Bayer Material Science Pvt. Ltd. v. Addl CIT

134 ITD 582Income Tax Appellate Tribunal2012#13360 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2021.

Judgments citing Bayer Material Science Pvt. Ltd. v. Addl CIT

DCIT-14(2)(2), Mumbai vs. M/S Pfizer Products (India) Pvt Ltd., Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 2586/MUM/2019[2006-07]Status: DisposedITAT Mumbai11 Feb 2021AY 2006-07

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 2006-07

For Appellant: Mr. Vishal Kalra, ARFor Respondent: Revenue by Ms. Shreekala Pardeshi, DR

Section 143(3)Section 192Section 194CSection 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C” MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2006-07 DCIT-14(2)(2), M/s Pfizer Products (India) Room No. 461, 4th floor, Vs. Pvt. Ltd., Aayakar Bhavan, M.K. Road, The Capital, 1802/1901, Plot Marine Lines, No. C-70, G Block, Bandra Mumbai-400 020. Kurla Complex, Bandra (E), Mumbai-400 051. PAN No. AADCP 8985 B Appellant Respondent : Revenue by Ms. Shreekala Pardeshi, DR Assessee by : Mr. Vishal Kalra, AR : Date of Hearing 11/02/2021 : 11/02/2021 Date of Pronouncement ORDER PER N.K. PRADHAN, A.M…

Si Group India Ltd, Navi Mumbai vs. Asst CIT Ltu, Mumbai

ITA 1745/MUM/2014[2009-10]Status: DisposedITAT Mumbai19 Jun 2019AY 2009-10

Bench: Shri Saktijit Dey, Jm & Shri M.Balaganesh, Am M/S. Si Group India Limited Vs. Asst. Commissioner Of Plot No.D-2/1, Ttc Income Tax, Industrial Area, Ltu, Mumbai Thane-Belapur Road Opp. Juinagar Railway Station Navi Mumbai – 400 705 Pan/Gir No.Aaach7323L (Appellant) .. (Respondent) Asst. Commissioner Of Vs. M/S. Si Group India Limited Income Tax, Plot No.D-2/1, Ttc Industrial Centre-1, 29Th Floor Area, World Trade Centre Thane-Belapur Road Cuffe Parade, Opp. Juinagar Railway Station Mumbai-400 005 Navi Mumbai – 400 705 Pan/Gir No.Aaach7323L (Appellant) .. (Respondent) Assessee By Shri Ajit Kumar Jain & Shri Siddhesh Chaugule Revenue By Shri Manoj Kumar Singh Date Of Hearing 17/05/2019 Date Of Pronouncement 19/06/2019

Section 143(3)

…ia Ltd., 18. Before parting with this matter, I consider it my duty to record that the ld. AR relied on certain decisions including UCB India (P.) Ltd. v.. Asstt. CIT [2009] 121 ITD 131 / 30 95 (Mum), Bayer. Material Science (P.) SOT Ltd. v. Addl. CIT [2012] 134 ITD 582 /18 taxman.com 60 (Mum.) and Dy. (P.)Ltd. [2011] 133 ITD 255 / 48 253 / 15 CIT v. BP India Services SOT taxmann.com 125 (Mum) in which it has been held that controlled transactions cannot be considered for determining ALP in other transactions. Per contra, the ld. DR has relied on a solitary decision rendered by the Mumbai bench of the tribunal i…

Otsuka Chemical (India) Pvt. Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 4093/DEL/2016[2010-11]Status: DisposedITAT Delhi17 May 2019AY 2010-11

Bench: Shri R.K. Panda & Smt. Beena A. Pillaiassessment Year: 2010-11 Otsuka Chemical (India) Pvt. Ltd., Vs Dcit, 861-862, Joshi Road, Circle-13(1), Karol Bagh, New Delhi. New Delhi. Pan: Aaaco8042K

For Appellant: Shri Hiren Mehta, CAFor Respondent: Shri A. Srinivas Rao, Sr. DR

Section 92C

…me enterprises from other transactions, as is the case before the Tribunal. He submitted that the ld. CIT(A)'s reliance on the decision of a coordinate bench of this Tribunal, in the case of Bayer Material Science Pvt. Ltd v. Addl. Commissioner of Income Tax(134 ITD 582), is also no longer sustainable in law. He accordingly submitted that the order of the CIT(A) be set aside and the addition made by the A.O. 12. The ld. DR, on the other hand, heavily relied on the order of the CIT(A). 13. We have considered the rival arguments made by both the sides and perused the material available on record. We find the As…

Asst CIT 10(3)(2), Mumbai vs. Pfizer Products India P.Ltd, Mumbai

ITA 3486/MUM/2015[2009-10]Status: DisposedITAT Mumbai23 Mar 2018AY 2009-10

Bench: Shri G.S.Pannu & Shri Pawan Singha.C.I.T. Circle – 11(3)(2) Room No.427, Aayakar Bhavan 4Th Floor, M.K. Marg Mumbai- 400 020 ...... Appellant Vs. M/S. Zoetis Pharmaceutical Research Pvt. Ltd. (Formerly Known As Pfizer Pharmaceutical India Pvt. Ltd.,) 5, Patel Estate, Off. S.V. Road Jogeshwari (W),Mumbai-400 012 Pan:Aadcp5293L .... Respondent

