29/240 Taxman 707/382 ITR 88 (Delhi); (ii) Pankaj Extrusion Ltd. v. Asstt. CIT

10 Taxmann.com 17Reported decision2011#11975 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 143(3)Section 144C(1)Section 144C(13)Section 144C(15)Section 144C(3)Section 144C(5)Section 14A Section 153

Issues it is cited on

section 92ca(3a)section 3a section 144c(15)(b)section 92ca(4)section 144c(15)transfer pricing order section 92ca(1)section 153(4)eligible assessee section 153(1)section 92b section 144c(1)

Judgments citing 29/240 Taxman 707/382 ITR 88 (Delhi); (ii) Pankaj Extrusion Ltd. v. Asstt. CIT

Assistant Commissioner of Income Tax- 4(2)(1), Mumbai vs. Gupshup Technology India Private Limited, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 2327/MUM/2024[2011]Status: DisposedITAT Mumbai02 Jul 2024

Bench: Shri Anikesh Banerjee, Jm & Ms Padmavathy S, Am

For Appellant: Shri Ashish Kumar Agrawal, Sr

Section 143(3)Section 14ASection 153Section 153BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI ANIKESH BANERJEE, JM & MS PADMAVATHY S, AM I.T.A. No. 2327/Mum/2024 (Assessment Year: 2011-12) ACIT – 4(2)(1) Gupshup Technology India Pvt. Ltd. Room No. 640, 6th Floor, 1st Floor, Unit-101, Silver Metropolis Aayakar Bhawan, M.K. Road, Vs. Building, Western Express Highway, Mumbai-400020. Goregaon, Mumbai-400063. PAN : AAACW5722A Assessee) : Respondent) : Shri Ravindra Poojary, CA Assessee/Appellant by : Shri Ashish Kumar Agrawal, Sr. Revenue/Respondent by DR Date of Hearing : 27.06.2024 Date of Pronouncement : 02.07.2024 O R D E R Per Padmavath…

Zydus Lifesciences Limited (Formerly Known As Cadila Healthcare Ltd.), Ahmedabad vs. The DCIT, Circle-1(1)(1), Ahmedabad

In the result, appeal preferred by the assessee is allowed

ITA 162/AHD/2021[2016-17]Status: DisposedITAT Ahmedabad30 May 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 144BSection 144C(13)Section 153Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 162/Ahd/2021 ("नधा"रण वष" / Assessment Years : 2016-17) Zydus Lifesciences Ltd. (i) The Additional बनाम/ (Formerly Known as /Joint/Deputy/ Assistant Vs. Cadila Healthcare Ltd.), Commissioner of Income 4th Floor, D wing, Zydus Tax, Corporate Park, Scheme National e-Assessment No.63, Survey No. 536, Centre, Delhi Khoraj (Gandhinagar), Nr. (ii) DCIT, Circle – Vaishnodevi Circle, S.G. 1(1)(1), Highway, Ahmedabad Ahmedabad. "थायी लेखा सं./जीआइआर सं./PAN/G…

Atos India Private Ltd, Mumbai vs. ACIT 14 (1) (1), Mumbai

In the result, the appeal filed by the assessee stands allowed on the additional grounds

ITA 1576/MUM/2021[2016-17]Status: DisposedITAT Mumbai05 Jan 2024AY 2016-17

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleatos India Private Limited V. Acit – 14(1)(1) Unit No. 1401, 14Th Floor Rom No. 481, 4Th Floor Supremus “E" Wing Aayakar Bhavan M.K. Road, Mumbai - 400020 I Think Techno Campus Kanjurmarg (E), Mumbai - 400042 Pan: Aaaco2461J (Appellant) (Respondent) Assessee Represented By : Ms. Chandni Shah & Ms. Riddi Maru Department Represented By : Shri Vachaspati Tripathi

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Atos India Private Limited v. ACIT – 14(1)(1) Unit No. 1401, 14th Floor Rom NO. 481, 4th Floor Supremus “E" Wing Aayakar Bhavan M.K. Road, Mumbai - 400020 I Think Techno Campus Kanjurmarg (E), Mumbai - 400042 PAN: AAACO2461J (Appellant) (Respondent) Assessee Represented by : Ms. Chandni Shah & Ms. Riddi Maru Department Represented by : Shri Vachaspati Tripathi Date of Conclusion of Hearing : 11.12.2023 Date of Pronouncement : 05.01.2024 O R D E…

Jaguar Land Rover India Ltd., Mumbai vs. Addl/Jt./Dy/CIT/Asstt/ITO, National E-Assessment Centre, Delhi

In the result, appeal of the assessee is allowed

ITA 1222/MUM/2021[2016-17]Status: DisposedITAT Mumbai06 Oct 2023AY 2016-17

Section 143(2)Section 143(3)Section 40Section 40aSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & MS.PADMAVATHY S, ACCOUNTANT MEMBER M/s. Jaguar Land Rover Vs. Additional/Joint/ India Limited Deputy/Assistant 202/203, Ceejay House Commissioner of Income Shivsagar Estate Tax / Income Tax Dr. Annie Besant Road Officer, Worli, Mumbai-400018 National e-Assessment Centre, Delhi PAN/GIR No.AADCJ0039Q (Appellant) .. (Respondent) Assessee by Shri J.D. Mistry a/w Shri Paras Savla / Shri Pratik Poddar / Shri Rajnandini Shukla Revenue by Shri Vachashpati Tripathi Date of Hearing 21/09/2023 Date of Pronouncement 30/10/…

