348 (Mum.); Tata Autocomp Systems Ltd. v. Asstt. CIT

21 Taxmann.com 6Income Tax Appellate Tribunal2012#2370 most cited

What is 348 (Mum.); Tata Autocomp Systems Ltd. v. Asstt. CIT authority for?

The use of LIBOR is upheld for benchmarking loans or advances given to foreign Associated Enterprises (AEs), and notional interest is to be computed using LIBOR rates for transfer pricing adjustments on amounts receivable from AEs.

49

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Tata Autocomp Systems Ltd. v. Asstt. CIT · Section 92 · Section 92B · Transfer Pricing · LIBOR · benchmarking · associated enterprise · notional interest · inter-company loans · outstanding receivables

Also reported as

52 SOT 48

Sections most often in play

Section 143(3)Section 1961Section 133ASection 144BSection 148Section 156Section 234ASection 234B

Issues it is cited on

interest on outstanding receivablessection 80iesection 75section 10basection 35(1)(iv)section 10(2a)section 92(1)section 92bsection 35(1)initial assessment yeartransfer pricing orderlegal expenses

Judgments citing 348 (Mum.); Tata Autocomp Systems Ltd. v. Asstt. CIT

Intas Pharmaceuticals Ltd., Ahmedabad vs. The Assistant Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad

Accordingly the claim of expenditure is allowed as revenue

ITA 1335/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2010-11

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. AdvocateFor Respondent: Dr. Darsi Suman Ratnam, CI

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1334/Ahd/2017 (Assessment Year: 2009-10) Intas Pharmaceuticals Ltd., Vs. Assistant Commissioner of 203, Chinubhai Center, Income Tax, Off. Nehru Bridge, Ashram Road Circle-2(1)(1), Ahmedabad-380009 Ahmedabad [PAN No.AAACI5120L] (Appellant) .. (Respondent) I.T.A. No. 1644/Ahd/2017 (Assessment Year: 2009-10) Assistant Commissioner of Vs. Intas Pharmaceuticals Pvt. Ltd. Income Tax, 203, Chinubhai Center, Opp. Circle-2(1)(1), Nehru Bridge, Ashram Road, Ahmeda…

Intas Pharmaceuticals Ltd., Ahmedabad vs. The Assistant Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad

Accordingly the claim of expenditure is allowed as revenue

ITA 1334/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad31 Jan 2024AY 2009-10

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. AdvocateFor Respondent: Dr. Darsi Suman Ratnam, CI

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1334/Ahd/2017 (Assessment Year: 2009-10) Intas Pharmaceuticals Ltd., Vs. Assistant Commissioner of 203, Chinubhai Center, Income Tax, Off. Nehru Bridge, Ashram Road Circle-2(1)(1), Ahmedabad-380009 Ahmedabad [PAN No.AAACI5120L] (Appellant) .. (Respondent) I.T.A. No. 1644/Ahd/2017 (Assessment Year: 2009-10) Assistant Commissioner of Vs. Intas Pharmaceuticals Pvt. Ltd. Income Tax, 203, Chinubhai Center, Opp. Circle-2(1)(1), Nehru Bridge, Ashram Road, Ahmeda…

Amd India Private Limited, Bengaluru vs. ACIT, Circle-1(1)(1), Bangalore

ITA 262/BANG/2022[2017-18]Status: DisposedITAT Bangalore26 Jun 2023AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SP Nos.4 & 5/Bang/2023 & IT(TP)A Nos. 238/Bang/2021 & 262/Bang/2022 Assessment years : 2016-17 & 2017-18 AMD India Private Limited, Vs. The Assistant Commissioner BMTC Building, 80 Feet Road, of Income Tax, 6th Block, Near KHB Games Village, Circle 1(1)(1), Koramangala, Bangalore. Bangalore – 560 095. PAN: AABCC 3447R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing :…

Amd India Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax, Circle-1(1)(1), Bangalore

