6 (Guj.) FedEx Express Transportation and Supply Chain (iii) Services (India) (P.) Ltd. v. DCIT

Q: How many judgments cite 6 (Guj.) FedEx Express Transportation and Supply Chain (iii) Services (India) (P.) Ltd. v. DCIT?

19 judgments on BharatTax cite 6 (Guj.) FedEx Express Transportation and Supply Chain (iii) Services (India) (P.) Ltd. v. DCIT (108 Taxmann.com 542), spanning 2022 to 2025.

Q: Which sections of the Income Tax Act does 6 (Guj.) FedEx Express Transportation and Supply Chain (iii) Services (India) (P.) Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C(13), Section 153, Section 92CA(3), Section 144C, Section 144C(1).

108 Taxmann.com 542Reported decision2019#5919 most cited

What is 6 (Guj.) FedEx Express Transportation and Supply Chain (iii) Services (India) (P.) Ltd. v. DCIT authority for?

An assessment order passed based on a draft assessment order issued to a non-existent entity is void ab initio. This applies where a draft assessment order under section 144C was passed in the name of an amalgamating company that was no longer in existence on the date of the order.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also referred to as

FedEx Express Transportation and Supply Chain Services (India) (P.) Ltd. v. DCIT · 108 taxmann.com 542 · section 144C · draft assessment order · amalgamating company · non-existent entity · void ab initio · illegal order · assessment proceedings

Sections most often in play

Section 143(3)Section 144C(13)Section 153 Section 92CA(3)Section 144C Section 144C(1)Section 144C(15)Section 144C(3)

Issues it is cited on

section 3a section 92ca(3a)section 144c(15)(b)section 144c(15)section 92ca(4)transfer pricing order section 92ca(2)section 92ca(1)section 153(4)eligible assessee section 144c(1)section 153(1)

Judgments citing 6 (Guj.) FedEx Express Transportation and Supply Chain (iii) Services (India) (P.) Ltd. v. DCIT

Capgemini Technology Services India Limited ( Successor of Aricent Technologies Holdings Limited), Pune vs. Assistant Commissioner of Income Tax - Circle 1(1), Pune

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

ITA 2804/PUN/2024[2021-22]Status: DisposedITAT Pune27 Jun 2025AY 2021-22

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.2804/Pun/2024 िनधा"रण वष" / Assessment Year: 2021-22 Capgemini Technology V The Assistant Services India Limited[As S Commissioner Of Income Successor In Interest Of Tax-1(1)(1), Pune. Erstwhile Aricent Technologies (Holdings) Limited-Since Amalgamated], Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-Iii, Midc Sez, Village Man, Taluka Mulshi, District- Pune – 411057. Maharashtra. Pan: Aacck8280B Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak – Ar Revenue By Shri Prakash L Pathade –Cit(Dr) Date Of Hearing 19/06/2025 Date Of Pronouncement /06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Assessment Order Under Section 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 Dated 29.10.2024 For The A.Y.2021-22, Emanating From The

Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 234ASection 270ASection 92C

…आयकर अपीलीय अिधकरण ”सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “C” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2804/PUN/2024 िनधा"रण वष" / Assessment Year: 2021-22 Capgemini Technology V The Assistant Services India Limited[as s Commissioner of Income successor in interest of Tax-1(1)(1), Pune. erstwhile Aricent Technologies (Holdings) Limited-since amalgamated], Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-III, MIDC SEZ, Village Man, Taluka Mulshi, District- Pune – 411057. Maharashtra. PAN: AACCK8280B App…

Adani Power Ltd. (Previously Known As Adani Power Maharashtra Limited Now Amalgamated With Adani Power Ltd.), Ahmedabad vs. The PCIT, Ahmedabad-1, Ahmedabad

In the result, assessee’s appeal challenging the validity of 263 order passed in the name of a non-existent entity is hereby allowed

ITA 453/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Jan 2025AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah on behalf of Shri ManishFor Respondent: Shri Prathvi Raj Meena, CIT DR

Section 263Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.453/Ahd/2023 (Assessment Year: 2018-19) Adani Power Ltd., Vs. Principal Commissioner of (Previously known as Adani Power Income Tax, Maharashtra Ltd. now amalgamated Ahmedabad-1 with Adani Power Ltd.), 1, Adani House, Nr. Mithakhali Six Roads, Navrangpura, Ahmedabad- 380009 [PAN No.AABCA2957L] (Appellant) .. (Respondent) Appellant by : Shri Biren Shah on behalf of Shri Manish J Shah, A.R. Respondent by: Shri Prathvi Raj Meena, CIT DR Date of Hearing 21.11…

