Commissioner of Income Tax (OSD), Corporate Circle-1, Coimbatore vs. Zf Wind Power Coimbatore Private Limited, Coimbatore

ITA 245/CHNY/2025[2012]Status: DisposedITAT Chennai01 Aug 2025

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 245 & 246/Chny/2025 निर्धारण वर्ष/Assessment Years:2012-13 & 2013-14 & C.O No.21/Chny/2025 [In I.T.A. No.245/Chny/2025] The Joint Commissioner Of Income Tax (Osd), Corporate Circle 1, Coimbatore Vs. Zf Wind Power Coimbatore Pvt. Ltd., Plot No.3, Hi Tech Engineering & Service Sector Sez, Annur Road, Village Kittampalayam & Karumathampatty, Coimbatore – 641 659. (अपीलार्थी/Appellant) राजस्व की ओर से /Revenue By निर्धारिती की ओर से/Assessee By सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement Pan: Aabch 8089G (प्रत्यर्थी/Respondent/Cross Objector) : Shri P.K. Senthil Kumar, Addl.Cit : Shri Ashik Shah, Ca & Ms. Soundariya, Ca : 15.07.2025 : 01.08.2025 आदेश /Order Per George George K: These Appeals Filed By The Revenue Are Directed Against Two Orders Of The Commissioner Of Income Tax (Appeals), Chennai-16 Both Dated 28.11.2024 Passed U/S.250 Of The Income Tax Act (Hereinafter The 'Act'). The Relevant Assessment Years Are 2012-13 & 2013-14. The Assessee Has Also Filed Cross Objection For

Section 143(2)Section 144C(4)Section 250Section 92C

…आयकर अपीलीय अधिकरण, 'डी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL 'D' BENCH, CHENNAI श्री जॉर्ज जॉर्ज के, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 245 & 246/CHNY/2025 निर्धारण वर्ष/Assessment Years:2012-13 & 2013-14 & C.O No.21/CHNY/2025 [in I.T.A. No.245/CHNY/2025] The Joint Commissioner of Income Tax (OSD), Corporate Circle 1, Coimbatore VS. ZF Wind Power Coimbatore Pvt. Ltd., Plot No.3, Hi Tech Engineering and Service Sector SEZ, Annur Road, Village Kittampalayam and Karuma…

Alliance One Industries India Private Limited, Hyderabad vs. Deputy Commissioner of Income Tax Circle 1(1), Guntur

In the result, appeal of the assessee is partly allowed

ITA 68/VIZ/2022[2017-2018]Status: DisposedITAT Visakhapatnam14 Jul 2023AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri K.C. Devdas, ARFor Respondent: Sri MN Murthy Naik, CIT-DR

Section 143(1)Section 143(2)Section 143(3)Section 92C

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No.68/Viz/2022 ("नधा"रण वष" / Assessment Year :2017-18) Alliance One Industries India Vs. Deputy Commissioner of Private Limited, Income Tax, Hyderabad. Circle-1(1), PAN: AAACT 8064 A Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri K.C. Devdas, AR ""याथ" क" ओर से…

Dy. Commissioner of Income Tax, Circle-16(1), Hyderabad vs. Nava Bharat Ventures Limited, Hyderabad

In the result, the questions referred to us are answered accordingly”

ITA 11/HYD/2019[2012-13]Status: DisposedITAT Hyderabad21 Sept 2021AY 2012-13

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.V.S.S.Prasad, ARFor Respondent: Smt.S.Praveena, DR

Section 10ASection 10BSection 143(3)Section 92(1)Section 92CSection 92C(4)Section 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. No. 11/HYD/2019 Assessment Year: 2012-13 Deputy Commissioner M/s.Nava Bharat Ventures Ltd. of Income Tax, Vs HYDERABAD Circle-16(1), [PAN: AAACN7327C] HYDERABAD (Appellant) (Respondent) For Revenue : Smt.S.Praveena, DR For Assessee : Shri P.V.S.S.Prasad, AR Date of Hearing : 16-08-2021 Date of Pronouncement : 21-09-2021 O R D E R PER S.S.GODARA, J.M. : This Revenue’s appeal for AY.2012-13 arises from the CIT(A)-4, Hyderaba…

Dy. Commissioner of Income Tax, Circle-16(1), Hyderabad vs. Nava Bharat Ventures Limited, Hyderabad

Appeal is partly allowed in above terms

ITA 634/HYD/2018[2013-14]Status: DisposedITAT Hyderabad22 Jul 2021AY 2013-14

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P.V.S.S.Prasad, ARFor Respondent: Shri Rajiv Ranka, CIT-DR

Section 115JSection 143(3)Section 80Section 80GSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” : HYDERABAD (THROUGH VIDEO CONFERENCE) BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER I.T.A. No. 634/HYD/2018 Assessment Year: 2013-14 Deputy Commissioner M/s.Nava Bharat Ventures Ltd. of Income Tax, Vs HYDERABAD Circle-16(1), [PAN: AAACN7327C] HYDERABAD (Appellant) (Respondent) For Revenue : Shri Rajiv Ranka, CIT-DR For Assessee : Shri P.V.S.S.Prasad, AR Date of Hearing : 09-06-2021 Date of Pronouncement : 22-07-2021 O R D E R PER S.S.GODARA, J.M. : This Revenue’s appeal for AY.2013-14 arises from the CIT(A)-4, Hy…