ITA 238/BANG/2021[2016-17]Status: DisposedITAT Bangalore26 Jun 2023AY 2016-17

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SP Nos.4 & 5/Bang/2023 & IT(TP)A Nos. 238/Bang/2021 & 262/Bang/2022 Assessment years : 2016-17 & 2017-18 AMD India Private Limited, Vs. The Assistant Commissioner BMTC Building, 80 Feet Road, of Income Tax, 6th Block, Near KHB Games Village, Circle 1(1)(1), Koramangala, Bangalore. Bangalore – 560 095. PAN: AABCC 3447R APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing :…

Brodaways Overseas Limited, Jalandhar vs. Deputy Commissioner of Income Tax, Circle-1, Jalandhar

ITA 123/ASR/2018[2013-14]Status: DisposedITAT Amritsar30 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

…TAT-MUM) b) Siva Industries & Holdings Ltd. Vs. ACIT in ITA No. 2148/Mds/2010 dated 20.05.2011 c) Perot Systems TSI (India) Ltd. Vs. DCIT (2010) 37 SOT 358 (2010) 5 ITR(Trib) 106 d) Tata Autocomp Systems Limited vs. ACIT(2012) 149 TTJ (Mumbai) 233 : (2012) 52 SOT 48 (Mumbai). Cotton Naturals (I) Pvt. Ltd. vs. DCIT (2013) 22 ITR (Trib) 438 e) (Delhi). f) Mahindra & Mahindra Ltd. vs. ACIT (2014) 29 ITR 95 (Mum.)(Trib.) g) Hinduja Global Solutions Ltd. vs. ACIT (2014) 98 DTR 266 (Mum.)(Trib.) h) Kohinoor Foods Ltd. vs. ACIT (Delhi)(Trib). 6. Your Honours, it has also been held in the following judgments that…

The Asstt. Commissioner of Income Tax, Jalandhar vs. M/S Broadway Overseas Ltd., Jalandhar

ITA 49/ASR/2016[2011-12]Status: DisposedITAT Amritsar30 May 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

…TAT-MUM) b) Siva Industries & Holdings Ltd. Vs. ACIT in ITA No. 2148/Mds/2010 dated 20.05.2011 c) Perot Systems TSI (India) Ltd. Vs. DCIT (2010) 37 SOT 358 (2010) 5 ITR(Trib) 106 d) Tata Autocomp Systems Limited vs. ACIT(2012) 149 TTJ (Mumbai) 233 : (2012) 52 SOT 48 (Mumbai). Cotton Naturals (I) Pvt. Ltd. vs. DCIT (2013) 22 ITR (Trib) 438 e) (Delhi). f) Mahindra & Mahindra Ltd. vs. ACIT (2014) 29 ITR 95 (Mum.)(Trib.) g) Hinduja Global Solutions Ltd. vs. ACIT (2014) 98 DTR 266 (Mum.)(Trib.) h) Kohinoor Foods Ltd. vs. ACIT (Delhi)(Trib). 6. Your Honours, it has also been held in the following judgments that…

The Asstt. Commissioner of Income Tax, Jalandhar vs. M/S Broadway Overseas Ltd., Jalandhar

ITA 48/ASR/2016[2010-11]Status: DisposedITAT Amritsar30 May 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

…TAT-MUM) b) Siva Industries & Holdings Ltd. Vs. ACIT in ITA No. 2148/Mds/2010 dated 20.05.2011 c) Perot Systems TSI (India) Ltd. Vs. DCIT (2010) 37 SOT 358 (2010) 5 ITR(Trib) 106 d) Tata Autocomp Systems Limited vs. ACIT(2012) 149 TTJ (Mumbai) 233 : (2012) 52 SOT 48 (Mumbai). Cotton Naturals (I) Pvt. Ltd. vs. DCIT (2013) 22 ITR (Trib) 438 e) (Delhi). f) Mahindra & Mahindra Ltd. vs. ACIT (2014) 29 ITR 95 (Mum.)(Trib.) g) Hinduja Global Solutions Ltd. vs. ACIT (2014) 98 DTR 266 (Mum.)(Trib.) h) Kohinoor Foods Ltd. vs. ACIT (Delhi)(Trib). 6. Your Honours, it has also been held in the following judgments that…

