406 (Mum); (ii) Temasek Holdings Advisors India Pvt. Ltd. v. DCIT

90 Taxmann.com 18Reported decision2018#18407 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2021.

Judgments citing 406 (Mum); (ii) Temasek Holdings Advisors India Pvt. Ltd. v. DCIT

Standard Chartered Pvt Equity Advisory India P. Ltd, Mumbai vs. DCIT 1(3)(1), Kharghar

In the result, the appeal of the assessee is allowed

ITA 736/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 May 2021AY 2011-12

Bench: Shri M.Balaganesh, Am & Shri Ravish Sood, Jm M/S. Standard Chartered Pvt. Vs. Acit-1(2)(1) Equity Advisory India P. Ltd., Room No.535, M.K.Road Cresenzo, 7Th Floor Aayakar Bhavan Plot No.C-38 & 39 Mumbai-400 020 G-Block, Bkc Bandra (E) Mumbai – 400 051 Pan/Gir No. Aadcm7746F (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J’ BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAVISH SOOD, JM M/s. Standard Chartered Pvt. Vs. ACIT-1(2)(1) Equity Advisory India P. Ltd., Room No.535, M.K.Road Cresenzo, 7th Floor Aayakar Bhavan Plot No.C-38 & 39 Mumbai-400 020 G-Block, BKC Bandra (E) Mumbai – 400 051 PAN/GIR No. AADCM7746F (Appellant) .. (Respondent) Assessee by Shri Dhanesh Bafna & Chandni Shah Revenue by Shri A Mohan, Shri Shreenivasa Raghava Iyengar & Shri Sreekar CIT DR Date of Hearing 18/12/2020 & 24/05/2021 Date of Pronouncement 28/05/2021 आदेश / O R D E R PER M. BALAGANESH (A.M): This a…

Clsa India P.Ltd, Mumbai vs. DCIT Cir 4(1)(1), Mumbai

In the result, the appeal is allowed

ITA 902/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Feb 2020AY 2011-12

Bench: Shri C N Prasad & Shri Rajesh Kumarassessment Year : 2011 -12 Clsa India P. Ltd., Dcit Cir 4(1)(1), (Formerly Cls India Ltd) Mumbai Vs. 8/F, Dalamal House, Nariman Point, Mumbai 400 021. Pan Aaacc2262K (Appellant) (Respondent)

For Appellant: Mr Mukesh ButaniFor Respondent: Ms Jothilakshmi Nayak

Section 143(1)Section 143(2)Section 143(3)Section 144C(5)Section 92CSection 92C(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI Before Shri C N Prasad, Judicial Member & Shri Rajesh Kumar, Accountant Member Assessment Year : 2011 -12 CLSA India P. Ltd., DCIT Cir 4(1)(1), (Formerly CLS India Ltd) Mumbai Vs. 8/F, Dalamal House, Nariman Point, Mumbai 400 021. PAN AAACC2262K (Appellant) (Respondent) Appellant By : Mr Mukesh Butani, Ms Karishma Phatarphekar & Mr Harsh Shah Respondent By : Ms Jothilakshmi Nayak Date of Hearing :27.09.2019 Date of Pronouncement : 03.02.2020 O R D E R Per Rajesh Kumar, Accountant Member This appeal by the assessee is directed against the orde…

DCIT-14(2)(1), Mumbai vs. Iiml Assets Advisors Ltd, Mumbai

In the result, Revenue’s appeal is dismissed

ITA 5261/MUM/2017[2011-12]Status: DisposedITAT Mumbai21 Jun 2019AY 2011-12

Bench: Shri Saktijit Deyand Shri Manoj Kumar Aggarwal

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Anand Mohan

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.5261/Mum./2017 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax ……………. Appellant Circle–14(2)(1), Mumbai v/s IIML Assets Advisors Ltd. 4th Floor, Pharma Search House 72/73, Worli Hill Estate ……………. Respondent Dr. B.G. Kher Road, Worli Mumbai 400 018 PAN – AAJCS5304B ITA no.5027/Mum./2017 (Assessment Year : 2011–12) IIML Assets Advisors Ltd. (Formerly known as Saffron Asset Advisors Pvt. Ltd.) IL&FS Financial Centre ……………. Appellant Plot no.C–22, G–B…

Bain Capital Advisors (India) P.Ltd, Mumbai vs. Asst Cir Cir 3(1)(1), Mumbai

The appeal of the revenue is dismissed

ITA 1996/MUM/2016[2011-12]Status: DisposedITAT Mumbai11 Jun 2019AY 2011-12

Bench: Shri M. Balaganesh & Shri Ravish Soodbain Capital Advisors (India) Assistant Commissioner Of Private Limited, Income Tax, Circle 3(1)(1), 215, 2Nd Floor, Free Press House Room No. 607, Aayakar Bhavan, Free Press Journal Marg, Vs. M.K. Marg, Nariman Point, Mumbai – 400 020 Mumbai – 400 021

For Appellant: Shri Ajit Kumar Jain &For Respondent: Shri Anand Mohan, D.R

Section 143(2)Section 143(3)

…P a g e | 1 ITA No.1996/Mum/2016 AY. 2011-12 Bain Capital Advisors (India) Pvt. Ltd. Vs. ACIT, Circle 3(1)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri M. Balaganesh, Accountant Member and Shri Ravish Sood, Judicial Member Bain Capital Advisors (India) Assistant Commissioner of Private Limited, Income Tax, Circle 3(1)(1), 215, 2nd Floor, Free Press House Room No. 607, Aayakar Bhavan, Free Press Journal Marg, Vs. M.K. Marg, Nariman Point, Mumbai – 400 020 Mumbai – 400 021 PAN – AADCB4464B (Appellant) (Respondent) Assistant Commissioner of Bain Capital Advisors (India) Income Tax, Circle…

Mount Kellett Capital Management India P.Ltd, Mumbai vs. DCIT 14(2)(2), Mumbai

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

ITA 1552/MUM/2016[2011-12]Status: DisposedITAT Mumbai27 Jul 2018AY 2011-12

Bench: Shri G S Pannu & Shri Sandeep Gosainit(Tp)A No.1552/Mum/2016 Assessment Year : 2011-12 Mount Kellett Capital Management Dy. Cit 14(2)(2), India Private Limited., Mumbai Vs. 1302 Tower-3, Indiabulls Finance Centre, Senapati Bapat Marg, Elphinstone Road (West), Mumbai 400 013. Pan Aafcm6895B (Appellant) (Respondent)

For Appellant: Shri Yogesh Thar & Ms. Aayushi ModaniFor Respondent: Ms Amrita Ranjan

Section 143(3)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI Before Shri G S Pannu, Accountant Member & Shri Sandeep Gosain, Judicial Member IT(TP)A No.1552/Mum/2016 Assessment Year : 2011-12 Mount Kellett Capital Management Dy. CIT 14(2)(2), India Private Limited., Mumbai Vs. 1302 Tower-3, Indiabulls Finance Centre, Senapati Bapat Marg, Elphinstone Road (West), Mumbai 400 013. PAN AAFCM6895B (Appellant) (Respondent) Appellant By : Shri Yogesh Thar & Ms. Aayushi Modani Respondent By : Ms Amrita Ranjan Date of Hearing : 16.07.2018 Date of Pronouncement : 27.07.2018 O R D E R Per G S Pannu, Accountant Me…