Akzo Nobel India Limited v. DCIT

71 Taxmann.com 57Income Tax Appellate Tribunal2016#6461 most cited

What is Akzo Nobel India Limited v. DCIT authority for?

The Assessing Officer must first accept the arm's length price (ALP) declared by the assessee for international transactions with associated enterprises. Rejection of the declared ALP is an exception, requiring specific conditions to be met, such as those prescribed under section 92CA(3).

18

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

Akzo Nobel India Ltd v DCIT · 71 taxmann.com 57 · Kol Trib · section 92C · arm's length price · associated enterprises · international transactions · ALP · TPO order · section 92CA(3)

Sections most often in play

Section 143(1)Section 143(3)Section 144C(13)Section 144C(5)Section 37Section 43ASection 43AASection 43B(f)

Issues it is cited on

section 144c(5)most appropriate methodsection 92ca(3)arm's length priceassociated enterprisestnmmsection 92casection 92csection 144c(13)associated enterprisedispute resolution panelsection 92

Judgments citing Akzo Nobel India Limited v. DCIT

Assimilate Solutions India Pvt. Ltd., Delhi vs. DCIT Circle, 1(1), Delhi

In the result, the ground raised by the assessee in this regard is dismissed

ITA 5357/DEL/2024[2021-22]Status: DisposedITAT Delhi15 Oct 2025AY 2021-22

Bench: Shris.Rifaur Rahman & Shri Vimal Kumarassimilate Solutions India Private Limited, Vs. Dcit/Acit, C/O Sanjiv Sapra & Associates Llp, Circle 1 (1), Chartered Accountants, New Delhi. C – 763, New Friends Colony, New Delhi – 110 025. (Pan :Aakca4501H) (Appellant) (Respondent) Assessee By : Shri Sanjiv Sapra, Ar Revenue By : Shri Dharam Veer Singh, Cit Dr Date Of Hearing : 30.07.2025 Date Of Order : 15.10.2025 Order Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against Assessment Order Dated 31.12.2015 Passed By The Assessment Unit, Income Tax Department Under Section 143(3) Read With Section 144C(13)R.W.S. 144B Of The Income-Tax Act, 1961 (For Short ‘The Act”) For Assessment Year 2021-22 Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act. 2. M/S. Assimilate Solutions India Private Limited, The Assessee Was Incorporated On 19.04,2012 & Is Engaged In The Business Of Providing

For Appellant: Shri Sanjiv Sapra, ARFor Respondent: Shri Dharam Veer Singh, CIT DR
Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER Assimilate Solutions India Private Limited, vs. DCIT/ACIT, C/o Sanjiv Sapra & Associates LLP, Circle 1 (1), Chartered Accountants, New Delhi. C – 763, New Friends Colony, New Delhi – 110 025. (PAN :AAKCA4501H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sanjiv Sapra, AR REVENUE BY : Shri Dharam Veer Singh, CIT DR Date of Hearing : 30.07.2025 Date of Order : 15.10.2025 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against assessment…

M/S Tdk India Pvt. Ltd.(Formerly Known As M/S Epcos India Pvt. Ltd.), Kolkata vs. DCIT, Cir. 11(1), Kolkata

In the result, both the appeal of the assessee are partly allowed for statistical

ITA 282/KOL/2022[2017-18]Status: DisposedITAT Kolkata22 Jan 2025AY 2017-18

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 144C(5)Section 92C

…आयकर अपीलीय अधिकरण, कोलकाता पीठ “सी”, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA श्री राजेश कुमार, लेखा सटस्य एवं श्री प्रदीप कुमार चौबे, न्यायिक सदस्यके समक्ष [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 203/Kol/2021 Assessment Year: 2016-17 M/s TDK India Pvt. Ltd. (formerly Vs. DCIT, Circle-11(1), Kolkata known as EPCOS India Pvt. Ltd. ) (PAN: AAACI 6950 Q) Appellant / (अपीलार्थी) Respondent / प्रत्यर्थी I.T.A. No. 282/Kol/2022 Assessment Year: 2017-18 M/s TDK India Pvt. Ltd. (formerly Vs. DCIT, Circle-11(1), Kolkata known as EPCOS I…

M/S Tdk India Limited (Formerly Known As Epcos India Pvt. Ltd.), Kolkata vs. DCIT, Cir. -11(1), Kolkata

In the result, both the appeal of the assessee are partly allowed for statistical purposes