The Asstt. Commissioner of Income Tax, Jalandhar vs. M/S Broadway Overseas Ltd., Jalandhar

ITA 47/ASR/2016[2009-10]Status: DisposedITAT Amritsar30 May 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

…TAT-MUM) b) Siva Industries & Holdings Ltd. Vs. ACIT in ITA No. 2148/Mds/2010 dated 20.05.2011 c) Perot Systems TSI (India) Ltd. Vs. DCIT (2010) 37 SOT 358 (2010) 5 ITR(Trib) 106 d) Tata Autocomp Systems Limited vs. ACIT(2012) 149 TTJ (Mumbai) 233 : (2012) 52 SOT 48 (Mumbai). Cotton Naturals (I) Pvt. Ltd. vs. DCIT (2013) 22 ITR (Trib) 438 e) (Delhi). f) Mahindra & Mahindra Ltd. vs. ACIT (2014) 29 ITR 95 (Mum.)(Trib.) g) Hinduja Global Solutions Ltd. vs. ACIT (2014) 98 DTR 266 (Mum.)(Trib.) h) Kohinoor Foods Ltd. vs. ACIT (Delhi)(Trib). 6. Your Honours, it has also been held in the following judgments that…

The Asstt. Commissioner of Income Tax, Jalandhar vs. M/S Broadway Overseas Ltd., Jalandhar

ITA 46/ASR/2016[2007-08]Status: DisposedITAT Amritsar30 May 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

…TAT-MUM) b) Siva Industries & Holdings Ltd. Vs. ACIT in ITA No. 2148/Mds/2010 dated 20.05.2011 c) Perot Systems TSI (India) Ltd. Vs. DCIT (2010) 37 SOT 358 (2010) 5 ITR(Trib) 106 d) Tata Autocomp Systems Limited vs. ACIT(2012) 149 TTJ (Mumbai) 233 : (2012) 52 SOT 48 (Mumbai). Cotton Naturals (I) Pvt. Ltd. vs. DCIT (2013) 22 ITR (Trib) 438 e) (Delhi). f) Mahindra & Mahindra Ltd. vs. ACIT (2014) 29 ITR 95 (Mum.)(Trib.) g) Hinduja Global Solutions Ltd. vs. ACIT (2014) 98 DTR 266 (Mum.)(Trib.) h) Kohinoor Foods Ltd. vs. ACIT (Delhi)(Trib). 6. Your Honours, it has also been held in the following judgments that…

The Asstt. Commissioner of Income Tax, Jalandhar vs. M/S Broadways Overseas Ltd, Jalandhar

ITA 345/ASR/2016[2012-13]Status: DisposedITAT Amritsar30 May 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

…TAT-MUM) b) Siva Industries & Holdings Ltd. Vs. ACIT in ITA No. 2148/Mds/2010 dated 20.05.2011 c) Perot Systems TSI (India) Ltd. Vs. DCIT (2010) 37 SOT 358 (2010) 5 ITR(Trib) 106 d) Tata Autocomp Systems Limited vs. ACIT(2012) 149 TTJ (Mumbai) 233 : (2012) 52 SOT 48 (Mumbai). Cotton Naturals (I) Pvt. Ltd. vs. DCIT (2013) 22 ITR (Trib) 438 e) (Delhi). f) Mahindra & Mahindra Ltd. vs. ACIT (2014) 29 ITR 95 (Mum.)(Trib.) g) Hinduja Global Solutions Ltd. vs. ACIT (2014) 98 DTR 266 (Mum.)(Trib.) h) Kohinoor Foods Ltd. vs. ACIT (Delhi)(Trib). 6. Your Honours, it has also been held in the following judgments that…

The Assistant Commissioner of Income Tax, Jalandhar vs. M/S Broadways Overseas Ltd, Jalandhar

