Bennett Coleman And Co. Ltd. v. DCIT

129 Taxmann.com 398Income Tax Appellate Tribunal2021#14825 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2022 to 2023.

Issues it is cited on

section 92(1)corporate guaranteearms length pricesection 92bcup methodsection 36(1)(iii)arm's length priceassociated enterprisestransfer pricing adjustmentdisallowance under section 14asection 92casection 92c

Judgments citing Bennett Coleman And Co. Ltd. v. DCIT

Tata Chemicals Ltd, Mumbai vs. Addl Ciat 2(3), Mumbai

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

ITA 120/MUM/2013[2008-09]Status: DisposedITAT Mumbai10 Nov 2023AY 2008-09

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)Section 14ASection 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, HON'BLE JUDICIAL MEMBER & SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 120/MUM/2013 (A.Y: 2008-09) Tata Chemicals Ltd v. ACIT-2(3) 24, HomiMody Street Aayakar Bhavan Bombay House, Fort M.K. Road, Mumbai- 400020 Mumbai- 400001 PAN: AAACT4059M (Appellant) (Respondent) Assessee Represented by : Shri Nitesh Joshi Department Represented by : Shri Rignesh Das Date of Conclusion of Hearing : 21.09.2023 Date of Pronouncement : 10.11.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against…

Tata Chemicals Ltd, Mumbai vs. ACIT 2(3), Mumbai

Appeal is hereby dismissed as infructuous

ITA 6900/MUM/2012[2007-08]Status: DisposedITAT Mumbai31 Mar 2023AY 2007-08
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.6900/Mum/2012 (Assessment Year :2007-08) & M/s. Tata Chemicals Limited Vs. Deputy Commissioner of 24, Homi Mody Street Income Tax-2(3) Bombay House, Aaykar Bhavan Fort, Mumbai – 400 001 M.K.Road, Mumbai- 400 020 PAN/GIR No.AAACT4059M (Appellant) .. (Respondent) Assessee by Shri Nitesh Joshi Revenue by Shri Manoj Kumar Date of Hearing 15/03/2023 Date of Pronouncement 31/03/2023 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.9057/Mum/2010, IT…

Tata Chemicals Ltd, Mumbai vs. ACIT 2(3), Mumbai

Appeal is hereby dismissed as infructuous

ITA 8710/MUM/2011[2007-08]Status: DisposedITAT Mumbai31 Mar 2023AY 2007-08
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.6900/Mum/2012 (Assessment Year :2007-08) & M/s. Tata Chemicals Limited Vs. Deputy Commissioner of 24, Homi Mody Street Income Tax-2(3) Bombay House, Aaykar Bhavan Fort, Mumbai – 400 001 M.K.Road, Mumbai- 400 020 PAN/GIR No.AAACT4059M (Appellant) .. (Respondent) Assessee by Shri Nitesh Joshi Revenue by Shri Manoj Kumar Date of Hearing 15/03/2023 Date of Pronouncement 31/03/2023 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.9057/Mum/2010, IT…

Tata Chemicals Ltd, Mumbai vs. DCIT 2(3), Mumbai

Appeal is hereby dismissed as infructuous

ITA 9057/MUM/2010[2006-07]Status: DisposedITAT Mumbai31 Mar 2023AY 2006-07
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘J‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.6900/Mum/2012 (Assessment Year :2007-08) & M/s. Tata Chemicals Limited Vs. Deputy Commissioner of 24, Homi Mody Street Income Tax-2(3) Bombay House, Aaykar Bhavan Fort, Mumbai – 400 001 M.K.Road, Mumbai- 400 020 PAN/GIR No.AAACT4059M (Appellant) .. (Respondent) Assessee by Shri Nitesh Joshi Revenue by Shri Manoj Kumar Date of Hearing 15/03/2023 Date of Pronouncement 31/03/2023 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.9057/Mum/2010, IT…

M/S United Spirits Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-7, Bangalore

In the result, ground 7 is allowed for statistical purposes

ITA 3091/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Nov 2022AY 2014-15

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am It(Tp)A No.3091/Bang/2018 : Asst.Year 2014-2015 M/S.United Spirits Limited The Joint Commissioner Of 6Th Floor, Ub Towers, Income-Tax, Special Range-7 V. Bangalore. # 24 Vittal Mallya Road Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent)

For Appellant: Sri.Percy Pardiwala, Senior Counsel and Sri.Ankur Pai, AdvocateFor Respondent: Sri. Manjunath Karkihalli, CIT –DR
Section 115PSection 143(2)Section 143(3)Section 14ASection 234BSection 36(1)(iii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM IT(TP)A No.3091/Bang/2018 : Asst.Year 2014-2015 M/s.United Spirits Limited The Joint Commissioner of 6th Floor, UB Towers, Income-tax, Special Range-7 v. Bangalore. # 24 Vittal Mallya Road Bangalore – 560 001. PAN : AACCM8043J. (Appellant) (Respondent) Appellant by : Sri.Percy Pardiwala, Senior Counsel and Sri.Ankur Pai, Advocate Respondent by : Sri. Manjunath Karkihalli, CIT –DR Date of Pronouncement : 22.11.2022 Date of Hearing : 17.11.2022 O R D E R Per George George K, JM : This…

M/S. United Spirits Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bengaluru

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

ITA 2701/BANG/2017[2013-14]Status: DisposedITAT Bangalore04 Apr 2022AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2701/Bang/2017 : Asst.Year 2013-2014 M/S.United Spirits Limited The Deputy Commissioner Of Ub Towers, Income-Tax, Circle 7(1)(1) V. No.24 Vittal Mallya Road Bangalore. Bangalore – 560 001. Pan : Aaccm8043J. (Appellant) (Respondent) Appellant By : Sri.Percy Pardiwala, Senior Advocate Respondent By : Sri.Pradeep Kumar, Cit-Dr Date Of Pronouncement : 05.04.2022 Date Of Hearing : 24.03.2022 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 12.10.2017 Passed U/S 143(3) R.W.S. 144C(13) Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company Engaged In The Manufacture & Sale Of Alcoholic Beverage. The Assessee Filed Its Return Of Income For The Assessment Year 2013-2014 On 28.11.2013 Which Was Selected For Scrutiny Assessment. During The Course Of Assessment, The Assessee’S Case Was Also Referred To The Transfer Pricing Officer (Tpo). The Tpo Vide Order Dated 26.10.2016, Recommended Transfer Pricing Adjustments. The A.O., Thereafter, Passed A Draft Assessment Order Dated 30.12.2016. 2 It(Tp)A No.2701/Bang/2017 M/S.United Spirits Limited.

For Appellant: Sri.Percy Pardiwala, Senior AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 143(3)Section 14ASection 234BSection 234CSection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM IT(TP)A No.2701/Bang/2017 : Asst.Year 2013-2014 M/s.United Spirits Limited The Deputy Commissioner of UB Towers, Income-tax, Circle 7(1)(1) v. No.24 Vittal Mallya Road Bangalore. Bangalore – 560 001. PAN : AACCM8043J. (Appellant) (Respondent) Appellant by : Sri.Percy Pardiwala, Senior Advocate Respondent by : Sri.Pradeep Kumar, CIT-DR Date of Pronouncement : 05.04.2022 Date of Hearing : 24.03.2022 O R D E R Per George George K, JM : This appeal at the instance of the assessee is directed ag…

Bennett Coleman And Co. Ltd. v. DCIT (129 Taxmann.com 398) — Cited in 6 Judgments | BharatTax