For Appellant: Shri Rajeshkumar YadavFor Respondent: Smt. Charul Toprani /

Section 10ASection 143(3)Section 14ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER A.C.I.T. Circle – 11(3)(2) Room No.427, Aayakar Bhavan 4th Floor, M.K. Marg Mumbai- 400 020 ...... Appellant Vs. M/s. Zoetis Pharmaceutical Research Pvt. Ltd. (Formerly known as Pfizer Pharmaceutical India Pvt. Ltd.,) 5, Patel Estate, Off. S.V. Road Jogeshwari (W),Mumbai-400 012 PAN:AADCP5293L .... Respondent Appellant by : Shri Rajeshkumar Yadav Respondent by : Smt. Charul Toprani / Shri Ankit Srimali Date of hearing : 12/02/2018 Date of pronouncement : 23/03/2018 O…

Pfizer Products India P.Ltd, Mumbai vs. Asst CIT 10(3)(2), Mumbai

The appeal of the assessee is partly allowed, that of the Revenue is dismissed

ITA 1535/MUM/2015[2009-10]Status: DisposedITAT Mumbai01 Sept 2017AY 2009-10

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2009-10

For Appellant: Shri Kirit KamdarFor Respondent: Shri M. Dayasagar &

Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI G.S. PANNU, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER : A.Y : 2009-10 M/s. Pfizer Products India Vs. ACIT-10(3)(2) Private Limited, (erstwhile DCIT-8(2)) 5, Patel Estate, Off S.V. Road, Mumbai (Respondent) Jogeshwari (W), Mumbai 400 102 (Appellant) PAN : AADCP8985B : A.Y : 2009-10 ACIT-10(3)(2) Vs. M/s. Pfizer Products India Mumbai (Appellant) Private Limited, 5, Patel Estate, Off S.V. Road, Jogeshwari (W), Mumbai 400 102 (Respondent) PAN : AADCP8985B Assessee by : Shri Kirit Kamdar Revenue by : Shri M. Dayasagar & Shri A…

Asst CIT 10(3)(2), Mumbai vs. Pfizer Products (I) P.Ltd, Mumbai

The appeal of the assessee is partly allowed, that of the Revenue is dismissed

ITA 1457/MUM/2015[2009-10]Status: DisposedITAT Mumbai01 Sept 2017AY 2009-10

Bench: Shri G.S. Pannu & Shri Ravish Sood: A.Y : 2009-10

For Appellant: Shri Kirit KamdarFor Respondent: Shri M. Dayasagar &

Section 143(3)Section 40

Beckman Colter India P.Ltd, Mumbai vs. ITO RG 8(1)(4), Mumbai

In the result, assessee’s appeal is allowed for statistical purposes

ITA 6083/MUM/2012[2007-08]Status: DisposedITAT Mumbai16 Sept 2016AY 2007-08

Bench: Shri Rajendra & Shri Saktijit Deyआयकर अऩीऱ सं. / Ita No. 6083/Mum./2012 (ननधधारण वषा / Assessment Year : 2007-08) Beckman Coulter India Pvt. Ltd. Solitaire Corporate Park …….………. अऩीऱधथी / 3Rd Floor, Building No.Ii Andheri Ghatkopar Link Road Appellant Chakala, Andheri (E), Mumbai 400 093 Pan – Aaccb7266L V/S Income Tax Officer ..…….………. प्रत्यथी / Ward-8(1)(4), Aayakar Bhawan Respondent 101, M.K. Road, Mumbai 400 020 आयकर अऩीऱ सं. / Ita No. 847/Mum./2013 (ननधधारण वषा / Assessment Year : 2008-09) Beckman Coulter India Pvt. Ltd. Solitaire Corporate Park …….………. अऩीऱधथी / 3Rd Floor, Building No.Ii Andheri Ghatkopar Link Road Appellant Chakala, Andheri (E), Mumbai 400 093 Pan – Aaccb7266L V/S Jt. Commissioner Of Income Tax (Osd) ..…….………. प्रत्यथी / Range-8(1), Aayakar Bhawan Respondent 101, M.K. Road, Mumbai 400 020 ननधधाररती की ओर से / Assessee By : Ms. Karishma Phatarphekar A/W Shri Paras Savla. Shri Keerthiya Sharma & Shri Pratik Poddar रधजस्व की ओर से / Revenue By : Shri Sanjeev Jain सुनवधई की तधरीख / आदेश घोषणध की तधरीख / Date Of Hearing – 28.09.2016 Date Of Order – 16.12.2016

For Appellant: Ms. Karishma Phatarphekar a/wFor Respondent: Shri Sanjeev Jain

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘के’ म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI श्री राजेंद्र, ऱेखा सदस्य एवुं श्री शक्तिजीि दे, न्याययक सदस्य के समक्ष BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER आयकर अऩीऱ सं. / ITA no. 6083/Mum./2012 (ननधधारण वषा / Assessment Year : 2007-08) Beckman Coulter India Pvt. Ltd. Solitaire Corporate Park …….………. अऩीऱधथी / 3rd Floor, Building no.II Andheri Ghatkopar Link Road Appellant Chakala, Andheri (E), Mumbai 400 093 PAN – AACCB7266L v/s Income Tax Officer ..…….………. प्रत्यथी / Ward-8(1)(4), Aayakar Bhawan Respondent 101, M.…