ITA 477/ASR/2015[2008-09]Status: DisposedITAT Amritsar30 May 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 10BSection 14A

…TAT-MUM) b) Siva Industries & Holdings Ltd. Vs. ACIT in ITA No. 2148/Mds/2010 dated 20.05.2011 c) Perot Systems TSI (India) Ltd. Vs. DCIT (2010) 37 SOT 358 (2010) 5 ITR(Trib) 106 d) Tata Autocomp Systems Limited vs. ACIT(2012) 149 TTJ (Mumbai) 233 : (2012) 52 SOT 48 (Mumbai). Cotton Naturals (I) Pvt. Ltd. vs. DCIT (2013) 22 ITR (Trib) 438 e) (Delhi). f) Mahindra & Mahindra Ltd. vs. ACIT (2014) 29 ITR 95 (Mum.)(Trib.) g) Hinduja Global Solutions Ltd. vs. ACIT (2014) 98 DTR 266 (Mum.)(Trib.) h) Kohinoor Foods Ltd. vs. ACIT (Delhi)(Trib). 6. Your Honours, it has also been held in the following judgments that…

Imedx Information Services Private Limited, Hyderabad vs. DCIT, Circle-2(1), Hyderabad

In the result, appeal of the assessee is treated as partly allowed for statistical purposes

ITA 1755/HYD/2019[2015-16]Status: DisposedITAT Hyderabad10 May 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं / Ita-Tp No. 1755/Hyd/2019 (निर्धारण वर्ा / Assessment Year: 2015-16)

For Appellant: Shri H. Srinivasulu, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA-TP No. 1755/Hyd/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) iMedX Information Deputy Commissioner Services Private Limited, Vs. of Income Tax, Hyderabad Circle- 2(1), [PAN No. AABCI3550P] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri H. Srinivasulu, AR रधजस्‍व द्वधरध / Revenue by: Shri Rajendra Kumar, CIT-DR सुिवधई की तधरीख/Date of hearing: 26/04/202…

Kantar Gdc India Private Limited, Hyderabad vs. DCIT, Circle-2(1), Hyderabad

In the result, appeal of the assessee is treated as partly allowed for statistical purposes

ITA 484/HYD/2022[2018-19]Status: DisposedITAT Hyderabad09 May 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri Ajit Kumar Jain, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)Section 92B

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 484/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2018-19) Kantar GDC India Private Vs. The Deputy Commissioner Limited, of Income Tax, Hyderabad Circle-2(1), [PAN No. AABCN2278F] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri Ajit Kumar Jain, AR रधजस्‍व द्वधरध/Revenue by: Shri Rajendra Kumar, CIT-DR सुिवधई की तधरीख/Date of hearing: 25/04/2023 घोर्णध की त…

Gkc Projects Limited, Hyderabad vs. ACIT, Central Circle-3(1), Hyderabad

The appeals are partly allowed, accordingly

ITA 421/HYD/2022[2018-19]Status: DisposedITAT Hyderabad28 Apr 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P.V.S.S. Prasad, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER निर्धारण वर्ा आ.अपी.सं / अपीलधर्थी / प्रत्‍यर्थी / / A.Y. ITA-TP No. Appellant Respondent Asst. Commissioner of 552/Hyd/21 2017-18 Income Tax, GKC Projects Limited, Circle-3(1) / Hyderabad Asst. Commissioner of [PAN No. AACCG1395F] Income Tax, 421/Hyd/22 2018-19 Central Circle-3(1), Hyderabad निर्धाररती द्वधरध/Assessee by: Shri P.V.S.S. Prasad, AR रधजस्‍व द्वधरध/Revenue by: Shri Rajendra Kumar, CIT-DR सुिवधई की तधरी…

Gkc Projects Limited, Hyderabad vs. Assistant Commissioner of Income Tax, Circle-3(1), Hyderabad

