Carlyle India Advisors Private Limited v. Additional Commissioner of Income-tax

24 Taxmann.com 176Reported decision2012#15404 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2016 to 2022.

Issues it is cited on

far analysisstrategic investmenttransactional net margin methodcomparable companiesmost appropriate methodassociated enterprisestransfer pricing adjustmenttnmmsection 144c(13)associated enterpriseinternational transactionsection 234b

Judgments citing Carlyle India Advisors Private Limited v. Additional Commissioner of Income-tax

Credit Suisse Consulting (India) P. Ltd, Mumbai vs. DCIT RG 3(1), Mumbai

619/Mum/2014

ITA 619/MUM/2014[2009-10]Status: DisposedITAT Mumbai05 Apr 2022AY 2009-10
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER IT(TP)A No.619/Mum/2014 (Assessment Year :2009-10) ITA(TP)A No.83/Mum/2015 (Assessment Year:2010-11) M/s. Credit Suisse Vs. Deputy Commissioner of Consulting (India) Private Income Tax-Range 3(1) Limited Mumbai 9th Floor, Ceejay House Room No.607, Aayakar Plot F, Shivsagar Estate Bhavan, M.K. Road Dr. Annie Besant Road Mumbai – 400 020 Worli, Mumbai – 400 018 PAN/GIR No. AACCC5398J (Appellant) .. (Respondent) IT(TP)A No.745/Mum/2016 (Assessment Year:2011-12) M/s. Credit Sui…

DCIT 7(1)(1), Mumbai vs. Goldman Sachs (India) Securities P.Tl, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1546/MUM/2015[2010-11]Status: DisposedITAT Mumbai17 Feb 2022AY 2010-11

Bench: Mrs. Diva Singh & Shri Rifaur Rahmangoldman Sachs (India) Dy.Cit-7(1)(1), Securities Pvt. Ltd. Room No. 522, Aayakar Bhavan, 951 A, Rational House, Vs M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. Pan: Aafca6819F अपीलाथ"/Appellant ""यथ"/Respondent & Dy.Cit-7(1)(1), Goldman Sachs (India) Securities Room No. 522, Aayakar Pvt. Ltd. Bhavan, Vs 951 A, Rational House, M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. Pan: Aafca6819F अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Sh. Percy J. Pardiwalla, Sr. Advocate Sh. M. Aggarwal, Advocate Revenue By : Sh. Yogesh Kamat, Cit-Dr Date Of Hearing : 25.11.2021 Date Of Pronouncement : 17.02.2022

For Appellant: Sh. Percy J. Pardiwalla, Sr. AdvocateFor Respondent: Sh. Yogesh Kamat, CIT-DR
Section 133Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE MRS. DIVA SINGH, JUDICIAL MEMBER & SHRI RIFAUR RAHMAN, ACCOUNTANT MEMBER Goldman Sachs (India) Dy.CIT-7(1)(1), Securities Pvt. Ltd. Room No. 522, Aayakar Bhavan, 951 A, Rational House, Vs M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. PAN: AAFCA6819F अपीलाथ"/Appellant ""यथ"/Respondent & Dy.CIT-7(1)(1), Goldman Sachs (India) Securities Room No. 522, Aayakar Pvt. Ltd. Bhavan, Vs 951 A, Rational House, M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. PAN: AAFCA6819F अपीलाथ"/Appellant ""य…

Goldman Sachs (India) Securities P.Ltd, Mumbai vs. DCIT RG 7(1)(1), Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1115/MUM/2015[2010-11]Status: DisposedITAT Mumbai17 Feb 2022AY 2010-11

Bench: Mrs. Diva Singh & Shri Rifaur Rahmangoldman Sachs (India) Dy.Cit-7(1)(1), Securities Pvt. Ltd. Room No. 522, Aayakar Bhavan, 951 A, Rational House, Vs M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. Pan: Aafca6819F अपीलाथ"/Appellant ""यथ"/Respondent & Dy.Cit-7(1)(1), Goldman Sachs (India) Securities Room No. 522, Aayakar Pvt. Ltd. Bhavan, Vs 951 A, Rational House, M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. Pan: Aafca6819F अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Sh. Percy J. Pardiwalla, Sr. Advocate Sh. M. Aggarwal, Advocate Revenue By : Sh. Yogesh Kamat, Cit-Dr Date Of Hearing : 25.11.2021 Date Of Pronouncement : 17.02.2022

For Appellant: Sh. Percy J. Pardiwalla, Sr. AdvocateFor Respondent: Sh. Yogesh Kamat, CIT-DR
Section 133Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI BEFORE MRS. DIVA SINGH, JUDICIAL MEMBER & SHRI RIFAUR RAHMAN, ACCOUNTANT MEMBER Goldman Sachs (India) Dy.CIT-7(1)(1), Securities Pvt. Ltd. Room No. 522, Aayakar Bhavan, 951 A, Rational House, Vs M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. PAN: AAFCA6819F अपीलाथ"/Appellant ""यथ"/Respondent & Dy.CIT-7(1)(1), Goldman Sachs (India) Securities Room No. 522, Aayakar Pvt. Ltd. Bhavan, Vs 951 A, Rational House, M.K. Road, Mumbai-400020. Appasaheb Marathe Marg, Prabhadevi, Mumbai-400025. PAN: AAFCA6819F अपीलाथ"/Appellant ""य…

