How many judgments cite AWB India (P) Ltd. v. DCIT?

13 judgments on BharatTax cite AWB India (P) Ltd. v. DCIT (50 Taxmann.com 323), spanning 2016 to 2023.

AWB India (P) Ltd. v. DCIT

50 Taxmann.com 323High Court2014#8488 most cited

What is AWB India (P) Ltd. v. DCIT authority for?

The Comparable Uncontrolled Price (CUP) method for transfer pricing requires the availability of actual, uncontrolled prices for the same product or service, not hypothetical values. The application of CUP is contingent on identifying real market values from comparable transactions.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2023.

Also referred to as

AWB India (P) Ltd. v. DCIT · transfer pricing · CUP method · comparable uncontrolled price · arm's length price · ALP · uncontrolled conditions · market value · TNMM

Judgments citing AWB India (P) Ltd. v. DCIT

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

Dow Agrosciences India P.Ltd, Mumbai vs. ACIT 3(1)(1), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 6618/MUM/2018[2014-15]Status: DisposedITAT Mumbai15 Feb 2021AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Ravish Sooddow Agrosciences India Private Asst. Commissioner Of Limited, 1St Floor, Block B, Income Tax-3(1)(1) Godrej It Park, [Income-Tax Officer-14(1)(3)] Room No. 458, Vs. Pirojshanagar, Vikhroli (W) Aayakar Bhavan, M.K. Road, Mumbai – 400 079 Mumbai – 400 020

For Appellant: Shri Nishant Thakkar, A.RFor Respondent: Shri Sunil Deshpande, D.R

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

…Dow Agrosciences India (P) Ltd. Vs. ACIT-3(1)(1), Mumbai – A.Y 2014-15 1 INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri S. Rifaur Rahman, Accountant Member and Shri Ravish Sood, Judicial Member Dow Agrosciences India Private Asst. Commissioner of Limited, 1st Floor, Block B, Income tax-3(1)(1) Godrej IT Park, [Income-Tax Officer-14(1)(3)] Room No. 458, Vs. Pirojshanagar, Vikhroli (W) Aayakar Bhavan, M.K. Road, Mumbai – 400 079 Mumbai – 400 020 PAN – AAACD3813H (Appellant) (Respondent) Appellant by: Shri Nishant Thakkar, A.R Respondent by: Shri Sunil Deshpande, D.R Date of Hearing: 10.02.2021 Da…

Dow Agrosciences India P.Ltd, Mumbai vs. Asst CIT RG 14(1)(2), Mumbai

ITA 1051/MUM/2015[2010-11]Status: DisposedITAT Mumbai11 Jan 2021AY 2010-11

Bench: Shri Pramod Kumar & Shri Ravish Sooddow Agrosciences India Private Acit, Range-14(1)(2) Limited, 1St Floor, Block B, Room No. 460, Godrej It Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 Pan – Aaacd3812H (Appellant) (Respondent) It(Tp)A. No.203/Mum/2016 (Assessment Year: 2011-12) Dow Agrosciences India Private Dcit, Range-14(1)(1) Limited, 1St Floor, Block B, Room No. 460, Godrej It Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 Pan – Aaacd3813H (Appellant) (Respondent) It(Tp)A. No.1528/Mum/2017 (Assessment Year: 2012-13) Dow Agrosciences India Private Income Tax Officer , Range-14(1)(3) Limited, 1St Floor, Block B, Room No. 458, Godrej It Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 Pan – Aaacd3813H (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala, Senior Advocate a/w Shri. Hiten ChandeFor Respondent: Shri Sunil Kumar Jha, CIT D.R