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)

Aptar Pharma India Pvt.Ltd(As Sucessor to Aptar Beauty and Home India Pvt.Ltd, Mumbai vs. NFAC, Delhi

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

ITA 632/MUM/2022[2017-18]Status: DisposedITAT Mumbai16 Aug 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Aptar Pharma India Pvt. Ltd. Nfac (As Successor To Aptar Beauty & Home Delhi India Pvt. Ltd.) R 854 Ttc Industrial Area, Thane Vs. Belapur Road, Rabale, Navi Mumbai-400 701

For Appellant: Shri M P Lohia &For Respondent: 19.05.2023

Section 143(1)Section 143(3)Section 144CSection 153Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM Aptar Pharma India Pvt. Ltd. NFAC (as successor to Aptar Beauty and Home Delhi India Pvt. Ltd.) R 854 TTC Industrial Area, Thane Vs. Belapur Road, Rabale, Navi Mumbai-400 701 PAN/GIR No. AAACV 8607 M (Appellant) (Respondent) : Assessee by : Shri M P Lohia & Shri Lekh Mehta : Shri Nihar Ranjan Samal Revenue by : 19.05.2023 Date of Hearing Date of Pronouncement : 16.08.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned…

ACIT, (Ltu)-2, Mumbai vs. Shell India Markets Pvt. Ltd., Mumbai

In the result, appeal by assessee is allowed

ITA 3016/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Jun 2023AY 2011-12

Section 143(2)Section 143(3)Section 144C(13)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/s. Shell India Vs. Assistant Commissioner of Markets Pvt. Ltd. Income Tax (LTU), Mumbai Trent House, 29th Floor, Centre No.1 First Floor, World Trade Centre G-Block, Plot No.C-60 Cuffe Parade, Mumbai Bandra Kurla Complex Bandra East Mumbai- 400 051 PAN/GIR No.AAICS1404P (Appellant) .. (Respondent) Assistant Commissioner Vs. M/s. Shell India Markets of Income Tax (LTU), Pvt. Ltd. Mumbai Trent House, 29th Floor, Centre No.1 First Floor, World Trade Centre G-Block, Plot No.C-6…

Shell India Markets Pvt. Ltd., Mumbai vs. ACIT (Ltu) - 2, Mumbai

In the result, appeal by assessee is allowed

ITA 2933/MUM/2016[2011-12]Status: DisposedITAT Mumbai30 Jun 2023AY 2011-12

Section 143(2)Section 143(3)Section 144C(13)Section 92C

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…

Star India Pvt. Ltd. (Sucessor of Star Sports India Pvt. Ltd.- (Ssipl), Mumbai vs. ACIT 16 (1), Mumbai

The appeal of the assessee is allowed to the extent indicated above and Ground

ITA 657/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 Jun 2023AY 2014-15

Bench: Amit Shukla & Shri Prashant Maharishim/S Star India Pvt. Ltd. A C I T (Successor Of Star Sports India -16(1) Pvt. Ltd.) Room No. 439, Star House, Urmi Estate Vs. Aayakar Bhavan 95, Ganpantrao Kadam Marg M.K. Road, Lower Parel (W) Mumbai 400020 Mumbai 400013 Pan – Aaacn1335Q Appellant Respondent Co No. 114/Mum/2021 (Assessment Year: 2014-15) A C I T -16(1) M/S Star India Pvt. Ltd. Room No. 439, Aayakar Bhavan (Successor Of Star Sports India M.K. Road, Mumbai 400020 Pvt. Ltd.) Vs. Star House, Urmi Estate 95, Ganpantrao Kadam Marg Lower Parel (W) Mumbai 400013 Cross Objector Appellant In Appeal Assessee By: Shri Porus Kaka, Sr Advocate Revenue By: Shri Biswanath Das –Cit-Dr Date Of Hearing: 27.03.2023 Date Of Pronouncement: 20.06.2023 O R D E R Per: Prashant Maharishi, A. M. 01. Assessee Has Filed Appeal For Assessment Year (Ay) 2014-15 Against The Assessment Order Passed By The Acit-16(1), Mumbai

For Appellant: Shri Porus Kaka, SR AdvocateFor Respondent: Shri Biswanath Das –CIT-DR

