Asstt. CIT v. Nimbus Communications

34 Taxmann.com 298Reported decision2013#4847 most cited

What is Asstt. CIT v. Nimbus Communications authority for?

No separate adjustment for interest is required if the arm's length price (ALP) of a sale or service transaction, including the provision of a corporate guarantee, has already been determined. Overdue debts and the timing of payment realization are incidental to business transactions and not independent international transactions requiring separate adjustment.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2024.

Also referred to as

Asstt. CIT v. Nimbus Communications · corporate guarantee · arm's length price · transfer pricing · interest adjustment · overdue debts · incidental to transaction

Judgments citing Asstt. CIT v. Nimbus Communications

Tata Consumer Products Limited, Kolkata vs. DCIT, Cir.-4(1), Kolkata

In the result, the appeal for AY 2014-15 is partly allowed

ITA 373/KOL/2021[2015-16]Status: DisposedITAT Kolkata17 Sept 2024AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

For Appellant: Sriram Sashdari, ARFor Respondent: Rakesh Kumar Das, CIT, DR
Section 250Section 43(6)Section 50CSection 50C(2)Section 928

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOL- KATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Years: 2014-15 & Assessment Years: 2015-16 Tata Consumer Products Lim- The Deputy Commissioner of ited, (erstwhile Tata Global Bev- Income Tax, Circle-4(1), Kol- V erages Ltd.) kata - 700069 Vs 1, Bishop Lefroy Rd., Kolkata - 700020 (PAN: AABCT0602K) (Appellant) (Respondent) Present for: Appellant by : Sriram Sashdari, AR Respondent by : Rakesh Kumar Das, CIT, DR Manoj Kumar Pati, Addl. CIT Date of Hearing : 20.06.2024 Date of Pronouncement : 17.09.2024 O R D…

Tata Consumer Products Limited, Kolkata vs. DCIT, Cir.-4(1), Kolkata

In the result, the appeal for AY 2014-15 is partly allowed

ITA 372/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Sept 2024AY 2014-15

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

For Appellant: Sriram Sashdari, ARFor Respondent: Rakesh Kumar Das, CIT, DR
Section 250Section 43(6)Section 50CSection 50C(2)Section 928

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOL- KATA BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Years: 2014-15 & Assessment Years: 2015-16 Tata Consumer Products Lim- The Deputy Commissioner of ited, (erstwhile Tata Global Bev- Income Tax, Circle-4(1), Kol- V erages Ltd.) kata - 700069 Vs 1, Bishop Lefroy Rd., Kolkata - 700020 (PAN: AABCT0602K) (Appellant) (Respondent) Present for: Appellant by : Sriram Sashdari, AR Respondent by : Rakesh Kumar Das, CIT, DR Manoj Kumar Pati, Addl. CIT Date of Hearing : 20.06.2024 Date of Pronouncement : 17.09.2024 O R D…

DCIT, Cir-4(1), Kolkata vs. M/S Mcleod Russel India Ltd., Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 2279/KOL/2019[2014-15]Status: DisposedITAT Kolkata07 Jul 2023AY 2014-15

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

Section 92C

…ITA No. 2279/KOL/2019 Assessment Year : 2014-2015 M/s. Mcleod Russel India Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. No. 2279/KOL/2019 Assessment Year: 2014-2015 Deputy Commissioner of Income Tax,......Appellant Circle-4(1), Kolkata, Aayakar Bhawan, 8th Floor, P-7, Chowringhee Square, Kolkata-700069 -Vs.- M/s. Mcleod Russel India Limited...........Respondent 4, Mangoe Lane, Surendra Mohan Sarani, Kolkata-700001 [PAN: AAACE6918J] Appearances by: Smt. Ranu Biswas, Addl. CIT, Sr. D.R., appeared on behalf…