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

…ITA Nos.1051/Mum/2015, ITA No.203/Mum/2016 & ITA No.1528/Mum/2017 1 A.Ys 2010-11 to 2012-13 Dow Agrosciences India Pvt. ltd. Vs. ACIT, Range-14(1)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “K” Bench, Mumbai Before Shri Pramod Kumar, Vice President and Shri Ravish Sood, Judicial Member Dow Agrosciences India Private ACIT, Range-14(1)(2) Limited, 1st Floor, Block B, Room No. 460, Godrej IT Park, Vs. Aayakar Bhavan, M.K. Road, Pirojshanagar, Vikhroli (W) Mumbai - 400020 Mumbai – 400079 PAN – AAACD3812H (Appellant) (Respondent) IT(TP)A. No.203/Mum/2016 (Assessment Year: 2011-12) Dow Agrosciences India Private DCI…

Cwt India P.Ltd, Mumbai vs. Asst CIT Cir 9(2)(2), Mumbai

In the result the ground No

ITA 5996/MUM/2018[2014-15]Status: DisposedITAT Mumbai25 Jul 2019AY 2014-15

Bench: Shri G. S. Pannu, Vice- & Shri Pawan Singhm/S Cwt India Pvt. Ltd. Acit Circle-9(2)(2) Unit No.2, Raheja Centre, Aayakar Bhavan, M.K. Vs. Ground Floor, Free Press Road, Mumbai- Journal Marg, Nariman Point, 400020. Mumbai-400021 Pan: Aaaci7084H Appellant Respondent M/S Cwt India Pvt. Ltd. Acit Circle-9(2)(2) Unit No.2, Raheja Centre, Aayakar Bhavan, M.K. Vs. Ground Floor, Free Press Road, Mumbai- Journal Marg, Nariman Point, 400020. Mumbai-400021 Pan: Aaaci7084H Appellant Respondent : Shri Mukesh Butani With Appellant By Shri Shreyash Shah (Ar) Respondent By : Shri Anand Mohan (Dr) Date Of Hearing : 18.06.2019 Date Of Pronouncement : 25.07.2019 Order Under Section 254(1)Of Income Tax Act

For Respondent: Shri Mukesh Butani with

Section 143(3)Section 144C(6)Section 234BSection 254(1)Section 271Section 274Section 92C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI G. S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER M/s CWT India Pvt. Ltd. ACIT Circle-9(2)(2) Unit No.2, Raheja Centre, Aayakar Bhavan, M.K. Vs. Ground Floor, Free Press Road, Mumbai- Journal Marg, Nariman Point, 400020. Mumbai-400021 PAN: AAACI7084H Appellant Respondent M/s CWT India Pvt. Ltd. ACIT Circle-9(2)(2) Unit No.2, Raheja Centre, Aayakar Bhavan, M.K. Vs. Ground Floor, Free Press Road, Mumbai- Journal Marg, Nariman Point, 400020. Mumbai-400021 PAN: AAACI7084H Appellant Respondent : Shri Mukesh Butani with Appellant by Sh…

Adama India Private Limited, Hyderabad vs. Income Tax Officer, Ward-1(3), Hyderabad

In the result, appeal of the assessee is partly allowed

ITA 2314/HYD/2018[2014-15]Status: DisposedITAT Hyderabad03 Jul 2019AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2014-15 Adama India Pvt. Ltd., Vs. Income-Tax Officer, Hyderabad. Ward – 1(3), Hyderabad. Pan – Aabcm 09294F (Appellant) (Respondent) Assessee By : Shri Raghunathan S. Revenue By : Shri Y.V.S.T. Sai Date Of Hearing : 09-04-2019 Date Of Pronouncement : 03-07-2019 O R D E R

For Appellant: Shri Raghunathan SFor Respondent: Shri Y.V.S.T. Sai

Section 115JSection 143(2)Section 143(3)Section 92CSection 92C(1)

…T HE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2014-15 Adama India Pvt. Ltd., vs. Income-tax Officer, Hyderabad. Ward – 1(3), Hyderabad. PAN – AABCM 09294F (Appellant) (Respondent) Assessee by : Shri Raghunathan S. Revenue by : Shri Y.V.S.T. Sai Date of hearing : 09-04-2019 Date of pronouncement : 03-07-2019 O R D E R PER S. RIFAUR RAHMAN, A.M.: This appeal of the assessee is directed against the order passed u/s 143(3) rws 144C(13) of the Income-tax Act, 1961 (in short ‘the Act’), dated…

