325 (Bombay) and (ii) CIT v. Ratilal Becharlal & Sons.

65 Taxmann.com 155High Court2016#10975 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Judgments citing 325 (Bombay) and (ii) CIT v. Ratilal Becharlal & Sons.

KIMBERLY CLARK LEVER PVT. LTD.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, appeal of assessee is allowed for statistical purposes and the appeal of Revenue is dismissed in the above terms

ITA 492/PUN/2016[2011-12]Status: DisposedITAT Pune30 Aug 2022AY 2011-12
For Appellant: Shri Percy PardiwalaFor Respondent: Shri J. P. Chadraker
Section 143(3)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.351/PUN/2016 िनधा"रण वष" / Assessment Year: 2011-12 DCIT, Circle-14, Pune. Vs. M/s. Kimberly Clark Lever Pvt. Ltd., Gat No.934 to 937, Village- Sanaswadi, Tal. Shirur, Pune- 412208. PAN : AAACK4647E Appellant Respondent आयकर अपील सं. / ITA No.492/PUN/2016 िनधा"रण वष" / Assessment Year: 2011-12 M/s. Kimberly Clark Lever Vs. DCIT, Circle-14, Pune. Pvt. Ltd., C/o Mr. Suryakant Pande, Great Eastern Plaza, Yerwada, Pune- 411006. PAN : AAACK46…

DEPUTY COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. KIMBERLY CLARK LEVER PVT. LTD.,, PUNE

In the result, appeal of assessee is allowed for statistical purposes and the appeal of Revenue is dismissed in the above terms

ITA 351/PUN/2016[2011-12]Status: DisposedITAT Pune30 Aug 2022AY 2011-12
For Appellant: Shri Percy PardiwalaFor Respondent: Shri J. P. Chadraker
Section 143(3)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.351/PUN/2016 िनधा"रण वष" / Assessment Year: 2011-12 DCIT, Circle-14, Pune. Vs. M/s. Kimberly Clark Lever Pvt. Ltd., Gat No.934 to 937, Village- Sanaswadi, Tal. Shirur, Pune- 412208. PAN : AAACK4647E Appellant Respondent आयकर अपील सं. / ITA No.492/PUN/2016 िनधा"रण वष" / Assessment Year: 2011-12 M/s. Kimberly Clark Lever Vs. DCIT, Circle-14, Pune. Pvt. Ltd., C/o Mr. Suryakant Pande, Great Eastern Plaza, Yerwada, Pune- 411006. PAN : AAACK46…

ASSISTANT COMMISSIONER OF INCOME-TAX,, PUNE vs. M/S. KIMBERLY CLARK LEVER PVT. LTD.,, PUNE

In the result, appeal of assessee is allowed for statistical purposes and the appeal of Revenue is dismissed in the above terms

ITA 576/PUN/2015[2010-11]Status: DisposedITAT Pune20 Jul 2022AY 2010-11
For Appellant: Shri Percy PardiwallaFor Respondent: Shri J.P. Chandraker
Section 143(3)Section 92BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA No.507/PUN/2015 िनधा"रण वष" / Assessment Year : 2010-11 Kimberly-Clark Lever Private Limited, GE Plaza, Yerawada, Pune – 411006 PAN : AAACK4647E .......अपीलाथ" / Appellant बनाम / V/s. The Asst. Commissioner of Income-tax, Circle – 14, Pune ……""यथ" / Respondent आयकर अपील सं. / ITA No.576/PUN/2015 िनधा"रण वष" / Assessment Year : 2010-11 The Asst. Commissioner of Income-tax, Circle – 14, Pune .......अपीलाथ" / Appellant बनाम / V/s. Kimberly-Clark…

ASST CIT 15(2)(1), MUMBAI vs. IOT DESIGN & ENGINEERING LTD, MUMBAI

ITA 63/MUM/2016[2011-12]Status: DisposedITAT Mumbai17 Jun 2020AY 2011-12

Bench: Shri Saktijit Dey & Shri G. Manjunathaiot Design & Engineering Vs. Dcit-10(3) Limited Aaykar Bhawan, M.K.Road Plot No.Y2, Ceat Tyre Road, Mumbai-400 020 Near Nahur Railway Station, Bhandup(W) Mumbai-400 078

Section 143(3)Section 144C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER IOT Design & Engineering Vs. DCIT-10(3) Limited Aaykar Bhawan, M.K.Road Plot No.Y2, Ceat Tyre Road, Mumbai-400 020 Near Nahur Railway Station, Bhandup(W) Mumbai-400 078 PAN/GIR No.AABCI7624L (Appellant) .. Respondent) & IOT Design & Engineering Vs. DCIT-15(2)(1) Limited Aaykar Bhawan, M.K.Road Plot No.Y2, Ceat Tyre Road, Mumbai-400 020 Near Nahur Railway Station, Bhandup(W) Mumbai-400 078 PAN/GIR No.AABCI7624L (Appellant) .. Respondent) & ITA.No.63/Mum/2016 (Assessment Year…