The appeals are partly allowed, accordingly

ITA 552/HYD/2021[2017-18]Status: DisposedITAT Hyderabad28 Apr 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P.V.S.S. Prasad, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER निर्धारण वर्ा आ.अपी.सं / अपीलधर्थी / प्रत्‍यर्थी / / A.Y. ITA-TP No. Appellant Respondent Asst. Commissioner of 552/Hyd/21 2017-18 Income Tax, GKC Projects Limited, Circle-3(1) / Hyderabad Asst. Commissioner of [PAN No. AACCG1395F] Income Tax, 421/Hyd/22 2018-19 Central Circle-3(1), Hyderabad निर्धाररती द्वधरध/Assessee by: Shri P.V.S.S. Prasad, AR रधजस्‍व द्वधरध/Revenue by: Shri Rajendra Kumar, CIT-DR सुिवधई की तधरी…

Bombay Rayon Holding Ltd., Mumbai vs. Addl/Jt/Dy/CIT/Asstt. ITO, National E-Assessment Centre, Delhi

In the result, the appeal filed by the assessee is partly allowed

ITA 1208/MUM/2021[2016-17]Status: DisposedITAT Mumbai01 Feb 2023AY 2016-17

Bench: Shri B.R. Baskaran (Am) & Shri Rahul Chaudhary (Jm)

Section 143(3)Section 234ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘K’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 1208/Mum/2021 (A.Y. 2016-17) Vs. Addl./Joint/Deputy/ Bombay Rayon Holding Limited D-6139, Oberoi Garden Estate ACIT/ITO E-assessment Chandivali Farms Road Centre, Delhi Andheri East, Mumbai-400 072. PAN : AADCB1263A (Appellant) (Respondent) Assessee by Shri Dharmesh Shah, Shri Dhaval Shah, Ms. Shikha Upadhyay & Ms. Mitali Gopani Department by Dr. Yogesh Kamat Date of Hearing 16.11.2022 Date of Pronouncement 01.02.2023 O R D E R Per B.R.Baskaran (AM) :- The assessee has fil…

Epam Systems India Private Limited (Previously Known As M/S Alliances Global Service It India Private Limited ), Hyderabad vs. DCIT., Circle-1(1), Hyderabad

In the result, appeal of the assessee is partly allowed

ITA 148/HYD/2015[2010-11]Status: DisposedITAT Hyderabad07 Sept 2022AY 2010-11

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri UtpalsenFor Respondent: 29/07/2022
Section 143(3)Section 144CSection 92Section 92B

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 148/Hyd/2015 ("नधा"रण वष" / Assessment Year: 2010-11) EPAM Systems India Private Vs. Deputy Commissioner of Limited, Income Tax, (Previously known as Circle-1(1), M/s.Alliance Global Services Hyderabad IT India Private Limited) Raidurg Village, Serilingampally Mandal [PAN No. AAACW2012R] अपीलाथ" / Appellant "" यथ" / Respondent "नधा"रती "वारा/Assessee by: Shri Utpalsen, Shri Aliasgar Rampurwala & Sh…

Afton Chemical India Private Limited, Hyderabad vs. Income Tax Officer, Ward-1(2), Hyderabad

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 1467/HYD/2019[2015-16]Status: DisposedITAT Hyderabad02 Sept 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri Aliasgar Rampurwala &For Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 1467/Hyd/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) Afton Chemical India Vs. Income Tax Officer, Private Limited, Ward-1(2), Hyderabad Hyderabad [PAN No. AADCP3112G] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध / Assessee by: Shri Aliasgar Rampurwala & Shri Pratheek Shah, ARs रधजस्‍व द्वधरध / Revenue by: Shri Rajendra Kumar, CIT-DR सुिवधई की तधरीख/Date of hearing: 27/07/20…

Sabre Asia Pacific Pte Ltd (Earlier Known As M/S.Abacus International Pte Limited), Mumbai vs. DCIT (It) 1(1)(1), Mumbai