Gammon India Ltd, Mumbai vs. DCIT, CC- 7(2)., Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 1440/MUM/2020[2010-11]Status: DisposedITAT Mumbai22 Sept 2023AY 2010-11

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Blem/S. Gammon India Ltd V. Dcit-Central Circle 7(2) 3Rd Floor, Plot No. 3/8 Room No. 655, 6Th Floor Hamilton House, J.N. Heredia Marg Aayakar Bhavan Ballard Estate, Mumbai- 400038 M.K. Road, Mumbai- 400020 Pan: Aaacg3821A (Appellant) (Respondent) Dcit, Central Circle 7(2) V. M/S. Gammon India Ltd Room No. 655, 6Th Floor 1, Gammon House Aayakar Bhavan, M.K. Road Veer Savarkar Marg Mumbai- 400020 Prabhadevi, Mumbai - 400025 Pan: Aaacg3821A (Appellant) (Respondent)

Section 92B(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER M/s. Gammon India Ltd v. DCIT-Central Circle 7(2) 3rd Floor, Plot No. 3/8 Room No. 655, 6th Floor Hamilton House, J.N. Heredia Marg Aayakar Bhavan Ballard Estate, Mumbai- 400038 M.K. Road, Mumbai- 400020 PAN: AAACG3821A (Appellant) (Respondent) DCIT, Central Circle 7(2) v. M/s. Gammon India Ltd Room No. 655, 6th Floor 1, Gammon House Aayakar Bhavan, M.K. Road Veer Savarkar Marg Mumbai- 400020 Prabhadevi, Mumbai - 400025 PAN: AAACG3821A (Appellant)…

DCIT CC 7(2), Mumbai vs. M/S Gammon India Ltd., Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 2990/MUM/2019[2010-11]Status: DisposedITAT Mumbai22 Sept 2023AY 2010-11

Section 92B(1)

Tata Aig General Insurance Comapany Ltd, Mumbai vs. Asst CIT 2(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3512/MUM/2015[2009-10]Status: DisposedITAT Mumbai30 Jun 2023AY 2009-10

For Appellant: Shri Percy Pardiwala/Shri NishantFor Respondent: Shri Samuel Pitta (Sr. AR)

Section 143Section 143(3)Section 144Section 144C(3)Section 15Section 153Section 2Section 32Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI AMARJIT SINGH, AM आयकर अपील सं/ I.T.A. No.3512/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10) Tata AIG General Insurance बिधम/ ACIT-2(3) Company Ltd. Aayakar Bhavan, Vs. 15th Floor, Tower A, Maharshi Karve Marg, Peninsula Corporate Park, Mumbai-400020. G. K. Marg, Lower Parel, Mumbai-400013. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AABCT3518Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Percy Pardiwala/Shri Nishant Thakkar/Ms. Jasmin Amalsadvala Revenue by: Shri Samuel Pitta (Sr. AR) सुनवा…

Hyundai Motor India Engineering Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad

In the result, the assessee appeal is allowed

ITA 123/HYD/2020[2015-16]Status: DisposedITAT Hyderabad29 Jul 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri Laliet Kumarvs. Dy. Commissioner Of M/S. Hyundai Motor India Engineering Pvt. Ltd., Income Tax, Circle Hyderabad. 2(2), Hyderabad. Pan Aabcjh7867C Appellant Respondent Appellant By : Shri H. Srinivasulu, Adv. Respondent By : Shri Yvst Sai, Cit-Dr. Date Of Hearing : 27.07.2022. Date Of Pronouncement : 29.07.2022. O R D E R Per Shri Inturi Rama Rao, A.M. : This Is An Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-2, Hyderabad Dt.05.12.2019 For Assessment Year 2015-16. 2. The Assessee Raised The Following Grounds Of Appeal :

For Appellant: Shri H. Srinivasulu, AdvFor Respondent: Shri YVST Sai, CIT-DR

Section 143Section 144CSection 144C(15)Section 271(1)(c)Section 292BSection 92CSection 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD ‘B’ BENCH, HYDERABAD. BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Vs. Dy. Commissioner of M/s. Hyundai Motor India Engineering Pvt. Ltd., Income Tax, Circle Hyderabad. 2(2), Hyderabad. PAN AABCJH7867C Appellant Respondent Appellant By : Shri H. Srinivasulu, Adv. Respondent By : Shri YVST Sai, CIT-DR. Date of Hearing : 27.07.2022. Date of Pronouncement : 29.07.2022. O R D E R Per Shri Inturi Rama Rao, A.M. : This is an appeal filed by the assessee is directed against the order of the learned Commissioner of Income Tax (Appea…