Asst. CIT v. Kapu

141 Taxmann.com 14Reported decision#22528 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 10D(1)Section 271GSection 92D

Issues it is cited on

section 92d(3)section 271gsection 92dtransactional net margin methodcomparable companiesmost appropriate methodarm's length priceassociated enterprisestnmmassociated enterpriseinternational transactionsection 271

Judgments citing Asst. CIT v. Kapu

Deputy Commissioner of Income-Tax, Circle 5(1)(1), Mumbi vs. Blue Star Diamonds Pvt. Ltd ., Mumbai

In the result, all the three appeals of the Revenue are In the result, all the three appeals of the Revenue are In the result, all the three appeals of the Revenue are dismissed

ITA 1721/MUM/2024[2014-15]Status: DisposedITAT Mumbai22 Oct 2024AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Madhur AgrawalFor Respondent: 16/10/2024
Section 271G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 1704, 1721 & 1719/MUM/2024 Assessment Years: 2013-14 to 2015-16 Dy. CIT-5(1)(1), Blue Star Diamonds Pvt. Ltd., Room 568, Aayakar Bhavan, CE-9010, 9013, 9th floor, Tower-C, Vs. M.K. Road, Bharat Diamond Bourse, BKC, Mumbai-400020. Bandra (E), Mumbai-400051. PAN NO. AADCB 6475 E Appellant Respondent Assessee by : Mr. Madhur Agrawal : Ms. Neena Jeph, CIT-DR Revenue by : 16/10/2024 Date of Hearing : 22/10/2024 Date of pronouncement ORDER PER OM PRAKASH…

Deputy Commissioner of Income-Tax, Circle 5(1)(1), Mumbai vs. Blue Star Diamonds Pvt. Ltd ., Mumbai

In the result, all the three appeals of the Revenue are In the result, all the three appeals of the Revenue are In the result, all the three appeals of the Revenue are dismissed

ITA 1719/MUM/2024[2015-16]Status: DisposedITAT Mumbai22 Oct 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Madhur AgrawalFor Respondent: 16/10/2024
Section 271G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 1704, 1721 & 1719/MUM/2024 Assessment Years: 2013-14 to 2015-16 Dy. CIT-5(1)(1), Blue Star Diamonds Pvt. Ltd., Room 568, Aayakar Bhavan, CE-9010, 9013, 9th floor, Tower-C, Vs. M.K. Road, Bharat Diamond Bourse, BKC, Mumbai-400020. Bandra (E), Mumbai-400051. PAN NO. AADCB 6475 E Appellant Respondent Assessee by : Mr. Madhur Agrawal : Ms. Neena Jeph, CIT-DR Revenue by : 16/10/2024 Date of Hearing : 22/10/2024 Date of pronouncement ORDER PER OM PRAKASH…

Dy. Comm. of Income-Tax 5(1)(1), Mumbai vs. Blue Star Diamonds Pvt. Ltd ., Mumbai

In the result, all the three appeals of the Revenue are In the result, all the three appeals of the Revenue are In the result, all the three appeals of the Revenue are dismissed

ITA 1704/MUM/2024[2013]Status: DisposedITAT Mumbai22 Oct 2024

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

For Appellant: Mr. Madhur AgrawalFor Respondent: 16/10/2024
Section 271G

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 1704, 1721 & 1719/MUM/2024 Assessment Years: 2013-14 to 2015-16 Dy. CIT-5(1)(1), Blue Star Diamonds Pvt. Ltd., Room 568, Aayakar Bhavan, CE-9010, 9013, 9th floor, Tower-C, Vs. M.K. Road, Bharat Diamond Bourse, BKC, Mumbai-400020. Bandra (E), Mumbai-400051. PAN NO. AADCB 6475 E Appellant Respondent Assessee by : Mr. Madhur Agrawal : Ms. Neena Jeph, CIT-DR Revenue by : 16/10/2024 Date of Hearing : 22/10/2024 Date of pronouncement ORDER PER OM PRAKASH…

Asst. CIT v. Kapu (141 Taxmann.com 14) — Cited in 3 Judgments | BharatTax