Pipal Research Analytics and Information Services India Pvt. Ltd., Gurgaon vs. ITO, New Delhi

In the result the appeal of the assessee is partly allowed

ITA 6374/DEL/2012[2008-09]Status: DisposedITAT Delhi18 Jun 2018AY 2008-09

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: Shri Anubhav Rastogi, AdvFor Respondent: Shri S.K. Ambastha, CIT,DR
Section 10ASection 143(3)Section 144CSection 43Section 438Section 92C(2)

…so relied upon the following judgments for exclusion of Khandwala Securities Ltd. as a comparable to a company providing investment advisory related support services :- - Carlyle India Advisors (P.) Ltd v. Assistant Commissioner of Income-tax 10(1), Mumbai (24 Taxmann.com 176) - General Atlantic (P.) Ltd. v. Deputy Commissioner of Income-tax, Circle - 3(1), Mumbai (32 Taxmann.com 178). Further details on the business profile of Khandwala were given which are as follows:- - Corporate Advisory Business: It provides a broad range of services including equity capital market transaction execution, mergers and exec…

3I India P.Ltd, Mumbai vs. DCIT Cir 8(3)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 581/MUM/2015[2010-11]Status: DisposedITAT Mumbai16 Sept 2016AY 2010-11

Bench: Shri R C Sharma & Shri Amit Shukla"ी आई इं"डया "ाइवेट "ल"मटेड Vs Deputy Commissioner Of Income-Tax 3I India Private Limited, Circle-8(3)(1), Room No. 3Rd Floor, Nicholas Piramal 615, 6Th Floor, Aayakar Tower, Bhavan, M K Road, Peninsula Corporate Park, Mumbai-400 020 G K Marg, Lower Parel, Mumbai -400 013 सं लेखा "थयी.: Pan: Aaccm 4000 H अपीलाथ" (Appellant) ""यथ" (Respondent) Appellant By "ी पी जे पारद"वाला : Shri P J Pardiwalla Respondent By "म"सस ""प"दर बरार : Mrs Rupinder Brar सुनवाईक"तार"ख /Date Of Hearing : 20-06-2016 घोषणाक"तार"ख /Date Of Pronouncement : 16-09-2016 आदेश Order "ी अिमत शु"ला,"या.स :- Per Amit Shukla, J. M.: The Aforesaid Appeal Has Been Filed By The Assessee Against Final Assessment Order Dated 29Th December, 2014, Passed By Ld. Deputy Commissioner Of Income-Tax -

Section 143(3)Section 144C(5)

…1 "ी आई इं"डया "ाइवेट "ल"मटेड 3I India Private Limited आयकर अपीलीय अिधकरण “के” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI "ी आर सी शमा", लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI R C SHARMA, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER "ी आई इं"डया "ाइवेट "ल"मटेड Vs Deputy Commissioner of Income-tax 3i India Private Limited, Circle-8(3)(1), Room No. 3rd Floor, Nicholas Piramal 615, 6th Floor, Aayakar Tower, Bhavan, M K Road, Peninsula Corporate Park, Mumbai-400 020 G K Marg, Lower Parel, Mumbai -400 013 सं लेखा "थयी.: PAN: AACCM 4000 H अपीलाथ" (A…

Temasek Holdings Advisors India P.Ltd, Mumbai vs. DCIT Cir 14(3)91), Mumbai

In the result the appeal of the assessee is allowed in part

ITA 776/MUM/2015[2010-11]Status: DisposedITAT Mumbai25 Feb 2016AY 2010-11
Section 143(3)Section 144C(5)

…1 Tamasek Holdings Advisors India P Ltd अपीलीय आयकरआयकर अपीलीय अिधकरण “के” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “K”, MUMBAI "ी बी आर भा"करन, लेखा सद"य एवं "ी अिमत शु"ला, "याियक सद"य के सम" । BEFORE SHRI B R BASKARAN, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER Tamasek Holdings Advisors Vs Deputy Commissioner of Income- tax India P Ltd, Circle-14(3)(1), 12, 3 North Avenue Maker Maxity Aayakar Bhavan, M K Road, Bandra Kurla Complex, Mumbai-400 020 Bandra (East), Mumbai -400 051 सं लेखा "थयी.:PAN: AACCM 4000 H अपीलाथ" (Appellant) ""यथ" (Respondent) Appellant by "ी पोरस का…

Carlyle India Advisors Private Limited v. Additional Commissioner of Income-tax (24 Taxmann.com 176) — Cited in 6 Judgments | BharatTax