Boskalis International Dredging C.V v. DDIT

67 SOT 118Income Tax Appellate Tribunal2015#16032 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2019 to 2022.

Judgments citing Boskalis International Dredging C.V v. DDIT

Tessitura Monti India P.Ltd, Mumbai vs. Asst CIT (OSD) 8(3), Mumbai

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

ITA 799/MUM/2015[2010-11]Status: DisposedITAT Mumbai12 Dec 2022AY 2010-11

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Samuel Pitta
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER IT(TP)A no.799/Mum./2015 (Assessment Year : 2010–11) Tessitura Monti India Pvt. Ltd. 401, Trade Avenue, Suren Road ……………. Appellant Andheri (E), Mumbai 400 093 PAN – AABCT3254E v/s Asstt. Commissioner of Income Tax (OSD) …………….Respondent Circle–8(3), Mumbai Assessee by : Shri Nitesh Joshi Revenue by : Shri Samuel Pitta Date of Hearing – 16/09/2022 Date of Order – 12/12/2022 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assess…

Dow Chemicals International P.Ltd`, Mumbai vs. DCIT 14(1)(2), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 1474/MUM/2017[2012-13]Status: DisposedITAT Mumbai05 Aug 2021AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Ravish Sood

For Appellant: Shri Rajan R. Vora a/wFor Respondent: Shri Sunil Deshpande a/w
Section 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 92CSection 92E

…re those transactions that are detrimental to them while benchmarking the transactions of the assessee with comparable cases. This has already been upheld by the decision of this Tribunal in the case of Boskalis International Dredging C.V vs. DDIT reported in 67 SOT 118 , which decision has been subsequently approved by the Hon’ble Jurisdictional High Court reported in TS-1310-HC-2018 (MUM). 6.1. Based on the aforesaid directions, the ld. TPO is directed to work out the arm’s length price and make adjustment thereon, if necessary in respect of import of raw materials made by the assessee from its AEs. Accordingly…

M/S. Srf Limited, Gurgaon vs. DCIT, New Delhi

In the result appeal of the appellant assessee is partly allowed for statistical purposes

ITA 2064/DEL/2014[2007-08]Status: DisposedITAT Delhi06 Apr 2021AY 2007-08

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Year: 2007-08

For Appellant: S/Shri Pradeep Dinodia &For Respondent: Shri Surender Pal, CIT DR
Section 143(3)Section 14ASection 14A(1)Section 37Section 9C

…- 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: 2007-08 SRF Limited, DCIT, Block-C, Unitech Crest, Circle 9(1), Vs. Greenwood City, Sector-45, New Delhi. Gurgaon – 122 003 PAN AAACS0206P (Appellant) (Respondent) Assessee by: S/Shri Pradeep Dinodia & R.K. Kapoor, CA Department by : Shri Surender Pal, CIT DR Date of Hearing 20/01/2021 Date of 06/04/2021 pronouncement O R D E R PER AMIT SHUKLA, J.M. The aforesaid appeal has been filed by the assessee against order dated 23.01.2014 passed by Ld. Commissio…

Dow Chemicals International P.Ltd, Mumbai vs. Asst CIT 11(1)(1), Mumbai

In the result, appeal of assessee for A

ITA 1786/MUM/2016[2011-12]Status: DisposedITAT Mumbai10 Sept 2020AY 2011-12

Bench: Shri Pawan Singh, Am & Shrim.Balaganesh, Am M/S. Dow Chemical Vs. Assistant Commissioner Of International Pvt. Ltd., Income Tax 11(1)(1) (Dcipl) As Successor Of Mumbai Rohm & Haas (India) Pvt. Room No.204, Ltd., (Rhipl) Aayakar Bhavan 1St Floor, Block B M.K.Road, 02, Godrej Business District Mumbai – 400 020 Pirojshanagar, Lbs Marg Vikhroli (W) Mumbai – 400 079 Pan/Gir No.Aaacd4467B & Aaacr2855F (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)Section 92E

…able by the saidentity. 5.3. The ld. AR with regard to his statement of adopting portfolio approach in CUP method by using TIPS Data Base, placed reliance on the decision of this Tribunal in the case of Boskalis International Dredging C.V vs. DDIT reported in 67 SOT 118. The ld. AR also submitted that this decision of Mumbai Tribunal in the case of Boskalis International Dredging C.V, supra had been upheld by the Hon’ble Jurisdictional High Courtwhich is reported in TS-1310-HC-2018 (MUM). The ld. AR also submitted that in the recently released OECD final deliverables on the Base Erosion and Profit Shifting (BEPS)…