IOT DESIGN & ENGINEERING LTD,MUMBAI vs. DCIT 10(3), MUMBAI

ITA 4722/MUM/2016[2010-11]Status: DisposedITAT Mumbai17 Jun 2020AY 2010-11

Bench: Shri Saktijit Dey & Shri G. Manjunathaiot Design & Engineering Vs. Dcit-10(3) Limited Aaykar Bhawan, M.K.Road Plot No.Y2, Ceat Tyre Road, Mumbai-400 020 Near Nahur Railway Station, Bhandup(W) Mumbai-400 078

Section 143(3)Section 144C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER IOT Design & Engineering Vs. DCIT-10(3) Limited Aaykar Bhawan, M.K.Road Plot No.Y2, Ceat Tyre Road, Mumbai-400 020 Near Nahur Railway Station, Bhandup(W) Mumbai-400 078 PAN/GIR No.AABCI7624L (Appellant) .. Respondent) & IOT Design & Engineering Vs. DCIT-15(2)(1) Limited Aaykar Bhawan, M.K.Road Plot No.Y2, Ceat Tyre Road, Mumbai-400 020 Near Nahur Railway Station, Bhandup(W) Mumbai-400 078 PAN/GIR No.AABCI7624L (Appellant) .. Respondent) & ITA.No.63/Mum/2016 (Assessment Year…

ACIT RANGE 10 (1), MUMBAI vs. M/S KODAK INDIA PVT LTD, MUMBAI

In the result, assessee’s appeal being ITA no

ITA 4398/MUM/2010[2005-06]Status: DisposedITAT Mumbai21 Feb 2020AY 2005-06

Bench: Shri Saktijit Deyand Shri N.K. Pradhan

For Appellant: Shri Jitendra JainFor Respondent: Shri Suhas Kulkarni

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.4398/Mum./2010 (Assessment Year : 2005–06) Asstt. Commissioner of Income Tax ……………. Appellant Range–10(1), Mumbai v/s Kodak India Pvt. Ltd. (Formerly Kodak India Ltd.) C/o Kalyaniwalla & Mistry Army & Navy Building ……………. Respondent 148, Mahatma Gandhi Road Fort, Mumbai 400 001 PAN – AAACK2172J C.O. no.65/Mum./2010 (Arising out of ITA no.4398/Mum./2010) (Assessment Year : 2005–06) Kodak India Pvt. Ltd. (Formerly Kodak India Ltd.) C/o Kalyaniwalla & Mistry ……………. Cross…

M/S. PRICEWATERHOUSECOOPERS PRIVATE LIMITED,KOLKATA vs. ACIT, CIR-2(2), KOLKATA, KOLKATA

ITA 483/KOL/2017[2012-13]Status: DisposedITAT Kolkata12 Sept 2018AY 2012-13

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2012-13 M/S Pricewaterhousecoopers V/S. Acit, Circle-2(2), Pvt.Ltd., Block-Ep, Plot-Y-14, Aayakar Bhavan, P-7, Salt Lake City, Sector-V, Chowringhee Square, Kokata-91 Kokata-69 [Pan No.Aabcp 9181 H] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Kanchan Kaushal, Ar अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Cit-Dr ""यथ" क" ओर से/By Respondent 14-06-2018 सुनवाई क" तार"ख/Date Of Hearing 12-09-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Asstt. Commissioner Of Income Tax, Circle-2(2), Kolkata’S Assessment Order Dated 30.01.2017, Involving Proceedings Section 144C R.W. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. 2. The Assessee Appellant’S First Substantive Ground Raised In The Instant Appeal Challenge Correctness Of Transfer Price Adjustment Amounting To ₹345,51,562/- In Course Of Assessment As Pertaining To Its International Transactions With Its Overseas Associate Enterprise (Ae). This Assessee Is A Company Providing Consultancy Including Tax & Regulatory Services. It Filed Its Return On 30.11.2012 Stating Total Income Of ₹51,62,16,310/-. This Followed Its Revised Return Dated 31.03.2014 Reducing Its Taxable Income To ₹49,87,12,700/-. The Assessing Officer Took Up Scrutiny. He Came Across

Section 144CSection 92C

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member Assessment Year :2012-13 M/s PricewaterhouseCoopers V/s. ACIT, Circle-2(2), Pvt.Ltd., Block-EP, Plot-Y-14, Aayakar Bhavan, P-7, Salt Lake City, Sector-V, Chowringhee Square, Kokata-91 Kokata-69 [PAN No.AABCP 9181 H] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Kanchan Kaushal, AR अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, CIT-DR ""यथ" क" ओर से/By Respondent 14-06-2018 सुनवाई क" तार"ख/Date of Hearing 12-09-2018 घोषणा क" ता…

INCOME-TAX OFFICER vs. MAGIC SOFTWARE ENTERPRISES INDIA PVT. LTD.,, PUNE

In the result, cross objection filed by assessee is partly allowed for statistical purpose

ITA 1802/PUN/2013[2008-09]Status: DisposedITAT Pune18 Jul 2018AY 2008-09

Bench: Shri D.Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.1802/Pun/2013 "नधा"रण वष" / Assessment Year : 2008-09 Ito, Ward-11(1), Pune अपीलाथ"/Appellant ….

