BNY Mellon International Operations (India) (P.) Ltd. v. DCIT

55 Taxmann.com 386Reported decision2015#14339 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Sections most often in play

Section 10A Section 133(6)Section 139(5)Section 144C Section 14A Section 234B Section 234C Section 8D(2)(ii)

Issues it is cited on

resulting company transferee company interest u/s 234c section 92c(2)transferor company scheme of arrangement working capital adjustment strategic investment demerger dividend distribution tax section 139(5)transactional net margin method

Judgments citing BNY Mellon International Operations (India) (P.) Ltd. v. DCIT

CRISIL LTD,MUMBAI vs. ASST CIT RG 9(2)(2), MUMBAI

In the result the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose

ITA 1114/MUM/2015[2010-11]Status: DisposedITAT Mumbai10 Jan 2024AY 2010-11

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 133(6)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER And SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 7603/MUM/2012 (A.Y: 2008-09) M/s. Crisil Limited v. Addl. CIT - 8(1) 8th Floor, Central Avenue Road Aayakar Bhavan, M.K. Road Hiranandani Business Park Mumbai- 400020 Opp. D-Mart, Powai Mumbai- 400076 PAN: AAACT3151E (Appellant) (Respondent) ITA.NO. 1564/MUM2014 (A.Y: 2009-10) M/s. Crisil Limited v. Dy. CIT (OSD) – 8(1) Central Avenue Road Aayakar Bhavan, M.K. Road Hiranandani Business Park Mumbai- 400020 Opp. D-Mart, Powai Mumbai- 400076 PAN:…

CRISIL LTD,MUMBAI vs. DCIT (OSD) 8(1), MUMBAI

In the result the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose

ITA 1564/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 Jan 2024AY 2009-10

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 133(6)Section 144C(5)

CRISIL LTD,MUMBAI vs. ADDL CIT 8(1), MUMBAI

In the result the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose

ITA 7603/MUM/2012[2008-09]Status: DisposedITAT Mumbai10 Jan 2024AY 2008-09

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 133(6)Section 144C(5)

MORGAN STANLEY SOLUTIONS INDIA P. LTD,MUMBAI vs. DCIT CIR 9(2), MUMBAI

In the result, appeal filed by the assesse is allowed

ITA 626/MUM/2014[2009-10]Status: DisposedITAT Mumbai01 Mar 2022AY 2009-10

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Blemorgan Stanley Advantage Services Pvt. Ltd., V. Dcit – Circle – 9(2) {Successor To Morgan Stanley Solutions Room No. 261, 2Nd Floor India Pvt. Ltd.,} Aayakar Bhavan, M.K. Road Antena Building No.5 Mumbai - 400020 Sector 30, Mindspace, Goregaon (W) Mumbai – 400090 Pan: Aadcm7403M Appellant Respondent

For Appellant: Shri Tajendra Pal SinghFor Respondent: Dr. Sunil M. Lala

Section 144C(5)Section 234D

…=IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, HON'BLE JUDICIAL MEMBER Morgan Stanley Advantage Services Pvt. Ltd., v. DCIT – Circle – 9(2) {successor to Morgan Stanley solutions Room No. 261, 2nd Floor India Pvt. Ltd.,} Aayakar Bhavan, M.K. Road Antena Building No.5 Mumbai - 400020 Sector 30, Mindspace, Goregaon (W) Mumbai – 400090 PAN: AADCM7403M Appellant Respondent Assessee by : Shri Tajendra Pal Singh Revenue by : Dr. Sunil M. Lala Date of Hearing : 28.01.2022 Date of pronouncement : 01.03.2022 ORDER PER S. RIFAUR RAH…

MORGAN STANLEY ADVANTAGE SERVICES P.LTD,MUMBAI vs. DCIT CIR 9(2), MUMBAI

In the result, appeal is partly allowed

ITA 625/MUM/2014[2009-10]Status: DisposedITAT Mumbai10 May 2021AY 2009-10

Bench: Shri Saktijit Dey & Shri S. Rifaur Rahman

For Appellant: Shri Sunil LalaFor Respondent: Shri A Mohan

Section 10ASection 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.625/Mum./2014 (Assessment Year : 2009–10) Morgan Stanley Advantage Services Pvt. Ltd., Building no.5 Sector–30, Mindspace ……………. Appellant Goregaon (W), Mumbai 400 090 PAN – AAECA3400B v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–9(2), Mumbai Assessee by : Shri Sunil Lala Revenue by : Shri A Mohan Date of Hearing – 18.02.2021 Date of Order – 10.05.2021 O R D E R PER S. RIFAUR RAHMAN, A.M. The aforesaid appeal has been filed by the assessee challen…

BANC TEC INDIA PRIVATE LIMITED,NAVI MUMBAI vs. ACIT, CIRCLE-15(1)(2), MUMBAI

In the result, appeal is partly allowed

ITA 2692/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Jul 2019AY 2011-12

Bench: Shri Saktijit Deyand Shri N.K. Pradhan

For Appellant: Shri J.D. Mistry a/wFor Respondent: Shri Anand Mohan

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI N.K. PRADHAN,ACCOUNTANT MEMBER ITA no.2692/Mum./2016 (Assessment Year : 2011–12) BancTec TPS India Pvt. Ltd. T–341, Tower no.3, 4th Floor International Infotech Park ……………. Appellant Vashi Railway Station Complex Vashi, Navi Mumbai 400 705 PAN – AAACT8971E v/s Asstt. Commissioner of Income Tax ……………. Respondent Circle–15(1)(2), Mumbai Revenue by : Shri Anand Mohan Assessee by : Shri J.D. Mistry a/w Shri Madhur Agarwal and Ms. Urvi Mehta Date of Hearing – 24.04.2019 Date of Order – 12.07.2019 O R D E R…

J.P MORGAN ADVISORS INDIA P.LTD,MUMBAI vs. DCIT RG 3(2), MUMBAI

In the result, appeal is partly allowed

ITA 990/MUM/2014[2009-10]Status: DisposedITAT Mumbai19 Jun 2019AY 2009-10

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Anand Mohan

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.990/Mum./2014 (Assessment Year : 2009–10) J.P. Morgan Advisors India Pvt. Ltd. J.P. Morgan Tower, Off CST Road ……………. Appellant Kalina, Santacruz (E), Mumbai 400 098 PAN – AABCJ4509K v/s Dy. Commissioner of Income Tax ……………. Respondent Range–3(2), Mumbai IT(TP)A no.1754/Mum./2014 (Assessment Year : 2009–10) Dy. Commissioner of Income Tax ……………. Appellant Range–3(2), Mumbai v/s J.P. Morgan Advisors India Pvt. Ltd. J.P. Morgan Tower, Off CST Road ……………. Respond…