Abhishek Auto Industries Limited (2010) 136 TTJ 530, AIA Engineering Ltd. v. Add CIT

50 SOT 134Income Tax Appellate Tribunal2012#13083 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2021.

Judgments citing Abhishek Auto Industries Limited (2010) 136 TTJ 530, AIA Engineering Ltd. v. Add CIT

The DCIT, Circle-1, Ahmedabad vs. Aia Engineering Ltd., Ahmedabad

In the result, ITA Appeals 1766/Ahd/12, 2342/Ahd/15, 2343/Ahd/2015,

ITA 1766/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad04 Jan 2021AY 2008-09
For Appellant: Shri T.P. Hemani, Sr. A.R. &For Respondent: Shri Vinod Tanwani, Sr. D.R
Section 143(2)Section 143(3)

…ng or material by the Assessing Officer and satisfaction has to be arrived at having regard to accounts of assessee. Further, in the case of the assessee itself, the C-ordinate Bench of the ITAT vide AIA Engineering vs. Additional CIT (2012) 18 taxman.com 307/50 SOT 134 (Ahd) held that Assessing Officer has to demonstrate the reason as to why he is not satisfied with the correctness of the claim of the assessee. Any error in computation made by the Assessee has to be recorded or else the Assessing Officer is not justified in concluding and making fresh computation of disallowance u/s. 14A. In the paper book, the…

Aia Engineering Ltd., Ahmedabad vs. The Dy.CIT., Circle-1, Ahmedabad

In the result, ITA Appeals 1766/Ahd/12, 2342/Ahd/15, 2343/Ahd/2015,

ITA 1757/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad04 Jan 2021AY 2008-09
For Appellant: Shri T.P. Hemani, Sr. A.R. &For Respondent: Shri Vinod Tanwani, Sr. D.R
Section 143(2)Section 143(3)

…ng or material by the Assessing Officer and satisfaction has to be arrived at having regard to accounts of assessee. Further, in the case of the assessee itself, the C-ordinate Bench of the ITAT vide AIA Engineering vs. Additional CIT (2012) 18 taxman.com 307/50 SOT 134 (Ahd) held that Assessing Officer has to demonstrate the reason as to why he is not satisfied with the correctness of the claim of the assessee. Any error in computation made by the Assessee has to be recorded or else the Assessing Officer is not justified in concluding and making fresh computation of disallowance u/s. 14A. In the paper book, the…

Tata Consultancy Services Ltd, Mumbai vs. Addl CIT Ltu -1, Mumbai

In the result, Revenue’s appeal is dismissed and assessee’s appeal is partly allowed

ITA 5713/MUM/2016[2009-10]Status: DisposedITAT Mumbai30 Oct 2019AY 2009-10

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri Porus KakaFor Respondent: Shri Manish Kumar Singh
Section 10ASection 115JSection 2(43)Section 37Section 40Section 90

…nes wherein it is made clear that in such circumstances, remuneration should be based on sales verses costs. In this context, he also referred to para–2.27 and Para–2.35 of OECD guidelines. He also relied upon the following case laws:– i) Mastek Ltd., [2012] 53 SOT 111 (Ahd.); ii) Development Consultants Pvt. Ltd. v/s DCIT, [2008] 115 TTJ 577 (Kol.); and iii) ITO v/s Loreal India Pvt. Ltd., ITA no.5423/Mum./2009, dated 25.04.2012. In addition, he also relied upon various other decisions as referred to in the written notes. 19. The learned Sr. Counsel for the assessee submitted, the AEs undertake all marketing…

ITO, New Delhi vs. Sh. Kulbeer Singh, New Delhi

ITA 5204/DEL/2014[2010-11]Status: DisposedITAT Delhi03 Oct 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishiito, Vs. Kulbeer Singh, Ward-26(1), H-432, Vikas Puri, New Delhi New Delhi Pan: Amqps5847P (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Amit Jain, Sr. DR
Section 143Section 195Section 197Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITO, Vs. Kulbeer Singh, Ward-26(1), H-432, Vikas Puri, New Delhi New Delhi PAN: AMQPS5847P (Appellant) (Respondent) Revenue by : Shri Amit Jain, Sr. DR Assessee by: None Date of Hearing 25/07/2018 Date of pronouncement 03/10/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the Income Tax Officer, Ward – 26 (1), New Delhi against the order of The Commissioner Of Income Tax Appeals – XXIV , New Delhi dated 3/7/2014 for AY 2010 – 11 where the only i…