Cwt India P.Ltd, Mumbai vs. DCIT (OSD) RG 8(1), Mumbai

In the result, appeals filed by the assessee for assessment years 2009-

ITA 1588/MUM/2014[2009-10]Status: DisposedITAT Mumbai01 May 2019AY 2009-10

Bench: Shri R.C. Sharma (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 & Assessment Year: 2012-13 M/S Cwt India Private Limited, The Assistant Commissioner Of Unit No. 2, Raheja Centre, Income Tax-9(2)(2), Ground Floor, Aayakar Bhavan, Free Press Journal Marg, Vs. Mumbai - 400020 Nariman Point, Mumbai – 400021 Pan : Aaaci7084H (Appellant) (Respondent)

For Appellant: Shri Mukesh Butani/For Respondent: Saurabh Deshpande /

Section 115JSection 143Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “K”, MUMBAI BEFORE SHRI R.C. SHARMA (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2009-10 Assessment Year: 2010-11 Assessment Year: 2011-12 & Assessment Year: 2012-13 M/s CWT India Private Limited, The Assistant Commissioner of Unit No. 2, Raheja Centre, Income Tax-9(2)(2), Ground Floor, Aayakar Bhavan, Free Press Journal Marg, Vs. Mumbai - 400020 Nariman Point, Mumbai – 400021 PAN : AAACI7084H (Appellant) (Respondent) Assessee by : Shri Mukesh Butani/ Shreyash Shah (ARs) Shri Jayant Kumar (CIT-DR)/ Revenue by : Saurabh Deshpande / Arun Kumar Singh (DR) D…

Sabic Innovative Plastics India Pvt. Ltd., Vadodara vs. The Deputy Commissioner of Income Tax, Circle-2(1)(1), Baroda

In the result, the appeal is allowed in the terms indicated above

ITA 2730/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad08 Mar 2019AY 2013-14

Section 143(3)Section 92CSection 92D

…ITA No.: 2730/Ahd/ 2017 Assessment year: 2013-14 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar VP and Madhumita Roy JM] ITA No.: 2730/Ahd/ 2017 Assessment year: 2013-14 Sabic Innovative Plastics India Pvt Ltd …………...…………..Appellant Plastics Avenue, Jawharnagar 391 320 Vadodara District, Gujarat [PAN: AABCE7565N] Vs Deputy Commissioner of Income Tax Circle 2(1)(1), Vadodara ……………..…........Respondent Appearances by Manoj Pardasini and Miral Sangharajka for the assessee MSA Khan and Vinod Tanwani for the revenue Date of concluding the hearing : December 12…

M/S Bright Point India Pvt Ltd., New Delhi vs. ACIT, New Delhi

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

ITA 123/DEL/2017[2012-13]Status: DisposedITAT Delhi04 Dec 2017AY 2012-13

Bench: Shri R. K. Panda & Shri Kuldip Singhassessment Year : 2012-13 Bright Point India Pvt. Ltd., Acit, Central Circle- 20, G-9, Block B-1, New Delhi. Mohan Co-Operative Industrial Vs. Estate, Mathura Road, New Delhi.

For Appellant: Shri Tarun Gulati, AdvFor Respondent: Shri H. K. Choudhary, CIT-DR

Section 143(3)Section 144CSection 253(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”, NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year : 2012-13 Bright Point India Pvt. Ltd., ACIT, Central Circle- 20, G-9, Block B-1, New Delhi. Mohan Co-operative Industrial Vs. Estate, Mathura Road, New Delhi. PAN : AAACB6414G (Appellant) (Respondent) Assessee by : Shri Tarun Gulati, Adv. Department by : Shri H. K. Choudhary, CIT-DR Date of hearing : 06-09-2017 Date of pronouncement : 04-12-2017 O R D E R PER R. K. PANDA, AM : This appeal filed by the assessee is directed against the order dated…