Gkc Projects Limited, Hyderabad vs. ACIT, Central Circle-3(1), Hyderabad

The appeals are partly allowed, accordingly

ITA 421/HYD/2022[2018-19]Status: DisposedITAT Hyderabad28 Apr 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P.V.S.S. Prasad, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER निर्धारण वर्ा आ.अपी.सं / अपीलधर्थी / प्रत्‍यर्थी / / A.Y. ITA-TP No. Appellant Respondent Asst. Commissioner of 552/Hyd/21 2017-18 Income Tax, GKC Projects Limited, Circle-3(1) / Hyderabad Asst. Commissioner of [PAN No. AACCG1395F] Income Tax, 421/Hyd/22 2018-19 Central Circle-3(1), Hyderabad निर्धाररती द्वधरध/Assessee by: Shri P.V.S.S. Prasad, AR रधजस्‍व द्वधरध/Revenue by: Shri Rajendra Kumar, CIT-DR सुिवधई की तधरी…

Gkc Projects Limited, Hyderabad vs. Assistant Commissioner of Income Tax, Circle-3(1), Hyderabad

The appeals are partly allowed, accordingly

ITA 552/HYD/2021[2017-18]Status: DisposedITAT Hyderabad28 Apr 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P.V.S.S. Prasad, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER निर्धारण वर्ा आ.अपी.सं / अपीलधर्थी / प्रत्‍यर्थी / / A.Y. ITA-TP No. Appellant Respondent Asst. Commissioner of 552/Hyd/21 2017-18 Income Tax, GKC Projects Limited, Circle-3(1) / Hyderabad Asst. Commissioner of [PAN No. AACCG1395F] Income Tax, 421/Hyd/22 2018-19 Central Circle-3(1), Hyderabad निर्धाररती द्वधरध/Assessee by: Shri P.V.S.S. Prasad, AR रधजस्‍व द्वधरध/Revenue by: Shri Rajendra Kumar, CIT-DR सुिवधई की तधरी…

Ocimum Bio Solutions (I) Ltd., Hyd, Hyderabad vs. ACIT, Circle-16(2), Hyderabad

In the result, appeal of the assessee is treated as partly allowed for statistical purposes

ITA 280/HYD/2016[2011-12]Status: DisposedITAT Hyderabad26 Apr 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं / Ita No. 280/Hyd/2016 (निर्धारण वर्ा / Assessment Year: 2011-12) M/S. Ocimum Bio Solutions Asst. Commissioner Of (I) Ltd., Vs. Income Tax, Hyderabad Circle- 16(2), [Pan No. Aaaco4095L] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 143(3)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 280/Hyd/2016 (निर्धारण वर्ा / Assessment Year: 2011-12) M/s. Ocimum Bio Solutions Asst. Commissioner of (I) Ltd., Vs. Income Tax, Hyderabad Circle- 16(2), [PAN No. AAACO4095L] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri P. Murali Mohan Rao, AR रधजस्‍व द्वधरध / Revenue by: Shri Jeevan Lal Lavidiya, CIT-DR सुिवधई की तधरीख/Date of hearing: 15/03/2023 घ…

Lambda Therapeutic Research Ltd., Ahmedabad vs. DCIT Circle-2(1) (2), Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 91/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad29 Apr 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.91/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lambda Therapeutic Research Ltd. D.C.I.T., Lambda House, Vs. Circle-2(1)(2), Opp. Gujarat High Court, Ahmedabad. S.G. Highway, Gota, Ahmedabad-382481. Pan: Aaacl4089R

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri Parimalsingh B ParmarFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 2Section 234ASection 271Section 36Section 36(1)(va)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No.91/AHD/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lambda Therapeutic Research Ltd. D.C.I.T., Lambda House, Vs. Circle-2(1)(2), Opp. Gujarat High Court, Ahmedabad. S.G. Highway, Gota, Ahmedabad-382481. PAN: AAACL4089R And आयकर अपील सं./ITA No. 409/AHD/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 A.C.I.T., Lambda Therapeutic Research Ltd. Circle-2(1)(2), Vs. Lambda Hous…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Lambda Therapeutic Research Ltd., Ahmedabad