The DCIT1(1), Indore vs. M/S. Agrawal Coal Corporation P Ltd., Indore

ITA 622/IND/2015[2010-11]Status: DisposedITAT Indore08 Mar 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

…orities to accept and recognize a transaction as such and not to dictate or govern the terms thereof. The Ld. A.R. also placed reliance on following judicial precedents: Abhishek Auto Industries Limited (2010) 136 TTJ 530, AIA Engineering Ltd vs Add CIT – (50 SOT 134) (2012) (ITAT Ahmedabad), Mastek Ltd. vs Addl CIT, (2012) (53 SOT 111) (ITAT Ahmedabad), LGE&C – NCC vs Income- tax officer, (2014) (37 taxmann.com 402) (ITAT Hyderabad) 2.4.19. The Ld. A.R. further relied in the case of Hon`ble High Court ruling in the case of CIT v. EKL Appliances Limited (2012) (345 ITR 241) (Del ) wherein the Hon’ble Hi…

The DCIT-1(1), Indore vs. M/S. Agrawal Coal Corporation P. Ltd., Indore

ITA 607/IND/2015[2009-10]Status: DisposedITAT Indore08 Mar 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri O.P. Meena

…orities to accept and recognize a transaction as such and not to dictate or govern the terms thereof. The Ld. A.R. also placed reliance on following judicial precedents: Abhishek Auto Industries Limited (2010) 136 TTJ 530, AIA Engineering Ltd vs Add CIT – (50 SOT 134) (2012) (ITAT Ahmedabad), Mastek Ltd. vs Addl CIT, (2012) (53 SOT 111) (ITAT Ahmedabad), LGE&C – NCC vs Income- tax officer, (2014) (37 taxmann.com 402) (ITAT Hyderabad) 2.4.19. The Ld. A.R. further relied in the case of Hon`ble High Court ruling in the case of CIT v. EKL Appliances Limited (2012) (345 ITR 241) (Del ) wherein the Hon’ble Hi…

M/S. Agrawal Coal Corporation P. Ltd., Indore vs. The DCIT -Circle 1(1), Indore

ITA 602/IND/2015[2010-11]Status: DisposedITAT Indore08 Mar 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

…orities to accept and recognize a transaction as such and not to dictate or govern the terms thereof. The Ld. A.R. also placed reliance on following judicial precedents: Abhishek Auto Industries Limited (2010) 136 TTJ 530, AIA Engineering Ltd vs Add CIT – (50 SOT 134) (2012) (ITAT Ahmedabad), Mastek Ltd. vs Addl CIT, (2012) (53 SOT 111) (ITAT Ahmedabad), LGE&C – NCC vs Income- tax officer, (2014) (37 taxmann.com 402) (ITAT Hyderabad) 2.4.19. The Ld. A.R. further relied in the case of Hon`ble High Court ruling in the case of CIT v. EKL Appliances Limited (2012) (345 ITR 241) (Del ) wherein the Hon’ble Hi…

M/S. Agrawal Coal Corporation P. Ltd., Indore vs. The DCIT Range 1(1), Indore

ITA 601/IND/2015[2009-10]Status: DisposedITAT Indore08 Mar 2017AY 2009-10

Bench: Shri D.T. Garasia & Shri O.P. Meena

…orities to accept and recognize a transaction as such and not to dictate or govern the terms thereof. The Ld. A.R. also placed reliance on following judicial precedents: Abhishek Auto Industries Limited (2010) 136 TTJ 530, AIA Engineering Ltd vs Add CIT – (50 SOT 134) (2012) (ITAT Ahmedabad), Mastek Ltd. vs Addl CIT, (2012) (53 SOT 111) (ITAT Ahmedabad), LGE&C – NCC vs Income- tax officer, (2014) (37 taxmann.com 402) (ITAT Hyderabad) 2.4.19. The Ld. A.R. further relied in the case of Hon`ble High Court ruling in the case of CIT v. EKL Appliances Limited (2012) (345 ITR 241) (Del ) wherein the Hon’ble Hi…

Abhishek Auto Industries Limited (2010) 136 TTJ 530, AIA Engineering Ltd. v. Add CIT (50 SOT 134) — Cited in 8 Judgments | BharatTax