M/S Labvantage Solutions Pvt. Ltd., Kolkata vs. DCIT, Cir-2(1), Kolkata

In the result, the appeal of the assessee in ITA No

ITA 617/KOL/2015[2010-2011]Status: DisposedITAT Kolkata19 Oct 2016AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri S.S. Viswanethra Ravi, Jm]

For Appellant: Shri Mawheet Dalal, Advocate & Shri Gunjan Khanna, ARFor Respondent: Shri G. Mallikarjuna, CIT, DR

Section 143(1)Section 143(2)Section 144C(15)(b)Section 144C(5)Section 144C(8)Section 148Section 40Section 92C

…Labvantage Solution Pvt. Ltd. AY 2009-10 & 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S.S. Viswanethra Ravi, JM] I.T.A No. 1051/Kol/2015 Assessment Year: 2009-10 M/s. Labvantage Solution Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACL5340H) Circle-2(1), Kolkata. (Appellant) (Respondent) & I.T.A No. 599/Kol/2015 Assessment Year: 2010-11 Deputy Commissioner of Income-tax, Vs. M/s. Labvantage Solution Pvt. Ltd. Circle-2(1), Kolkata. (PAN: AAACL5340H) (Appellant) (Respondent) & I.T.A No. 617/Kol/2015 Assessment Year: 2010-11 M/s. Labvantage…

DCIT, Cir-2(1), Kolkata vs. M/S Labvantage Solutions Pvt. Ltd., Kolkata

In the result, the appeal of the assessee in ITA No

ITA 599/KOL/2015[2010-2011]Status: DisposedITAT Kolkata19 Oct 2016AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri S.S. Viswanethra Ravi, Jm]

For Appellant: Shri Mawheet Dalal, Advocate & Shri Gunjan Khanna, ARFor Respondent: Shri G. Mallikarjuna, CIT, DR

Section 143(1)Section 143(2)Section 144C(15)(b)Section 144C(5)Section 144C(8)Section 148Section 40Section 92C

M/S Labvantage Solutions Pvt. Ltd., Kolkata vs. DCIT, Cir-2(1), Kolkata

In the result, the appeal of the assessee in ITA No

ITA 1051/KOL/2015[2009-2010]Status: DisposedITAT Kolkata19 Oct 2016AY 2009-2010

Bench: Shri M. Balaganesh, Am & Shri S.S. Viswanethra Ravi, Jm]

For Appellant: Shri Mawheet Dalal, Advocate & Shri Gunjan Khanna, ARFor Respondent: Shri G. Mallikarjuna, CIT, DR

Section 143(1)Section 143(2)Section 144C(15)(b)Section 144C(5)Section 144C(8)Section 148Section 40Section 92C

M/S Axa Technologies Shared Services Private Limited, Bangalore vs. DCIT, Bangalore

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

ITA 659/BANG/2012[2007-08]Status: DisposedITAT Bangalore25 Jul 2016AY 2007-08

Bench: Shri Abraham P George & Shri Vijay Pal Rao

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri K.R. Narayan, JCIT (D.R)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH “ A ” BEFORE SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER AND SHRI VIJAY PAL RAO, JUDICIAL MEMBER I.T.(T.P)A. No.659/Bang/2012 (Assessment Year : 2007-08) M/s. AXA Technologies Vs. Dy. Commissioner of Income Shared Services Pvt. Ltd., Tax, RMZ Infinity, Tower B, 2nd & Circle 11(1), Bangalore. 4th Floor, NO.3, Old Madras Road, Bangalore-560 016 PAN AAFCA 0850L Appellant Respondent. Appellant By : Shri T. Suryanarayana, Advocate. Respondent By : Shri K.R. Narayan, JCIT (D.R) Date of Hearing : 29.6.2016. Date of Pronouncement : 25.07.2016. O R D E R Per Shri Vija…