In the result appeal of the Revenue is partly allowed

ITA 409/AHD/2018[2012-13]Status: DisposedITAT Ahmedabad29 Apr 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No.91/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lambda Therapeutic Research Ltd. D.C.I.T., Lambda House, Vs. Circle-2(1)(2), Opp. Gujarat High Court, Ahmedabad. S.G. Highway, Gota, Ahmedabad-382481. Pan: Aaacl4089R

For Appellant: Shri Tushar Hemani, Sr. Advocate with Shri Parimalsingh B ParmarFor Respondent: Shri Purushottam Kumar, Sr.D.R
Section 2Section 234ASection 271Section 36Section 36(1)(va)

…आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./ITA No.91/AHD/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 Lambda Therapeutic Research Ltd. D.C.I.T., Lambda House, Vs. Circle-2(1)(2), Opp. Gujarat High Court, Ahmedabad. S.G. Highway, Gota, Ahmedabad-382481. PAN: AAACL4089R And आयकर अपील सं./ITA No. 409/AHD/2018 िनधा"रण वष"/Asstt. Year: 2012-2013 A.C.I.T., Lambda Therapeutic Research Ltd. Circle-2(1)(2), Vs. Lambda Hous…

The ACIT, Circle-2(1)(2), Ahmedabad vs. Lambda Therapeutic Research Ltd., Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 2114/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

Lambda Therapeutic Research Ltd., Ahmedabad vs. DCIT Circle-2(1) (2), Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 1751/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2013-14

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

The DCIT, Circle-2(1)(2), Ahmedabad vs. M/S. Lambda Therapeutic Research Ltd., Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 2293/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

Lambda Therapeutic Research Limited, Ahmedabad vs. The Jt. CIT, Range-4, Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 3492/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

Dy.Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad vs. M/S. Lamda Therapeutic Research Ltd., Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 3470/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2010-11

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

Lambda Therapeutic Research Limited, Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 2276/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad12 Apr 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

For Appellant: Shri Tushar P. HemaniSr. Advocate withShriParimalSinhParmar, A.RFor Respondent: Shri Mohd Usman, CIT. D.R with Shri Lalit P. Jain. Sr. D.R
Section 115JSection 234ASection 271(1)(c)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Sr. Asstt. Name of ITANo. Name of Appellant No. Year Respondent Lambda Therapeutic Research Ltd. Lambda House. Opp. 3492/Ahd/2015 Gujarat High Court, J.C.I.T, 1. 2010-11 S.G. Highway, Range-4, Gota, Ahmedabad- Ahmedabad 380061. PAN : AAACL4089R Lambda Therapeutic Research Ltd. Lambda House. Opp. 3470/Ahd/2015 D.C.I.T, Gujarat High Court, 2. 2010-11 Circle-2(1)(2), S.G. Highway, Ahmedabad…

M/S. Barco Electronic Systems (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1530/DEL/2016[2010-11]Status: DisposedITAT Delhi28 Jun 2019AY 2010-11

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2010-11 M/S. Barco Electronic Vs. Deputy Commissioner Of Systems (P.) Ltd., Income Tax, E-20, 1St & 2Nd Floor, Hauz Circle-4(1), New Delhi Khas, New Delhi Pan : Aaacb5865F (Appellant) (Respondent) Appellant By S/Shri Gautam Jain & Piyush Kamal; & Ms. Monika, Ca Respondent By Shri Sandeep Kr. Mishra, Sr.Dr

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2010-11 M/s. Barco Electronic Vs. Deputy Commissioner of Systems (P.) Ltd., Income Tax, E-20, 1st & 2nd Floor, Hauz Circle-4(1), New Delhi Khas, New Delhi PAN : AAACB5865F (Appellant) (Respondent) Appellant by S/shri Gautam Jain & Piyush Kamal; & Ms. Monika, CA Respondent by Shri Sandeep Kr. Mishra, Sr.DR Date of hearing 10.06.2019 Date of pronouncement 28.06.2019 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 25…

