Carpets Asia (P) ltd. v. DCIT

139 TTJ 177Income Tax Appellate Tribunal#22487 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2022.

Judgments citing Carpets Asia (P) ltd. v. DCIT

Witzenmann India Pvt. Ltd., Chennai vs. ACIT, Cir. -2(2), Kolkata

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

ITA 222/KOL/2021[2009-10]Status: DisposedITAT Kolkata22 Nov 2022AY 2009-10

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2009-10

For Appellant: Sm. Pallavi Paul, ARFor Respondent: Smt. Ranu Biswas, Addl. CIT, DR
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2009-10 Witzenmann India Pvt. Ltd., Deputy Commissioner of Income Tax, Circle-1, 119, Thiruneermalai Road, Kolkata. Chrompet, Chennai-600044, Vs Tamil Nadu. (PAN: AAACH7739L) (Appellant) (Respondent) Present for: Appellant by : Sm. Pallavi Paul, AR Respondent by : Smt. Ranu Biswas, Addl. CIT, DR Date of Hearing : 21.09.2022 Date of Pronouncement : 22.11.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This…

Star Internaitonal Movies Ltd, Mumbai vs. Asst CIT (It) 4(2)(2), Mumbai

In the result, the ground taken by the assessee is allowed for statistical purposes

ITA 1637/MUM/2016[2011-12]Status: DisposedITAT Mumbai22 Jul 2019AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1519/Mum/2016 (नििाारण वर्ा / Assessment Year: 2011-12) बिाम/ Channel V Music Networks Deputy Commissioner Of Income-Tax(International Limited Taxation)- 2(1)(1) Partnership V. Scindia House, C/O Star India Private Ltd., Mumbai- 400038 Star House, Urmi Estate, 95, Ganpat Rao Kadam Marg, Lower Parel (W), Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaefc6136H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. Porus KakaFor Respondent: Shri. Pavan K Beerla (DR)
Section 143(3)Section 144C(1)Section 144C(10)Section 144C(13)Section 144C(5)Section 253Section 92C

…rnal bench marking for determining I.T.A. No.1519 & 1637/Mum/2016 the arm's length price of the transaction entered into with the related parties as so done by him in the immediately preceding assessment year 2005-06." *Brintons Carpets Asia (P) ltd Vs DCIT (139 TTJ 177} (Pune) "Regarding the 'rule of consistency‘ and the relevant decisions on the topic, we have examined the facts for the assessment years 2006-07 and 2007-08. So far as the external comparables, turn over details of export and domestic segments and other relevant facts are concerned, we find similarity of the facts between both the years. The arg…

Channel Music Networks Ltd Partnership, Mumbai vs. DCIT (It) 2(1)(1), Mumbai

In the result, the ground taken by the assessee is allowed for statistical purposes

ITA 1519/MUM/2016[2011-12]Status: DisposedITAT Mumbai22 Jul 2019AY 2011-12

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1519/Mum/2016 (नििाारण वर्ा / Assessment Year: 2011-12) बिाम/ Channel V Music Networks Deputy Commissioner Of Income-Tax(International Limited Taxation)- 2(1)(1) Partnership V. Scindia House, C/O Star India Private Ltd., Mumbai- 400038 Star House, Urmi Estate, 95, Ganpat Rao Kadam Marg, Lower Parel (W), Mumbai-400013 स्थायी ऱेखा सं./ Pan :Aaefc6136H (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri. Porus KakaFor Respondent: Shri. Pavan K Beerla (DR)
Section 143(3)Section 144C(1)Section 144C(10)Section 144C(13)Section 144C(5)Section 253Section 92C

…rnal bench marking for determining I.T.A. No.1519 & 1637/Mum/2016 the arm's length price of the transaction entered into with the related parties as so done by him in the immediately preceding assessment year 2005-06." *Brintons Carpets Asia (P) ltd Vs DCIT (139 TTJ 177} (Pune) "Regarding the 'rule of consistency‘ and the relevant decisions on the topic, we have examined the facts for the assessment years 2006-07 and 2007-08. So far as the external comparables, turn over details of export and domestic segments and other relevant facts are concerned, we find similarity of the facts between both the years. The arg…

Carpets Asia (P) ltd. v. DCIT (139 TTJ 177) — Cited in 3 Judgments | BharatTax