23) (Bombay) 3. Carlyle India Advisors (P.) Ltd. v. Deputy Commissioner of Income-tax, Circle

3I INDIA P.LTD,MUMBAI vs. DCIT CIR 7(3), MUMBAI

In the result, appeal of the assessee is allowed as indicated above

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Bleit(Tp)A No.1292/Mum/2014 (A.Y: 2009-10) M/S. 3I India Private Limited V. Dy. Cit 3Rd Floor, Nicholas Piramal Tower Circle – 7(3) Room No. 615, 6Th Floor Peninsula Corporate Park G.K. Marg, Lower Parel Aayakar Bhavan Mumbai – 400 013 M.K. Road Mumbai -400 020 Pan: Aaacz2386D (Appellant) (Respondent) Assessee By : Shri Madhur Agrawal Department By : Shri Rakesh Ranjan

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER IT(TP)A NO.1292/MUM/2014 (A.Y: 2009-10) M/s. 3i India Private Limited v. Dy. CIT 3rd Floor, Nicholas Piramal Tower Circle – 7(3) Room No. 615, 6th Floor Peninsula Corporate Park G.K. Marg, Lower Parel Aayakar Bhavan Mumbai – 400 013 M.K. Road Mumbai -400 020 PAN: AAACZ2386D (Appellant) (Respondent) Assessee by : Shri Madhur Agrawal Department by : Shri Rakesh Ranjan Date of Hearing : 05.08.2019 Date of Pronouncement : 30.09.2019 O R D E R PER C.N. PRASA…

KOTAK MHINDRA ASSET MANAGEMENT CO. LTD,MUMBAI vs. ASST CIT (OSD) 3(2), MUMBAI

In the result, appeal of the assessee is partly allowed as indicated above

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Blem/S. Kotak Mahindra Asset V. Asst. Cit Management Company. Ltd., Range – 14(2)(1) 27 Bkc, G. Block Aayakar Bhavan Bandra Kurla Complex Mumbai -400 020 Bandra (E), Mumbai - 51 Pan: Aaack5576C (Appellant) (Respondent) Assessee By : Shri Vispi T. Patel Department By : Shri D.G. Pansari

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI RAJESH KUMAR, HON'BLE ACCOUNTANT MEMBER M/s. Kotak Mahindra Asset v. Asst. CIT Management Company. Ltd., Range – 14(2)(1) 27 BKC, G. Block Aayakar Bhavan Bandra Kurla Complex Mumbai -400 020 Bandra (E), Mumbai - 51 PAN: AAACK5576C (Appellant) (Respondent) Assessee by : Shri Vispi T. Patel Department by : Shri D.G. Pansari Date of Hearing : 21.06.2019 Date of Pronouncement : 19.09.2019 O R D E R PER C.N. PRASAD (JM) 1. This appeal is filed by the assessee against the order of the Learned Commis…

EIGHT ROADS INVESTMENT ADVISORS LTD,MUMBAI vs. ASST CIT CIR 6(2)(2), MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singheight Roads Investments Pvt. Acit-6(2)(2) Room No. 506, 5Th Floor, Ltd. [Formerly Known As Fil Capital Advisors (India) Pvt. Vs. Aayakar Bhavan, M.K. Ltd. 304, 3Rd Floor, Tower–A Road, Mumbai 400 020 Peninsula Business Park Ganpatrao Kadam Marg Mumbai 400 013 Pan – Aabcf1370N Appellant Respondent S.A. No. 564/Mum/2018 (Assessment Year 2012-13) Eight Roads Investments Pvt. Acit-6(2)(2) Room No. 506, 5Th Floor, Ltd. [Formerly Known As Fil Capital Advisors (India) Pvt. Vs. Aayakar Bhavan, M.K. Ltd. 304, 3Rd Floor, Tower–A Road, Mumbai 400 020 Peninsula Business Park Ganpatrao Kadam Marg Mumbai 400 013 Pan – Aabcf1370N Appellant Respondent Appellant By : Shri Nishant Thakkar With Ms. Jasmin Amalsadvala (Ar’S) Respondent By : Shri Anand Mohan (Cit-Dr)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH JUDICIAL MEMBER Eight Roads Investments Pvt. ACIT-6(2)(2) Room No. 506, 5th Floor, Ltd. [Formerly known as FIL Capital Advisors (India) Pvt. Vs. Aayakar Bhavan, M.K. Ltd. 304, 3rd Floor, Tower–A Road, Mumbai 400 020 Peninsula Business Park Ganpatrao Kadam Marg Mumbai 400 013 PAN – AABCF1370N Appellant Respondent S.A. No. 564/Mum/2018 (Assessment Year 2012-13) Eight Roads Investments Pvt. ACIT-6(2)(2) Room No. 506, 5th Floor, Ltd. [Formerly known as FIL Capital Advisors (India) Pvt. Vs. Aayakar Bhavan…