ITA 203/KOL/2021[2016-17]Status: DisposedITAT Kolkata22 Jan 2025AY 2016-17

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 144C(5)Section 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ “सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सट"य एवं "ी "द"प कुमार चौबे, "या"यक सद"यके सम" [Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member] I.T.A. No. 203/Kol/2021 Assessment Year: 2016-17 M/s TDK India Pvt. Ltd. (formerly Vs. DCIT, Circle-11(1), Kolkata known as EPCOS India Pvt. Ltd. ) (PAN: AAACI 6950 Q) ( अपीलाथ" ) Respondent / ""यथ" Appellant / I.T.A. No. 282/Kol/2022 Assessment Year: 2017-18 M/s TDK India Pvt. Ltd. (formerly Vs. DCIT, Circle-11(1), Kolkata known as EPCOS India Pvt. Ltd.…

M/S. Tdk India Private Limited (Formerly Known As Epcos India Private Limited), Nadia vs. DCIT, Circle - 11(1), Kolkata

In the result appeal of the assessee for Assessment Year 2014-15 is partly allowed for statistical purposes and appeal of the assessee for Assessment Year 2015-16, is allowed

ITA 1998/KOL/2019[2015-16]Status: DisposedITAT Kolkata22 Aug 2023AY 2015-16

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 2646/Kol/2018 & 1998/Kol/2019 Assessment Year : 2014-15 & 2015-16 M/s. TDK India Private Limited Vs. DCIT, Circle-11(1), Kolkata (formerly known as EPCOS India Private Limited) [PAN: AAACI 6950 Q] Assessee Respondent Date of Hearing 25.05.2023 Date of Pronouncement .08.2023 For the Assessee Shri Aarijit Chakravarty, Advocate & Shri Tarun Jain, FCA For the Revenue Shri G.H. Sema, CIT, DR ORDER PER MANISH BORAD, AM: The captioned appeals are directed at…

M/S. Tdk India Private Limited (Formerly Known As Epcos India Private Limited), Nadia vs. DCIT, Circle - 11(1), Kolkata

In the result appeal of the assessee for Assessment Year 2014-15 is partly allowed for statistical purposes and appeal of the assessee for Assessment Year 2015-16, is allowed

ITA 2646/KOL/2018[2014-15]Status: DisposedITAT Kolkata22 Aug 2023AY 2014-15

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘C’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 2646/Kol/2018 & 1998/Kol/2019 Assessment Year : 2014-15 & 2015-16 M/s. TDK India Private Limited Vs. DCIT, Circle-11(1), Kolkata (formerly known as EPCOS India Private Limited) [PAN: AAACI 6950 Q] Assessee Respondent Date of Hearing 25.05.2023 Date of Pronouncement .08.2023 For the Assessee Shri Aarijit Chakravarty, Advocate & Shri Tarun Jain, FCA For the Revenue Shri G.H. Sema, CIT, DR ORDER PER MANISH BORAD, AM: The captioned appeals are directed at…

D.C.I.T, Circle-9(1), Kolkata vs. M/S Apollo Gleneagles Hospital, Kolkata

In the result, appeal of the Revenue for AY 2012-13 is dismissed

ITA 1639/KOL/2019[2013-14]Status: DisposedITAT Kolkata27 Apr 2023AY 2013-14

Bench: Shri Sanjay Garg, Hon’Ble & Shri Girish Agrawal, Hon’Ble

For Appellant: Ms. Vandana Bhandari, FCA and Shri SaibalFor Respondent: Shri G. Hukuga Sema, CIT, D/R
Section 143(3)Section 14A

…| आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1501/Kol/2019 Assessment Year: 2012-13 & I.T.A. No. 1639/Kol/2019 Assessment Year: 2013-14 Deputy Commissioner of Apollo Gleneagles Hospital Limited Income Tax, Circle-9(1), Vs 58, Canal Circular Road Kolkata Kolkata - 700054 PAN: AAECA5407E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Ms. Vandana Bhandari, FCA and Shri Saibal Mukherjee, A/R Revenue by : Shri G. Hukuga Sema, CIT, D/R सुनवाई क" तार"ख…

D.C.I.T, Circle-9(1), Kolkata vs. M/S Apollo Gleneagles Hospital, Kolkata

In the result, appeal of the Revenue for AY 2012-13 is dismissed

ITA 1501/KOL/2019[2012-13]Status: DisposedITAT Kolkata27 Apr 2023AY 2012-13

Bench: Shri Sanjay Garg, Hon’Ble & Shri Girish Agrawal, Hon’Ble

For Appellant: Ms. Vandana Bhandari, FCA and Shri SaibalFor Respondent: Shri G. Hukuga Sema, CIT, D/R
Section 143(3)Section 14A

