Amphenol Interconnect India Pvt. Ltd. v. Assistant Commission of Income Tax, Circle 8, Pune

105 Taxmann.com 382Reported decision2019#21892 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 115JB Section 143(3)Section 144C(13)Section 244A Section 92CA

Issues it is cited on

transactional net margin method most appropriate method arm's length price associated enterprises transfer pricing adjustment tnmm section 144c(13)associated enterprise dispute resolution panel international transaction transfer company

Judgments citing Amphenol Interconnect India Pvt. Ltd. v. Assistant Commission of Income Tax, Circle 8, Pune

Lanxess India Pvt. Ltd., Mumbai vs. DCIT, Circle-1, Thane

In the result, ground No.3 of appeal is allowed for statistical purpose

ITA 7344/MUM/2018[2014-15]Status: DisposedITAT Mumbai01 Mar 2024AY 2014-15

Bench: Shri Vikas Awasthy& Shri S.Rifaur Rahmanआअसं.7344/मुं/2018 (िन.व. 2014-15) Lanxess India Private Limited, Lanxess House, Plot No.A/162-164, Road No.27, Wagle Estate, Opp.Iti College, Midc, Thane (West) – 400 604 Pan: Aaccb-3880-A ...... अपीलाथ"/Appellant बनाम Vs. Dy.Commissioner Of Income Tax, Circle -1,Thane, Room No.22, 6Th Floor, B Wing, Ashar It Park, Ambika Nagar, Road No.16-Z, Wagle Estate, Thane (West)- 400 064 ....."ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Shri Dhanesh Bafna With Ms.Hirali Desai & Ms.Riddhi Maru "ितवादी "ारा/Respondent By : Ms. A. Alankrutha, Sr.A.R सुनवाई की ितिथ/ Date Of Hearing : 06/12/2023 घोषणा की ितिथ/ Date Of Pronouncement : 01/03/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 31/10/2018 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [In Short ‘The Act’], For The Assessment Year 2014-15. 2. The Assessee In Appeal Has Raised Following Grounds Assailing The Assessment Order:

For Appellant: Shri Dhanesh Bafna with Ms.Hirali Desai & Ms.Riddhi MaruFor Respondent: Ms. A. Alankrutha, Sr.A.R

Section 115JSection 143(3)Section 156Section 244A

…आयकर अपीलीय अिधकरण मुंबई पीठ “ के”,मुंबई "ी िवकास अव"थी,"ाियक सद" एवं "ी एस. "रफौर रहमान, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ K ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं.7344/मुं/2018 (िन.व. 2014-15) LANXESS India Private Limited, LANXESS House, Plot No.A/162-164, Road No.27, Wagle Estate, Opp.ITI College, MIDC, Thane (West) – 400 604 PAN: AACCB-3880-A ...... अपीलाथ"/Appellant बनाम Vs. Dy.Commissioner of Income Tax, Circle -1,Thane, Room No.22, 6th Floor, B Wing, Ashar IT Park, Ambika Nagar, Road No.16-Z, Wagle Estate, T…

Lanxess India P.Ltd, Thane vs. Asst CIT Cir 1, Thane

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

ITA 7220/MUM/2017[2013-14]Status: DisposedITAT Mumbai31 Oct 2023AY 2013-14

Bench: Shri B.R. Baskaran (Am) & Shri Narender Kumar Choudhry (Jm)

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL Mumbai “K” Bench, Mumbai. Before Shri B.R. Baskaran (AM) & Shri Narender Kumar Choudhry (JM) I.T.A. No. 7220/Mum/2017 (A.Y. 2013-14) Vs. ACIT, Circle-1 Lanxess India Private Limited Lanxess House, Plot No. Room No. 22 A/162-164, Road No. 27 6th Floor, B Wing Wagle Estate, Opp. ITI Ashar IT Park, College, MIDC, Thane West Road No. 16-Z Pincode – 400 604. Wagle Industrial Estate, Thane West PAN : AACCB3880A Pincode -400 604. (Appellant) (Respondent) Assessee by Shri Dhanesh Bafna, Ms. Chandni Shah & Shri Yogesh Malpanil Department by Shri Ashish Kumar Date of Hearing 17.08…

Lanxess India P.Ltd, Thane vs. DCIT Cir 1, Thane

In the result, the present appeal is partly allowed

ITA 971/MUM/2015[2010-11]Status: DisposedITAT Mumbai06 Dec 2022AY 2010-11

For Appellant: Shri Dhanesh Bafna, Ms. ChandniFor Respondent: Ms. Samruddhi Dhananjay Hande

Section 143(3)Section 144C(13)Section 144C(5)Section 69CSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Lanxess India Private Limited, Lanxess House, Plot No. A/162-164, Road No. 27, Wagle Estate, Opp. ITI College, MIDC, Thane (West) – 400604 ……… Appellant [PAN : AACCB3880A] Vs Dy. Commissioner of Income Tax Circle 1, Thane, 6th Floor, Asher IT Park, Road No. 16-Z, Wagle Industrial Estate, Thane, Maharasthra. ……. Respondent Appearances For the Appellant/Assessee : Shri Dhanesh Bafna, Ms. Chandni Shah, Ms Ridhi Maru For the Respondent/Department : Ms. Samruddhi Dhananjay Hande Date of co…