DCIT 5(1)(1), MUMBAI vs. GENERAL ATLANTIC P.LTD, MUMBAI

In the result, assessee’s appeal is partly allowed and Revenu’s appeal is dismissed

Bench: Shri Saktijit Dey & Shri Ramit Kochar

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA no.1717/Mum./2016 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax ……………. Appellant Circle–5(1)(1), Mumbai v/s General Atlantic Pvt. Ltd. 151–152, 15th Floor, Maker Chambers–VI ……………. Respondent 220, Nariman Point, Mumbai 400 021 PAN – AABCG7917Q ITA no.2207/Mum./2016 (Assessment Year : 2011–12) General Atlantic Pvt. Ltd. Level–19, Birla Aurora Dr. Annie Besant Road ……………. Appellant Maharshi Karve Marg Churchgate, Mumbai 400 020 PAN – AABCG7917Q v/s Dy. Commissio…

SIGULER GUFF INDIA ADVISERS P.LTD,MUMBAI vs. DCIT CIR 3(3), MUMBAI

In the result, the assessee’s appeal for A

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainm/S. Siguler Guff India Dcit, Circle (3)(3) Advisers Pvt. Ltd. Aayakar Bhavan Suite F8B, Grand Hayatt Vs. M.K. Road Plaza, Santacrus (E) Mumbai 400020 Mumbai 400055 Pan – Aamcs7072F Appellant Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Sandeep Gosain, Judicial Member M/s. Siguler Guff India DCIT, Circle (3)(3) Advisers Pvt. Ltd. Aayakar Bhavan Suite F8B, Grand Hayatt Vs. M.K. Road Plaza, Santacrus (E) Mumbai 400020 Mumbai 400055 PAN – AAMCS7072F Appellant Respondent Appellant by: Shri Porus Kaika & Shri Divesh Chawla Respondent by: Shri Arvind Kumar Date of Hearing: 12.04.2017 Date of Pronouncement: 21.04.2017 O R D E R Per Jason P. Boaz, A.M. This appeal by the assessee is directed against the order of the CIT(A)- 15, Mumbai date…

WARBURG PINCUS INDIA PRIVATE LIMITED,MUMBAI vs. DCIT, CC-3(3)(2), MUMBAI

Appeal of the assessee is partly allowed

Bench: Shri C.N. Prasad () & Shri Ashwani Taneja (Account Member)

…1 IN THE INCOME TAX APPELLATE TRIBUNNAL MUMBAI BENCH ‘’K’’, MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI ASHWANI TANEJA (ACCOUNT MEMBER) I.T.A.No.1612/Mum/2015 ( Assessment year : 2010-11) Warburg Pincus India Pvt Ltd V/s Dy.CIT, Cir.3(3)(2), Mumbai 7th Floor, Express Towers Nariman Point, Mumbai-21 PAN : AACW5205E Appellant Respondent Appellant by Shri Porus Kaka & Shri Manish Kanth Respondent by Shri N.K. Chand CIT-DR Date of hearing 21.3.2017 Date of order 12.04.2017 O R D E R Per Ashwani Taneja, AM:- This appeal has been filed by the Assessee against the order dated 15.1.15 passed by the Ass…

WARBURG PINCUS INDIA P. LTD,MUMBAI vs. ASST CIT 3(3), MUMBAI

In the result, both the appeals are partly allowed

Bench: Shri Rajendra & Shri Saktijit Deyआयकर अपीऱ सं. / Ita No. 6981/Mum./2012 (निर्धारण वषा / Assessment Year : 2008–09) Warburg Pincus India Pvt. Ltd. 7Th Floor, Express Towers ……………. Appellant Nariman Point, Mumbai 400 021 Pan – Aaacw5205E V/S Asstt. Commissioner Of Income Tax Circle–3(3), Aayakar Bhawan ……………. Respondent 101, M.K. Road, Mumbai 400 020

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘के’ म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI श्री राजेंद्र, ऱेखा सदस्य एवुं श्री शक्तिजीि दे, न्याययक सदस्य के समक्ष BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA no. 6981/Mum./2012 (निर्धारण वषा / Assessment Year : 2008–09) Warburg Pincus India Pvt. Ltd. 7th Floor, Express Towers ……………. Appellant Nariman Point, Mumbai 400 021 PAN – AAACW5205E v/s Asstt. Commissioner of Income Tax Circle–3(3), Aayakar Bhawan ……………. Respondent 101, M.K. Road, Mumbai 400 020 आयकर अपीऱ सं. / ITA no. 1717/Mum./2014 (निर्धार…