…| आयकर अपील"य अ"धकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 1501/Kol/2019 Assessment Year: 2012-13 & I.T.A. No. 1639/Kol/2019 Assessment Year: 2013-14 Deputy Commissioner of Apollo Gleneagles Hospital Limited Income Tax, Circle-9(1), Vs 58, Canal Circular Road Kolkata Kolkata - 700054 PAN: AAECA5407E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Ms. Vandana Bhandari, FCA and Shri Saibal Mukherjee, A/R Revenue by : Shri G. Hukuga Sema, CIT, D/R सुनवाई क" तार"ख…

D.C.I.T., Circle-11(1), Kolkata vs. M/S. at & S India Limited, Karnataka

In the result, the appeal filed by the Revenue is dismissed

ITA 1311/KOL/2018[2014-15]Status: DisposedITAT Kolkata08 Sept 2022AY 2014-15

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. No. 1311/Kol/2018 Assessment Year: 2014-15 Dcit, Circle-11(1), Kolkata M/S. At&S India Ltd. 12A, Industrial Area, Vs Nanjangud Mysore District Karnataka - 571301 Pan : Aaeca2930J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Smt. Rituparna Sinha, A.R. Revenue By : Shri Gaurav Kanaujia, Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 28/07/2022 घोषणा क" तारीख /Date Of Pronouncement: 08/09/2022 आदेश/O R D E R Per Manish Borad:

For Appellant: Smt. Rituparna Sinha, A.RFor Respondent: Shri Gaurav Kanaujia, CIT, D/R
Section 250

…आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER & SHRI SONJOY SARMA, JUDICIAL MEMBER I.T.A. No. 1311/Kol/2018 Assessment Year: 2014-15 DCIT, Circle-11(1), Kolkata M/s. AT&S India Ltd. 12A, Industrial Area, Vs Nanjangud Mysore District Karnataka - 571301 PAN : AAECA2930J अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Smt. Rituparna Sinha, A.R. Revenue by : Shri Gaurav Kanaujia, CIT, D/R सुनवाई क" तारीख/Date of Hearing : 28/07/2022 घोषणा क" तारीख /Date of Pronouncement: 08/09/2022 आदेश/O R D E R PER MANISH BORAD,…

Ciba India Ltd, Mumbai vs. JCIT (OSD) RG 8(1), Mumbai

In the result, appeal is partly allowed

ITA 4210/MUM/2014[2008-09]Status: DisposedITAT Mumbai16 Feb 2021AY 2008-09

Bench: Shri Pramod Kumar & Shri Saktijit Dey

For Appellant: Shri Madhur Agrawal a/wFor Respondent: Shri Anand Mohan

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA no.4210/Mum./2014 (Assessment Year : 2008–09) Ciba India Ltd. (Through their successors BASF India Ltd.) Vibgyor Towers, Unit no.101, 1st Floor ……………. Appellant Block–C–62, Bandra Kurla Complex Bandra (E), Mumbai 400 051 PAN – AAACC4147P v/s Jt. Commissioner of Income Tax (OSD) ……………. Respondent Range–8(1), Mumbai Assessee by : Shri Madhur Agrawal a/w Shri Milin Thakkar and Ms. Nyrica Trikannad Revenue by : Shri Anand Mohan Date of Hearing – 03.12.2020 Date of Order – 16.…

DCIT, Cir-11(1), Kolkata vs. M/S. Epcos India Pvt. Ltd., Kolkata

Appeal of the revenue is dismissed

ITA 1783/KOL/2017[2005-06]Status: DisposedITAT Kolkata10 Jul 2020AY 2005-06

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2005-06 Deputy Commissioner Of Income Tax, Circle-11(1), Kolkata……..........….…..........…........Appellant Vs. M/S. Epcos India Pvt. Ltd............................………………..................................……………..........Respondent Kulia Kanchrapara Road Kalyani, Nadia Pin – 741 251 [Pan : Aaace 4000 H] Appearances By: Shri Sanjay Paul, Addl. Cit D/R & Shri Supriyo Pal, Jcit, Sr. D/R, Appearing On Behalf Of The Revenue. Smt. Rituparna Sinha, Fca & S.C. Giri C.A., Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : January 15Th, 2020 Date Of Pronouncing The Order : July 10Th, 2020 Order Per J. Sudhakar Reddy, Am :-

Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) Assessment Year: 2005-06 Deputy Commissioner of Income Tax, Circle-11(1), Kolkata……..........….…..........…........Appellant Vs. M/s. EPCOS India Pvt. Ltd............................………………..................................……………..........Respondent Kulia Kanchrapara Road Kalyani, Nadia PIN – 741 251 [PAN : AAACE 4000 H] Appearances by: Shri Sanjay Paul, Addl. CIT D/R & Shri Supriyo Pal, JCIT, Sr. D/R, appearing on behalf of the revenue. Smt. Rituparna Sinha, FCA &…

ACIT, Circle - 10(2), Kolkata vs. M/S. Vesuvius India Ltd., Kolkata

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are allowed

ITA 207/KOL/2018[2010-11]Status: DisposedITAT Kolkata26 Feb 2020AY 2010-11

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09)

For Appellant: Shri Sanjay Paul, Addl. CIT (DR)For Respondent: ShriSoumen Adak, FCA, Shri Aashish Podder, ACA &Shri Prashant
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09) ACIT, Circle-10(2), Kolkata Vs. M/s Vesuvius India Ltd. P-104, Taratolla road, Kolkata- 700088 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACV 8995 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA No.1289/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09) M/s Vesuvius India Ltd. Vs. ACIT, Circle-10(2), Kolkata P-104, Taratolla road, Kolkata- 700088 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACV 8995 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA Nos.206…

ACIT, Circle - 10(2), Kolkata vs. M/S. Vesuvius India Ltd., Kolkata

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are allowed

ITA 206/KOL/2018[2009-10]Status: DisposedITAT Kolkata26 Feb 2020AY 2009-10

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09)

For Appellant: Shri Sanjay Paul, Addl. CIT (DR)For Respondent: ShriSoumen Adak, FCA, Shri Aashish Podder, ACA &Shri Prashant
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09) ACIT, Circle-10(2), Kolkata Vs. M/s Vesuvius India Ltd. P-104, Taratolla road, Kolkata- 700088 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACV 8995 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA No.1289/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09) M/s Vesuvius India Ltd. Vs. ACIT, Circle-10(2), Kolkata P-104, Taratolla road, Kolkata- 700088 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACV 8995 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA Nos.206…

ACIT, Circle - 10(2), Kolkata vs. M/S. Vesuvius India Ltd., Kolkata

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are allowed

ITA 1333/KOL/2017[2008-09]Status: DisposedITAT Kolkata26 Feb 2020AY 2008-09

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09)

For Appellant: Shri Sanjay Paul, Addl. CIT (DR)For Respondent: ShriSoumen Adak, FCA, Shri Aashish Podder, ACA &Shri Prashant
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09) ACIT, Circle-10(2), Kolkata Vs. M/s Vesuvius India Ltd. P-104, Taratolla road, Kolkata- 700088 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACV 8995 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA No.1289/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09) M/s Vesuvius India Ltd. Vs. ACIT, Circle-10(2), Kolkata P-104, Taratolla road, Kolkata- 700088 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACV 8995 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA Nos.206…

Vesuvius India Limited, Kolkata vs. Addl. CIT, Range - 10, Kolkata

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are allowed

ITA 1289/KOL/2017[2008-09]Status: DisposedITAT Kolkata26 Feb 2020AY 2008-09

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09)

For Appellant: Shri Sanjay Paul, Addl. CIT (DR)For Respondent: ShriSoumen Adak, FCA, Shri Aashish Podder, ACA &Shri Prashant
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1333/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09) ACIT, Circle-10(2), Kolkata Vs. M/s Vesuvius India Ltd. P-104, Taratolla road, Kolkata- 700088 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACV 8995 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA No.1289/Kol/2017 ("नधा"रणवष" / Assessment Year:2008-09) M/s Vesuvius India Ltd. Vs. ACIT, Circle-10(2), Kolkata P-104, Taratolla road, Kolkata- 700088 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACV 8995 Q (Appellant) .. (Respondent) आयकरअपीलसं./ITA Nos.206…

