American Express (India) (P) Ltd. v. CIT

44 Taxmann.com 389High Court#25003 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 10AA Section 115JB Section 133A Section 143(3)Section 234B Section 80-IA Section 92BA Section 92F

Judgments citing American Express (India) (P) Ltd. v. CIT

Lotus Footwear Enterprises Limited-India Branch, Tiruvannamalai vs. DCIT, International Tax 1(2), Chennai

In the result all the four appeals of the assessee are allowed

ITA 800/CHNY/2022[2019-2020]Status: DisposedITAT Chennai25 Sept 2025AY 2019-2020

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. Sriram Seshadri, C.A. &For Respondent: Ms. Pavuna Sundari, C.I.T

Section 10A

…आयकर अपील"य अ"धकरण, ‘ए ’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एबी ट" वक", "या"यक सद"य एवं "ी एस. आर. रघुनाथा, लेखा सद"य के सम$ BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./IT(TP)A No.: 20/Chny/2021 & ITA Nos.: 798, 799, 800/Chny/2022 "नधा%रण वष% / Assessment Years: 2016-17, 2017-18, 2018-19 & 2019-20 M/s. Lotus Footwear DCIT, Enterprises Limited - India vs. International Tax 1(2), Branch, Chennai. Plot No. 3B & 3C, Sipcot Industrial Park, Mangal Village, Mathur Post, Vembakkam Taluk, Tiruvannamalai – 613 701. Tamil N…

Lotus Footwear Enterprises Limited-India Branch, Tiruvannamalai vs. DCIT, International Tax 1(2), Chennai

ITA 799/CHNY/2022[2018-2019]Status: DisposedITAT Chennai25 Sept 2025AY 2018-2019

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./It(Tp)A No.: 20/Chny/2021 &

Section 10ASection 115J

…आयकर अपीलीय अधिकरण, 'ए' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A' BENCH, CHENNAI श्री एबी टी वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./IT(TP)A No.: 20/Chny/2021 & ITA Nos.: 798, 799, 800/Chny/2022 निर्धारण वर्ष / Assessment Years: 2016-17, 2017-18, 2018-19 & 2019-20 M/s. Lotus Footwear Enterprises Limited - India Branch, Plot No. 3B & 3C, Sipcot Industrial Park, Mangal Village, Mathur Post, Vembakkam Taluk, Tiruvannamalai – 613 701. Tamil Nadu. [PAN: AABCL-3407-G] (अपीलार्…

Tyco Valves & Controls (India) Pvt. Ltd., Baroda vs. The Dy.CIT, Baroda Cir- 4, Baroda

In the result, Assessee’s appeal is partly allowed for statistical purpose

ITA 2993/AHD/2011[2007-08-]Status: DisposedITAT Ahmedabad22 Jan 2020

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri S.N. Soparkar, Sr.AdvFor Respondent: Shri Mahesh Shah, CIT-DR

Section 10BSection 144C(5)Section 920(2)

…ts cannot be used as comparable. The learned AR also drew our attention on pages 611 volume III where the financial statements of the comparable were placed. The learned AR in support of his contention referred to the following judgments: 1. American express (44 Taxmann.com 389 (Delhi Trib.) (para 21) Page 749 2. 3DPLM Software Solutions Ltd. vs. Dy.Cit (2014) 42 taxmann.com 333 (Bang. – Trib.) (Para 12.4.1.) Page 777 8.3. The learned AR also alternatively submitted that the TPO has accepted a comparable namely KLG Systel Ltd. which is engaged in life cycle management. Accordingly it claimed that the similar com…