Jaipur Rugs Company Pvt. Ltd., Jaipur vs. ACIT, Jaipur

Appeals are allowed for statistical purposes only

ITA 1125/JPR/2016[2010-11]Status: DisposedITAT Jaipur22 Jan 2019AY 2010-11
For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri Varinder Mehta (CIT-DR) &
Section 92CSection 92C(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 738/JP/2012 fu/kZkj.k o"kZ@Assessment Year : 2008-09 cuke Dy. Commissioner of M/s Jaipur Rugs Company Pvt. Vs. Income Tax, Ltd., Circle-2, Jaipur. G-250, Mansarovar Industrial Area, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 6934 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1124/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 20…

Jaipur Rugs Company Pvt. Ltd., Jaipur vs. DCIT, Jaipur

Appeals are allowed for statistical purposes only

ITA 1124/JPR/2016[2009-10]Status: DisposedITAT Jaipur22 Jan 2019AY 2009-10
For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri Varinder Mehta (CIT-DR) &
Section 92CSection 92C(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 738/JP/2012 fu/kZkj.k o"kZ@Assessment Year : 2008-09 cuke Dy. Commissioner of M/s Jaipur Rugs Company Pvt. Vs. Income Tax, Ltd., Circle-2, Jaipur. G-250, Mansarovar Industrial Area, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 6934 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1124/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 20…

DCIT, Jaipur vs. Jaipur Rugs Company (P) Ltd., Jaipur

Appeals are allowed for statistical purposes only

ITA 1083/JPR/2016[2009-10]Status: DisposedITAT Jaipur22 Jan 2019AY 2009-10
For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri Varinder Mehta (CIT-DR) &
Section 92CSection 92C(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 738/JP/2012 fu/kZkj.k o"kZ@Assessment Year : 2008-09 cuke Dy. Commissioner of M/s Jaipur Rugs Company Pvt. Vs. Income Tax, Ltd., Circle-2, Jaipur. G-250, Mansarovar Industrial Area, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 6934 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1124/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 20…

DCIT, Jaipur vs. M/S Jaipur Rugs Company Pvt. Ltd., Jaipur

Appeals are allowed for statistical purposes only

ITA 738/JPR/2012[2008-09]Status: DisposedITAT Jaipur22 Jan 2019AY 2008-09
For Appellant: Shri Rajiv Sogani (CA)For Respondent: Shri Varinder Mehta (CIT-DR) &
Section 92CSection 92C(2)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 738/JP/2012 fu/kZkj.k o"kZ@Assessment Year : 2008-09 cuke Dy. Commissioner of M/s Jaipur Rugs Company Pvt. Vs. Income Tax, Ltd., Circle-2, Jaipur. G-250, Mansarovar Industrial Area, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 6934 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1124/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 20…

Jubilant Energy Pvt. Ltd. (Now Known As Je Energy Ventures Pvt. Ltd.), Noida vs. ACIT, Circle-1, Noida

ITA 7602/DEL/2017[2013-14]Status: DisposedITAT Delhi15 Jan 2019AY 2013-14

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri K.M. Gupta, AdvocateFor Respondent: Shri Sanjay I. Bara, CIT DR
Section 143Section 144CSection 14ASection 92BSection 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE HON’BLE VICE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.7602/Del./2017 (ASSESSMENT YEAR : 2013--14) M/s. JE Energy Venture Private Ltd., vs. ACIT, Circle 1, (formerly known as Jubilant Energy Pvt. Ltd.) Noida. Plot No.1A, Institutional Area, Sector – 16A, Noida – 201 301 (Uttar Pradesh) (PAN : AAACE0653L) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri K.M. Gupta, Advocate REVENUE BY : Shri Sanjay I. Bara, CIT DR Date of Hearing : 19.11.2018 Date of Order : 15.01.2019 O R D E R PER KULDIP SINGH, JUDIC…

Asstt. CIT v. Nimbus Communications (34 Taxmann.com 298) — Cited in 24 Judgments | BharatTax