Aditya Birla Minacs Worldwide Ltd. v. JCIT

41 Taxmann.com 386Income Tax Appellate Tribunal2014#5529 most cited

What is Aditya Birla Minacs Worldwide Ltd. v. JCIT authority for?

The determination of the most reasonable rate for corporate guarantee involves considering various benchmarks and applying them to determine the arm's length price. The Income Tax Appellate Tribunal (ITAT) has discussed the case of Everest Kanto Cylinder Ltd. in this context.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2024.

Also referred to as

Aditya Birla Minacs Worldwide Ltd. v. JCIT · corporate guarantee · arm's length price · benchmarking analysis · section 92 · section 92ca(3) · associated enterprises · ITAT

Issues it is cited on

corporate guaranteedividend distribution taxsection 92bbenchmarking analysiscup methodamalgamationassociated enterprisessection 92ca(3)associated enterprisesection 32arm's length pricesection 92

Judgments citing Aditya Birla Minacs Worldwide Ltd. v. JCIT

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

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE "ी डी.ट".गरा"सया, "या"यक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI O.P. MEENA, ACCOUNTANT MEMBER आ.अ.सं./ T.P.A. Nos. 607 & 622/Ind/2015 "नधा"रण वष" /A. Ys.: 2009-10 and 2010-11 Dy. CIT- 1(1), M/s. Agrawal Coal Indore. Vs. Corporation Private Limited, Indore. अपीलाथ" /Appellant ""यथ" /Respondent आ.अ.सं./ T.P.A. Nos. 601 & 602/Ind/2015 "नधा"रण वष" /A. Ys.: 2009-10 and 2010-11 M/s. Agrawal Coal Dy. CIT-1(1), Vs. Corporation Private Indore. Limited, Indore. अपीलाथ"…