ITA 4968/MUM/2017[2013-14]Status: DisposedITAT Mumbai08 Jul 2020AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri N.K. Pradhan, Am आयकर अपील सं./ I.T.A. No.4968/Mum/2017 (निर्धारण वर्ा / Assessment Year:2013-14) Sabre Asia Pacific Pte. Ltd. Deputy Commissioner Of Income Tax (International Taxation)- 1(1)(1), Room No. (Earlier Known As M/S Abacus International Pte Ltd.), Abacus Plaza, 3 Tampines Central I, 117, 1St Floor, Scindia House, Ballard बिधम/ # 08-01 Singapore 529540 Estate, Mumbai 400 038. Vs. C/O Deloitte Haskins & Sells Llp India Bulls Financial Centre Tower 3, 28Th Floor, Senapati Bapat Marg, Elphinstone (W),Mumbai-400 013. स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabca6590M (अपीलाथी/Appellant) (प्रत्यथी /Respondent) :

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri Avaneesh Tiwari, D.R
Section 143(3)

…ITA No.4968/Mum/22017- A.Y. 2013-14 1 Sabre Asia Pacific Pte ltd. Vs. DCIT (IT)-1(1)(1) IN THE INCOME TAX APPELLATE TRIBUNAL ‘I’ BENCH, MUMBAI BEFORE SHRI RAVISH SOOD, JM AND SHRI N.K. PRADHAN, AM आयकर अपील सं./ I.T.A. No.4968/Mum/2017 (निर्धारण वर्ा / Assessment Year:2013-14) Sabre Asia Pacific Pte. Ltd. Deputy Commissioner of Income Tax (International Taxation)- 1(1)(1), Room No. (Earlier Known as M/s Abacus International Pte Ltd.), Abacus Plaza, 3 Tampines Central I, 117, 1st Floor, Scindia House, Ballard बिधम/ # 08-01 Singapore 529540 Estate, Mumbai 400 038. Vs. C/o Deloitte Haskins & Sells LLP India Bul…

Sabre Asia Pacific Pte. Ltd, Mumbai vs. DCIT (International Taxation)-4(2)(1), Mumbai

ITA 7379/MUM/2018[2014-15]Status: DisposedITAT Mumbai17 Feb 2020AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri N.K. Pradhan, Am आयकर अपील सं./ I.T.A. No.664/Mum/2017 (निर्धारण वर्ा / Assessment Year:2012-13) Sabre Asia Pacific Pte. Ltd. Deputy Commissioner Of Income Tax (Earlier Known As M/S Abacus International Pte Ltd.), (International Taxation)- 1(1)(1), Room No. Abacus Plaza, 3 Tampines Central I, 117, 1St Floor, Scindia House, Ballard बिधम/ # 08-01 Singapore 529540 Estate, Mumbai 400 038. Vs. C/O Deloitte Haskins & Sells Llp India Bulls Financial Centre Tower 3, 28Th Floor, Senapati Bapat Marg, Elphinstone (W),Mumbai-400 013. स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabca6590M (अपीलाथी/Appellant) (प्रत्यथी /Respondent) :

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri Avaneesh Tiwari, D.R
Section 143(3)

…ITA No.664/Mum/2017 A.Y. 2012-13 & 1 ITA No.7379/Mum/2018 A.Y. 2014-15 Sabre Asia Pacific Pte ltd. Vs. DCIT (IT)-1(1)(1) & Sabre Asia Pacific Pte. Ltd. Vs. ACIT (IT)-4(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL ‘I’ BENCH, MUMBAI BEFORE SHRI RAVISH SOOD, JM AND SHRI N.K. PRADHAN, AM आयकर अपील सं./ I.T.A. No.664/Mum/2017 (निर्धारण वर्ा / Assessment Year:2012-13) Sabre Asia Pacific Pte. Ltd. Deputy Commissioner of Income Tax (Earlier Known as M/s Abacus International Pte Ltd.), (International Taxation)- 1(1)(1), Room No. Abacus Plaza, 3 Tampines Central I, 117, 1st Floor, Scindia House, Ballard बिधम/ # 08-01 Si…