Dow Chemical Inernational Pvt. Ltd. As Successor of Roham and Haas (India) Pvt. Ltd., Mumbai vs. ITO - 14(1)(1), Mumbai

In the result, appeals of the assessee in A

ITA 6577/MUM/2018[2014-15]Status: DisposedITAT Mumbai25 Sept 2019AY 2014-15

Bench: Shri Saktijit Dey, Jm & Shri M.Balaganesh, Am M/S. Rohm & Haas India Vs. The Assistant Commissioner Pvt. Ltd., Of Income Tax-11(1)(1) 1St Floor, Block B, Room No.204, Aayakar 02, Godrej Business District Bhavan, M.K. Road, Priojshanagar, Lbs Marg Mumbai – 400 020 Vikhroli (W) Mumbai – 400 079 Pan/Gir No.Aaacr2855F (Appellant) .. (Respondent) Sa No.261/Mum/2019 M/S. Dow Chemical Vs. Income Tax Officer – International Pvt. Ltd., As 14(1)(1), Room No. 431, Successor Of Rohm & Haas Aayakar Bhavan, Mk Road, (India) Pvt. Ltd., Mumbai – 400 020 Godrej It Park – P2 1St Floor Block B, 02 Lbs Road, Godrej Business District, Pirojshahnagar Vikhroli (W) Mumbai – 400 079 Pan/Gir No.Aaacr2855F (Appellant) .. (Respondent)

Section 143(3)Section 92E

…le by the said entity. 5.4. The ld. AR with regard to his statement of adopting portfolio approach in CUP method by using TIPS Data Base, placed reliance on the decision of this Tribunal in the case of Boskalis International Dredging C.V vs. DDIT reported in 67 SOT 118. The ld. AR also submitted that this decision of Mumbai Tribunal in the case of Boskalis International Dredging C.V, supra had been upheld by the Hon’ble Jurisdictional High Court which is reported in TS-1310-HC-2018 (MUM). The ld. AR also submitted that in the recently released OECD final deliverables on the Base Erosion and Profit Shifting (BEPS…

Rohm and Haas India P.Ltd, Mumbai vs. Asst CIT 11(1)(1), Mumbai

In the result, appeals of the assessee in A

ITA 2199/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Sept 2019AY 2010-11

Bench: Shri Saktijit Dey, Jm & Shri M.Balaganesh, Am M/S. Rohm & Haas India Vs. The Assistant Commissioner Pvt. Ltd., Of Income Tax-11(1)(1) 1St Floor, Block B, Room No.204, Aayakar 02, Godrej Business District Bhavan, M.K. Road, Priojshanagar, Lbs Marg Mumbai – 400 020 Vikhroli (W) Mumbai – 400 079 Pan/Gir No.Aaacr2855F (Appellant) .. (Respondent) Sa No.261/Mum/2019 M/S. Dow Chemical Vs. Income Tax Officer – International Pvt. Ltd., As 14(1)(1), Room No. 431, Successor Of Rohm & Haas Aayakar Bhavan, Mk Road, (India) Pvt. Ltd., Mumbai – 400 020 Godrej It Park – P2 1St Floor Block B, 02 Lbs Road, Godrej Business District, Pirojshahnagar Vikhroli (W) Mumbai – 400 079 Pan/Gir No.Aaacr2855F (Appellant) .. (Respondent)

Section 143(3)Section 92E

…le by the said entity. 5.4. The ld. AR with regard to his statement of adopting portfolio approach in CUP method by using TIPS Data Base, placed reliance on the decision of this Tribunal in the case of Boskalis International Dredging C.V vs. DDIT reported in 67 SOT 118. The ld. AR also submitted that this decision of Mumbai Tribunal in the case of Boskalis International Dredging C.V, supra had been upheld by the Hon’ble Jurisdictional High Court which is reported in TS-1310-HC-2018 (MUM). The ld. AR also submitted that in the recently released OECD final deliverables on the Base Erosion and Profit Shifting (BEPS…

Boskalis International Dredging C.V v. DDIT (67 SOT 118) — Cited in 6 Judgments | BharatTax