Section 119Section 143(2)Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “E” BENCH, MUMBAI BEFORE AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER M/s Star India Pvt. Ltd. A C I T (Successor of Star Sports India -16(1) Pvt. Ltd.) Room No. 439, Star House, Urmi Estate Vs. Aayakar Bhavan 95, Ganpantrao Kadam Marg M.K. Road, Lower Parel (W) Mumbai 400020 Mumbai 400013 PAN – AAACN1335Q Appellant Respondent CO No. 114/Mum/2021 (Assessment Year: 2014-15) A C I T -16(1) M/s Star India Pvt. Ltd. Room No. 439, Aayakar Bhavan (Successor of Star Sports India M.K. Road, Mumbai 400020 Pvt. Ltd.) Vs. Star House, Urmi Estate 95,…

Tubacex Prakash India P. Ltd., Mumbai vs. Addl/Jt/Cy/Asstt/CIT/ ITO, National E-Assessment Centre, Delhi

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

ITA 979/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Mar 2023AY 2016-17

Bench: Us, First We Would Like To Address Ground No.3 Wherein The Assessee Has Submitted That The Order Of The Ld. Tpo U/S.92Ca(3) Of The Act Dated 01/11/2019 Is Barred By Limitation & Hence, Invalid In Law.

Section 115JSection 12Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 153Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s.Tubacex Prakash India Vs. The Additional /Joint Private Limited /Deputy /Assistant/Income Unit No.402A, 4th Floor Tax Officer – National e- Platina Plot No.C-59 Assessment Centre, Delhi G-Block, Bandra Kurla And Complex Deputy Commissioner of Bandra (E) Income Tax-circle 14(1)(2), Mumbai – 400 051 Mumbai PAN/GIR No.AAFCT3158G (Appellant) .. (Respondent) Assessee by Shri Percy Pardiwala & Shri Ninad Patade Revenue by Dr. Samuel Pitta Date of Hearing 23/03/2023 Dat…

Teleperformance Global Services P. Ltd., Mumbai vs. The Addl/Jt/Dy/CIT/Asstt/ITO, National E-Assessment Dentre, Delhi

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

ITA 1180/MUM/2021[2016-17]Status: DisposedITAT Mumbai24 Mar 2023AY 2016-17

Bench: Us, First We Would Like To Address Ground No.2 Wherein The Assessee Has Submitted That The Order Of The Ld. Tpo U/S.92Ca(3) Of The Act Dated 01/11/2019 Is Barred By Limitation & Hence, Invalid In Law.

Section 143(2)Section 143(3)Section 144CSection 144C(5)Section 14ASection 153Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J ‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER M/s. Teleperformance Global Vs. The Additional /Joint /Deputy Services Private Limited /Assistant/Income Tax Officer (Formerly known as “Inellenet – National e-Assessment Global Services Pvt. Ltd.”) Centre, Delhi Teleperformance Towres And Plot CST No.1406 Deputy Commissioner of A/28, Mindspace Goregaon West, Income Tax-circle 5(3)(1), Mumbai Suburban Mumbai Maharashtra – 400 604 PAN/GIR No.AABCV2572L (Appellant) .. (Respondent) Assessee by Dr. Madhur Agarwal Revenue…

Strides Arcolab Ltd, Navi Mumbai vs. DCIT Cir 10(3)

ITA 2877/MUM/2014[2009-10]Status: DisposedITAT Mumbai28 Feb 2023AY 2009-10

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.2877/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2009-10) Strides Shasun Limited Dcit Cir. 15(3)(2) (Formerly Known As R. No. 451, 4Th Floor, Strides Arcolab Limited) बिधम/ Aayakar Bhavan, M. K. 201, Devavrata, Sector 17, Road, Mumbai-400 020 Vs. Vashi, Navi Mumbai – 400 703 स्थायीलेखासं./जीआइआरसं./ Pan No. Aadcs8104P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Percy Pardiwala/ Shri Ketan Ved /Shri Ninad Patade, Ld. Ars प्रत्यथीकीओरसे/Respondent By : Ms. Vatsalaa Jha, Ld. Dr सुनवाईकीतारीख/ : 18.01.2023 Date Of Hearing घोषणाकीतारीख / : 28.02.2023 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla : The Aforesaid Appeal Has Been Filed By Assessee Against The Order Dated 26.02.2014 Passed U/S 143(3) R.W.S. 144C(13) In 2

For Appellant: Shri Percy Pardiwala/ ShriFor Respondent: Ms. Vatsalaa Jha, Ld. DR

Section 10BSection 115JSection 143(3)Section 14ASection 153Section 234BSection 234DSection 30Section 35Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No.2877/Mum/2014 (निर्धारणवर्ा / Assessment Year: 2009-10) Strides Shasun Limited DCIT Cir. 15(3)(2) (formerly known as R. No. 451, 4th floor, Strides Arcolab Limited) बिधम/ Aayakar Bhavan, M. K. 201, Devavrata, Sector 17, Road, Mumbai-400 020 Vs. Vashi, Navi Mumbai – 400 703 स्थायीलेखासं./जीआइआरसं./ PAN No. AADCS8104P (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Percy Pardiwala/ Shri Ketan Ved /Shri Ninad Patade, Ld. ARs प्रत्यथीकीओरसे/Respondent b…