FIL CAPITAL ADVISORS (INDIA) P.LTD,MUMBAI vs. DCIT CIR 3(1), MUMBAI

In the result, appeal stands partly allowed

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.7403/Mum./2014 (Assessment Year : 2010–11) FIL Capital Advisors India Pvt. Ltd. 304, 3rd Floor, Tower–A Peninsula Business Park ……………. Appellant Ganpatrao Kadam Marg Mumbai 400 013 Pan – AABCF1370N v/s Dy. Commissioner of Income Tax Circle–3(1), Aayakar Bhawan ……………. Respondent 101, M.K. Road, Mumbai 400 020 Assessee by : Shri Porus Kaka Revenue by : Shri Nishant Thakkar Date of Hearing – 27.07.2016 Date of Order – 25.10.2016 O R D E R PER SAKTIJIT DEY, J.M. Capti…

3I INDIA P.LTD,MUMBAI vs. DCIT CIR 8(3)(1), MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri R C Sharma & Shri Amit Shukla"ी आई इं"डया "ाइवेट "ल"मटेड Vs Deputy Commissioner Of Income-Tax 3I India Private Limited, Circle-8(3)(1), Room No. 3Rd Floor, Nicholas Piramal 615, 6Th Floor, Aayakar Tower, Bhavan, M K Road, Peninsula Corporate Park, Mumbai-400 020 G K Marg, Lower Parel, Mumbai -400 013 सं लेखा "थयी.: Pan: Aaccm 4000 H अपीलाथ" (Appellant) ""यथ" (Respondent) Appellant By "ी पी जे पारद"वाला : Shri P J Pardiwalla Respondent By "म"सस ""प"दर बरार : Mrs Rupinder Brar सुनवाईक"तार"ख /Date Of Hearing : 20-06-2016 घोषणाक"तार"ख /Date Of Pronouncement : 16-09-2016 आदेश Order "ी अिमत शु"ला,"या.स :- Per Amit Shukla, J. M.: The Aforesaid Appeal Has Been Filed By The Assessee Against Final Assessment Order Dated 29Th December, 2014, Passed By Ld. Deputy Commissioner Of Income-Tax -

…1 "ी आई इं"डया "ाइवेट "ल"मटेड 3I India Private Limited आयकर अपीलीय अिधकरण “के” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI "ी आर सी शमा", लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI R C SHARMA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER "ी आई इं"डया "ाइवेट "ल"मटेड Vs Deputy Commissioner of Income-tax 3i India Private Limited, Circle-8(3)(1), Room No. 3rd Floor, Nicholas Piramal 615, 6th Floor, Aayakar Tower, Bhavan, M K Road, Peninsula Corporate Park, Mumbai-400 020 G K Marg, Lower Parel, Mumbai -400 013 सं लेखा "थयी.: PAN: AACCM 4000 H अपीलाथ" (A…

TEMASEK HOLDINGS ADVISORS INDIA P.LTD,MUMBAI vs. DCIT CIR 14(3)91), MUMBAI

In the result the appeal of the assessee is allowed in part

…1 Tamasek Holdings Advisors India P Ltd अपीलीय आयकरआयकर अपीलीय अिधकरण “के” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI "ी बी आर भा"करन, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER Tamasek Holdings Advisors Vs Deputy Commissioner of Income- tax India P Ltd, Circle-14(3)(1), 12, 3 North Avenue Maker Maxity Aayakar Bhavan, M K Road, Bandra Kurla Complex, Mumbai-400 020 Bandra (East), Mumbai -400 051 सं लेखा "थयी.:PAN: AACCM 4000 H अपीलाथ" (Appellant) ""यथ" (Respondent) Appellant by "ी पोरस का…

TA ASSOCITES ADVISORY P.LTD,MUMBAI vs. DCTI CIR 3(3), MUMBAI

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

Bench: Shri Saktijit Dey & Shri Ashwani Tanejaassessment Year: 2010-11 Ta Associates Advisory P. Ltd. Dcit Cir- 3(3) Avantha House, Crompton Aayakar Bhavan बनाम/ Greaves Building, 12Th Floor, Vs. Dr. Annie Besant Road, Worli Mumbai Mumbai -400004 (Assessee) (Revenue) P.A. No.Aadct0884H

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,K,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI Before Shri Saktijit Dey, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 2010-11 TA Associates Advisory P. Ltd. DCIT CIR- 3(3) Avantha House, Crompton Aayakar Bhavan बनाम/ Greaves Building, 12th Floor, Vs. Dr. Annie Besant Road, Worli Mumbai Mumbai -400004 (Assessee) (Revenue) P.A. No.AADCT0884H "नधा"रती क" ओर से / Assessee by Shri Porus Kaka & Shri Divesh Chawla (AR) राज"व क" ओर से / Revenue by Shri N.K. Chand -CIT (DR) सुनवाई क" तार"ख / Date of 18/1/2016 Hearing : 22/01/201…