4. Siemens Gamesa Renewable Power P.Ltd. v. DCIT

92 Taxmann.com 330Reported decision2018#25888 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2022.

Judgments citing 4. Siemens Gamesa Renewable Power P.Ltd. v. DCIT

Diab Core Materials Private Limited, Chennai vs. DCIT, Corporate Circle 1(1), Chennai

The appeal stands partly allowed

ITA 2176/CHNY/2017[2013-14]Status: DisposedITAT Chennai18 May 2022AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Ashik Shah (CA) – Ld. ARFor Respondent: Dr. S. Palani Kumar (CIT) –Ld. DR
Section 143(3)Section 37Section 92C

…ces which has been billed on monthly basis by AE. Therefore, to determine of the ALP of these transactions, merely on the basis of presumptions, could not be held to be sustainable. The decision of Chennai Tribunal in Siemens Gamesa Renewable Power (P.) Ltd. (92 Taxmann.com 330) held that the ALP of management fees could not be taken as nil in the absence of a valid comparable. The lower authorities could not simply arrive at a conclusion that the quality and volume of services as received by the assessee were not commensurate with the payment made. In this order, the bench has referred to various other decisions…

Lite-on Mobile India Private Limited, Kancheepuram vs. DCIT, Chennai

In the result, appeal filed by the assessee for assessment

ITA 478/CHNY/2017[2012-13]Status: DisposedITAT Chennai03 Nov 2021AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.3194 & 478/Chny/2017 ("नधा"रणवष" / Assessment Years: (2013-14 & 2012-13) M/S. Lite-On Mobile India Pvt.Ltd. Vs The Deputy Commissioner Of Nokia Telecom Special Economic Zone, Income Tax, Plot No.1A, Sipcot Industrial Park, Corporate Circle-4(1) Phase-Iii Chennai-Bangalore Highway, Chennai-600 034. Sriperumbudur, Kancheepuram Dist. Pin- 602 105. Pan: Aadcp 9246K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. B.Jayaraghavan, CIT
Section 92CSection 92C(3)

….Magneti Marelli Powertrain India P.Ltd. SLP No.15244/2017 2. Magneti Marelli Powertrain India P.Ltd. vs.DCIT 389 ITR 469 3. Bonfiglioli Transmissions P.Ltd.vs.DCIT in ITA No.2977/Chny/2017 dt.14.05.2018 4. Siemens Gamesa Renewable Power P.Ltd. Vs. DCIT (2018)92 Taxmann.com 330 5. M/s. Rotork Controls India P.Ltd. Vs.DCIT ITA No.2581/Chny/2017 dt. 14.11.2018 6. Schneider Electric India Pvt.Ltd. Vs.DCIT in ITA No 209/Ahd/2015 dt.31.05.2017 7. Dimension Data India Pvt.Ltd.Vs.DCIT in ITA No.2280/Mum/2016 dt.16.08.2017 8. Dresser Rand India P.Ltd. Vs.Addl CIT (2011) 13 taxmann.com 82 (Mum) 8. The learned DR, on the…

Lite-on Mobile India Private Limited, Kancheepuram vs. DCIT Corporate Circle 4(1), Chennai

In the result, appeal filed by the assessee for assessment

ITA 3194/CHNY/2017[2013-14]Status: DisposedITAT Chennai03 Nov 2021AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकरअपीलसं./I.T.A.Nos.3194 & 478/Chny/2017 ("नधा"रणवष" / Assessment Years: (2013-14 & 2012-13) M/S. Lite-On Mobile India Pvt.Ltd. Vs The Deputy Commissioner Of Nokia Telecom Special Economic Zone, Income Tax, Plot No.1A, Sipcot Industrial Park, Corporate Circle-4(1) Phase-Iii Chennai-Bangalore Highway, Chennai-600 034. Sriperumbudur, Kancheepuram Dist. Pin- 602 105. Pan: Aadcp 9246K (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. B.Jayaraghavan, CIT
Section 92CSection 92C(3)

….Magneti Marelli Powertrain India P.Ltd. SLP No.15244/2017 2. Magneti Marelli Powertrain India P.Ltd. vs.DCIT 389 ITR 469 3. Bonfiglioli Transmissions P.Ltd.vs.DCIT in ITA No.2977/Chny/2017 dt.14.05.2018 4. Siemens Gamesa Renewable Power P.Ltd. Vs. DCIT (2018)92 Taxmann.com 330 5. M/s. Rotork Controls India P.Ltd. Vs.DCIT ITA No.2581/Chny/2017 dt. 14.11.2018 6. Schneider Electric India Pvt.Ltd. Vs.DCIT in ITA No 209/Ahd/2015 dt.31.05.2017 7. Dimension Data India Pvt.Ltd.Vs.DCIT in ITA No.2280/Mum/2016 dt.16.08.2017 8. Dresser Rand India P.Ltd. Vs.Addl CIT (2011) 13 taxmann.com 82 (Mum) 8. The learned DR, on the…

4. Siemens Gamesa Renewable Power P.Ltd. v. DCIT (92 Taxmann.com 330) — Cited in 3 Judgments | BharatTax