At&S India Private Limited, Karnataka vs. D.C.I.T., Circle-11(1), Kolkata

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

ITA 69/KOL/2018[2013-14]Status: DisposedITAT Kolkata10 Oct 2018AY 2013-14

Bench: Shri S. S. Godara, Jm & Dr. A.L.Saini, Am At&S India Private Limited Vs. Dcit, Circle 11(1), Kolkata P-7, Chowringhee Square, 12A, Industrial Area, Nanjangud – 571 301 Kolkata – 700 069. Mysore District, Karnataka, India "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaeca 2930 J (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri Anup Sinha & Ms. Rituparna Sinha, ARFor Respondent: Shri P.K. Srihari, CIT, DR
Section 143(3)Section 144C(13)Section 37(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A.L.SAINI, AM AT&S India Private Limited Vs. DCIT, Circle 11(1), Kolkata P-7, Chowringhee Square, 12A, Industrial Area, Nanjangud – 571 301 Kolkata – 700 069. Mysore District, Karnataka, India "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECA 2930 J (अपीलाथ" /Appellant) (""यथ" / Respondent) .. Appellant by : Shri Anup Sinha & Ms. Rituparna Sinha, AR Revenue by : Shri P.K. Srihari, CIT, DR सुनवाई क" तार"ख / Date of Hearing : 16/08/2018 घोषणा क" तार"ख/Date of Pronouncement: 10/10/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, A…

DCIT, Cir-11(1), Kolkata vs. M/S. at & S India Pvt. Ltd., Mysore

In the result, all three appeals filed by the Revenue are dismissed

ITA 975/KOL/2017[2010-11]Status: DisposedITAT Kolkata05 Oct 2018AY 2010-11

Bench: Sh. J.Sudhakar Reddy & Sh. A.T.Varkey

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. A.T.VARKEY, JUDICIAL MEMBER ITA No.515/KOL/2016, 974 & 975/KOL/2017 [Assessment Year: 2011-12, 2009-10, 2010-11] DCIT, v s M/s. AT & S Pvt.Ltd., Circle-11(1), Aayakar 12A, Industrial Area, Nanjangud, Bhawan, P-7, Mysore, Karnataka-741251. Chowringhee Square, PAN-AAECA2930J Kolkata-700069. (Appellant) (Respondent) Appellant by Sh.G.Mallikarjuna, CIT & Sh. Sanjay Paul, Addl. CIT Sr. DR Respondent by Ms. Rituparna Sinha & Sh. Anup Sinha, AR Date of Hearing 07.08.2018 Date of Pronouncement 05.10.201…

DCIT, Cir-11(1), Kolkata vs. M/S at & S Pvt. Ltd., Karnataka

In the result, all three appeals filed by the Revenue are dismissed

ITA 515/KOL/2016[2011-2012]Status: DisposedITAT Kolkata05 Oct 2018AY 2011-2012

Bench: Sh. J.Sudhakar Reddy & Sh. A.T.Varkey

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C”, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER AND SH. A.T.VARKEY, JUDICIAL MEMBER ITA No.515/KOL/2016, 974 & 975/KOL/2017 [Assessment Year: 2011-12, 2009-10, 2010-11] DCIT, v s M/s. AT & S Pvt.Ltd., Circle-11(1), Aayakar 12A, Industrial Area, Nanjangud, Bhawan, P-7, Mysore, Karnataka-741251. Chowringhee Square, PAN-AAECA2930J Kolkata-700069. (Appellant) (Respondent) Appellant by Sh.G.Mallikarjuna, CIT & Sh. Sanjay Paul, Addl. CIT Sr. DR Respondent by Ms. Rituparna Sinha & Sh. Anup Sinha, AR Date of Hearing 07.08.2018 Date of Pronouncement 05.10.201…

At&S India Private Limited vs. D.C.I.T., Circle-11(1), Kolkata

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

ITA 77/KOL/2017[2012-13]Status: DisposedITAT Kolkata11 May 2018AY 2012-13

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.77/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) At & S India (P) Ltd. Vs. D.C.I.T, Circle-11(1), Kolkata

For Appellant: Smt. Rituparna Sinha, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 143(3)Section 144CSection 37Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI A. T. VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.77/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) AT & S India (P) Ltd. Vs. D.C.I.T, Circle-11(1), Kolkata Aayakar Bhawan, P-7, 12A Industrial Area, Nanjangud – 571301, Mysore District, Karnataka, Chowringhee Square, India. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AAECA 2930 J (Appellant) .. (Respondent) Appellant by :Smt. Rituparna Sinha, AR Respondent by :Shri G. Mallikarjuna, CIT(DR) सुनवाईक"तार"ख/ Date of Hearing : 05/04/2018 घोषणाक"तार"ख/Date of Pronouncement : 11/05/2…

Akzo Nobel India Limited v. DCIT (71 Taxmann.com 57) — Cited in 18 Judgments | BharatTax