For Appellant: Shri Arun Chhabra & Ms. Shilpa SFor Respondent: Shri Achal Sharma
Section 143(2)Section 92C

…आयकर अपील"य अ"धकरण, पुणे "यायपीठ “ए” पुणे म" IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE "ी डी डी डी. क"णाकरा डी क"णाकरा क"णाकरा राव क"णाकरा राव राव , लेखा सद"य राव एवं "ी "वकास अव"थी, "या"यक सद"य के सम" BEFORE SHRI D.KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.1802/PUN/2013 "नधा"रण वष" / Assessment Year : 2008-09 ITO, Ward-11(1), Pune अपीलाथ"/Appellant …. Vs. Magic Software Enterprises India Pvt. Ltd., 9/12, Tara Icon, Mumbai Pune Road, Wakadewadi, Pune – 411 003 …. ""यथ" / Respondent PAN : AABCM2443B C.O.No.98/PUN/2014 (Arising out of ITA No.1802/PUN/2013 A.Y. 2008-09…

AUROSTAR JEWELLERY INDIA P. LTD,MUMBAI vs. DCIT 3(1), MUMBAI

In the result, assessee’s appeal is allowed to the extent indicated above

ITA 7193/MUM/2010[2006-07]Status: DisposedITAT Mumbai17 Aug 2016AY 2006-07

Bench: Shri Saktijit Dey & Shri Ramit Kochar: (A.Y : 2006-07) Aurostar Jewellery India Pvt. Ltd., Vs. Dcit Circle-3(1), Mumbai 310-312, Prasad Chambers, (Respondent) 3Rd Floor, Opera House, Mumbai 400 004. Pan : Aaaca7307D (Appellant)

For Appellant: Shri Yogesh TharFor Respondent: Shri N.K. Chand (CIT-DR)
Section 143(3)Section 92

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER : (A.Y : 2006-07) Aurostar Jewellery India Pvt. Ltd., Vs. DCIT Circle-3(1), Mumbai 310-312, Prasad Chambers, (Respondent) 3rd floor, Opera House, Mumbai 400 004. PAN : AAACA7307D (Appellant) Assessee by : Shri Yogesh Thar Revenue by : Shri N.K. Chand (CIT-DR) Date of Hearing : 19/07/2016 Date of Pronouncement : 17/08/2016 O R D E R PER SAKTIJIT DEY, JM : The instant appeal of the assessee is directed against the assessment order dated 20.9.2010 passed u/s 143(3) r.w…

PARADIGM GEOPHYSICAL (I) P.LTD,NAVI MUMBAI vs. DCIT CIR 9(2), MUMBAI

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 1878/MUM/2014[2009-10]Status: DisposedITAT Mumbai13 Jul 2016AY 2009-10

Bench: Shri Rajendra & Shri C.N. Prasad, आयकर अपील सं /I.Ta No.1878/M/2014 ("नधा"रण वष" / Assessment Year: 2009-10 M/S. Paradigm The Dcit, Circle 9(2), बनाम/ Geophysical (I) Pvt. Ltd., Aayakar Bhavan, Vs. 614, B-Wing, Mumbai-400 020 Rupa Solitaire, Sector-1, Millennium Business Park, Thane-Belapur Road, Mahape, Navi Mumbai -400 710 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaccp 8903C .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant By: Shri Niraj Sheth Shri Ayush Rajani Shri N.K. Chand ""यथ" क" ओर से/Respondent By:

For Appellant: Shri Niraj Sheth
Section 143(3)Section 14C(5)Section 92C(3)Section 92F

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ , मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, JUDICIAL MEMBER, आयकर अपील सं /I.TA No.1878/M/2014 ("नधा"रण वष" / Assessment Year: 2009-10 M/s. Paradigm The DCIT, Circle 9(2), बनाम/ Geophysical (I) Pvt. Ltd., Aayakar Bhavan, Vs. 614, B-Wing, Mumbai-400 020 Rupa Solitaire, Sector-1, Millennium Business Park, Thane-Belapur Road, Mahape, Navi Mumbai -400 710 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AACCP 8903C .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by: Shri Niraj Sheth Shri…