Atos India P.Ltd, Mumbai vs. DCIT RG 14(1)(1), Mumbai

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

ITA 1795/MUM/2017[2012-13]Status: DisposedITAT Mumbai23 Feb 2023AY 2012-13

Bench: Shri G. S. Pannu & Shri Amit Shukla, Jm आयकरअपीलसं./ I.T.A. No. 1795/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2012-13) Dcit-14(1)1), Atos India Pvt. Ltd., Aayakar Bhavan Godrej & Boyce Complex, बनाम/ Mumbai Plant 5, Pirojshanagar, Vs. Lbs Marg, Vikhroli (West), Mumbai-400079 स्थधयीलेखधसं./जीआइआरसं./ Pan No. Aaaco2461J (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant By : Shri Dhanesh Bafna /Chandni Sha /Riddhi Maru /Kinjal Patel, Ld. Ars प्रत्यथीकीओरसे/Respondent By : Dr. Yogesh Kamat, Ld. Dr सुनवधईकीतधरीख/ 01.06.2022 & : 25.01.2023 Date Of Hearing घोर्णधकीतधरीख / : 23.02.2023 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: 1. The Aforesaid Appeal Has Been Filed By The Assessee Against The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) In 2

For Appellant: Shri Dhanesh BafnaFor Respondent: Dr. Yogesh Kamat

Section 10ASection 143(3)Section 144CSection 153Section 40Section 40(3)Section 48Section 4oSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, PRESIDENT & SHRI AMIT SHUKLA, JM आयकरअपीलसं./ I.T.A. No. 1795/Mum/2017 (ननधधारणवर्ा / Assessment Year: 2012-13) DCIT-14(1)1), Atos India Pvt. Ltd., Aayakar Bhavan Godrej & Boyce Complex, बनाम/ Mumbai Plant 5, Pirojshanagar, Vs. LBS Marg, Vikhroli (West), Mumbai-400079 स्थधयीलेखधसं./जीआइआरसं./ PAN No. AAACO2461J (अपीलधथी/Appellant) (प्रत्यथी / Respondent) : अपीलधथीकीओरसे/ Appellant by : Shri Dhanesh Bafna /Chandni Sha /Riddhi Maru /Kinjal Patel, Ld. ARs प्रत्यथीकीओरसे/Respondent by : Dr. Yogesh Kamat, Ld. DR सुनवधईकीतधरीख/ 01.06.2022 &…

India Medronic Private Limtited, Mumbai vs. Deputy Commissioner of Income Tax-10(1)(1), Mumbai

In the result, Ground of appeal no

ITA 7262/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Jan 2023AY 2014-15

For Appellant: Shri Rajan Vora/Nikhil TiwariFor Respondent: Dr. Yogesh Kamat

Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER India Medtronic Private Limited (Successor to Covidien Healthcare India - Private Limited), 1241, 4th Floor, Solitaire Corporate Park, Building No. 12, Andheri-Ghatkopar Link Road, Andheri (East), Mumbai - 400093 [PAN: AABCT6021C] …………… Appellant Vs Deputy Commissioner of Income Tax – Range 10(1)(1), Mumbai, Room No. 209, 2nd Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 ……………. Respondent Appearances For the Appellant/Assessee : Shri Rajan Vora/Nikhil Tiwari For the Respondent/Dep…

Siemens Ltd, Mumbai vs. DCIT 8(2)(1), Mumbai

In the result, the appeal by the assessee is allowed

ITA 1954/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Dec 2022AY 2011-12

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Ms. Vatsalaa Jha

Section 143(3)Section 144C(13)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER IT(TP)A no.1954/Mum./2016 (Assessment Year : 2011–12) Siemens Limited (Successor in Interest to Siemens VAI Metals Technologies Pvt. Ltd.) Building no.1, 3rd Floor, Behind Lift ……………. Appellant 130, Pandurang Budhkar Marg Worli, Mumbai 400 018 PAN – AABCV8348L v/s Dy. Commissioner of Income Tax …………….Respondent Circle–8(2)(1), Mumbai Assessee by : Shri Nitesh Joshi Revenue by : Ms. Vatsalaa Jha Date of Hearing – 14/09/2022 Date of Order – 12/12/2022 O R D E R PER…